NLGRB and URA Engage Gaming Operators on 15% Withholding Tax Implementation
Denis Ngabirano, CEO of the National Lotteries and Gaming Regulatory Board (NLGRB), joined key stakeholders from the Uganda Revenue Authority (URA) and licensed gaming operators for a strategic engagement regarding the rollout of Section 131 under the Income Tax (Amendment) Act, 2026.
Licensed operators continue to make a substantial contribution to Uganda‘s broader economy by generating tax revenues, providing employment, and driving sector investment and innovation.
These contributions, open and candid dialogues between government entities, regulators, and industry players, are recognized as essential to successfully implementing new policy measures.
Under Section 131, gaming and betting operators are required to withhold a 15% tax on winnings, calculated specifically as the difference between the final payout and the amount staked. Winnings issued by entities licensed to conduct the National Lottery are exempt from this withholding requirement.
Reflecting on the meeting’s objectives, Denis Ngabirano highlighted the regulator’s stance: “The National Lotteries and Gaming Regulatory Board and URA remain committed to working collaboratively with industry stakeholders to build a compliant, sustainable and thriving gaming sector.”
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He added: “We are committed to creating a practical, sustainable and consistent policy, regulatory and operating environment that benefits all parties. Our shared objective is to arrive at a framework that provides certainty and predictability, supports compliance, protects government revenue and enables the industry to grow responsibly.”
To support this transition, Denis encouraged operators to embrace technological advancements and modern regulatory standards being implemented across the sector. Technology-driven compliance is highlighted as the future of effective regulation and a vital mechanism for promoting transparency, accountability, fair competition, and public confidence across the gaming industry.
Stakeholder engagements of this nature are critical for strengthening institutional partnerships and formulating practical, long-term solutions that support the government, industry operators, and the Ugandan economy. Ultimately, these joint efforts aim to establish a robust, sustainable, responsible, and safe gaming market.
