2026 Betting & Gaming Taxes in Zambia
The authoritative statutory fiscal framework governing licensed bookmakers, casinos, lotteries, and interactive gaming operators in the Republic of Zambia. Featuring the landmark Excise Duty Suspension under SI No. 1 of 2026, the 5% Betting Levy, presumptive table taxes, and mobile money levy schedules.
"In exercise of the powers contained in section 89 of the Customs and Excise Act (Cap. 322), the duty rate on betting services of heading 0000.20.00 is suspended to zero."
Dr. Situmbeko Musokotwane
Minister of Finance & National Planning
Republic of Zambia Wagering Tax Rates
Compiled directly from the Ministry of Finance, Zambia Revenue Authority (ZRA), and the 2026 statutory enactments.
| Tax Classification | Regulated Sector & Channel | Chargeable Statutory Rate | Tax Base / Formula | Governing Legal Act |
|---|---|---|---|---|
| Betting Levy | All Licensed Gaming Entities | 5% (0.05) | All deposits made to customer gaming accounts and all withdrawals from customer gaming accounts | Betting Control Act |
| Excise Duty | Betting Stakes (Heading 0000.20.00) | 0% (Suspended to Zero) | Betting stakes payable by customers | SI No. 1 of 2026 |
| Presumptive Tax – Betting | Brick & Mortar Retail Bookmakers | 15% (0.15) | Gross takings (total stakes less winnings payable to punters) | Cap 166 & ZRA Rules |
| Presumptive Tax – Casino Games | Brick & Mortar Licensed Casinos | K5,000 per table / month | Each live casino gaming table operated on premises | The Casino Act (Cap 157) |
| Presumptive Tax – Gaming Machines | Retail Slots & Standalone Machines | K500 per machine / month | Each electronic gaming machine or slot terminal operated | The Casino Act (Cap 157) |
| Presumptive Tax – Lottery | Brick & Mortar Lottery Schemes | 15% (0.15) | Net proceeds (gross proceeds less prizes paid out) | The Lotteries Act (Cap 163) |
| Turnover Tax – Online Wagering | Online Betting, Casino Live/Machine & Lottery | 5% of Turnover | Applicable if annual gross turnover is below K5,000,000 | Income Tax Act |
| Corporate Income Tax – Online Wagering | Online Betting, Casino Live/Machine & Lottery | 30% on Taxable Profits | Applicable if annual gross turnover is above K5,000,000 | Income Tax Act |
2026 Wagering Tax Calculator
Estimate statutory remittances for your gaming business or verify betting levy deductions in Zambian Kwacha (ZMW).
Understanding Zambia's 2026 Wagering Tax Reforms
Excise Duty Suspended to Zero
Gazetted on 2nd January 2026 by the Minister of Finance, Dr. Situmbeko Musokotwane, this landmark reform suspends excise duty on betting services (heading 0000.20.00) to zero percent (0%). This removes double-taxation on stakes, protects punter capital, and incentivizes players to use licensed Zambian operators instead of illegal offshore sites.
5% Deposit & Withdrawal Levy
The Betting Levy applies at a flat 5% rate to all customer account deposits and withdrawals. Licensed operators are required to configure their payment gateways, mobile money aggregators, and cashier software to withhold and account for this levy automatically, ensuring transparent remittances directly to ZRA.
Mobile Money Transaction Levy
Assented on 23rd December 2025 and operational from 1st January 2026, the amended schedule clarifies electronic fund transfers for betting. Chargeable levy rates range from K0.32 (transfers under K150) up to K8.00 (transfers between K5,000 and K10,000).
Schedule of Mobile Money Levy Rates (Act No. 22 of 2025 Appendix)
Official Statutory Documents & Acts
Download certified Gazettes, Acts of Parliament, and fiscal guides directly from the BIGAZ repository.
2026 Betting & Gaming Taxes
Official overview of all 2026 tax regimes in Zambia.
Statutory Instrument No. 1 of 2026
Customs & Excise (Suspension) (Betting Services).
Act No. 22 of 2025
Mobile Money Transaction Levy (Amendment) Act.
Betting Taxes Schedule (.xlsx)
Complete 2026 rates, formulas, and legal bases.
Frequently Asked Questions on Betting Taxes
When did the Excise Duty suspension on betting services take effect? expand_more
Statutory Instrument No. 1 of 2026 took effect upon publication in the Government Gazette on Friday, 2nd January 2026. Under Regulation 2, the duty rate on betting services under heading 0000.20.00 is suspended to zero percent (0%).
How is the 5% Betting Levy remitted to the Zambia Revenue Authority? expand_more
All licensed operators must account for the 5% levy on customer deposits and withdrawals. Returns must be submitted monthly via the ZRA TaxOnline portal on or before the 14th of the following month.
What is the difference between Turnover Tax and Corporate Income Tax for online operators? expand_more
Operators with gross annual turnover below K5,000,000 fall under the Turnover Tax regime (5% on gross turnover). Operators whose annual turnover exceeds K5,000,000 are subject to standard Corporate Income Tax at 30% on net taxable profits.
Where can an operator request a compliance consultation? expand_more
The BIGAZ Secretariat maintains a dedicated Fiscal and Statutory Advisory Desk at 38 Lukanga Road, Roma, Lusaka. Members can request guidance by calling +260 977 865 194 or emailing zambiabookmakers@gmail.com.