The Uganda Parliament has passed the Lotteries and Gaming (Amendment) Bill, 2026, approving changes to the country’s gambling tax framework.

The bill is a part of wider revenue measures tied to the 2026/27 national budget. The new law introduces a single tax rate of 30 per cent across betting and gaming activities. Uganda is replacing the previous system under which different gambling segments were taxed at separate rates. Under the amendment, tax will be calculated as the total amount staked minus payouts made to players during the tax period.

The amendment also includes a formal definition of “payouts” to reduce disputes over how gaming taxes are calculated. Lawmakers and finance officials said the change is intended to create consistency in tax administration and simplify enforcement across betting operators, casinos and other licensed gaming businesses.

The Finance Ministry told Parliament that gambling products are increasingly interconnected through digital platforms, making separate tax treatment more difficult to administer. Parliamentary committee findings presented during the bill’s debate showed that the previous system imposed a 30 per cent tax on gaming activities, while some betting operations were subject to a 20 per cent rate.

Read Also: NLGRB Collaborates with Uganda Child Rights NGO Network to Curb Underage Gaming

Lawmakers said the gap created unequal treatment within the sector despite similar business models. The Committee also called for revisions to the bill’s wording to reduce ambiguity in how taxes are collected.

The amendment forms part of a broader package of tax bills introduced by the government to increase domestic revenue collection for the upcoming financial year. Parliament considered the gambling bill alongside amendments to income tax, VAT and tax procedures legislation.