gavel Laws of Zambia • Wagering Regulatory Architecture

Betting Control & Licensing Board (BCLB) • Ministry of Tourism & Finance

menu_book Statutory Compendium

Zambian Wagering Legislation & Regulatory Acts

The legal foundation governing sportsbooks, land-based casinos, lottery operations, and interactive digital gaming across the Republic of Zambia. Structured into dedicated statutory pillars for Betting, Casino, Lottery, Fiscal, and Financial Intelligence compliance.

Sports Betting Cap 166 The Betting Control Act

Casino Properties Cap 157 The Casino Act & Slots

Lotteries Cap 163 The Lotteries Act

2026 Reform SI No. 1 of 2026 0% Duty Suspension

Pillar 1: Betting & Sports Wagering Legislation

Bookmakers & Sports Wagering

Volume 11 • Chapter 166

The Betting Control Act (Cap 166)

Primary Statute Governing Bookmakers, Racecourses & Sports Wagering

sports_soccer

Statutory Purpose: An Act to establish the Betting Control and Licensing Board, provide for the licensing of bookmakers and betting premises, prohibit unauthorized wagering, regulate sports pool competitions, and authorize revenue levies.

Part II: Licensing Authority

Sections 3-10 establish the Betting Control and Licensing Board with authority to grant, renew, vary, or revoke bookmaker licenses across Zambian provinces.

Part III: Betting Premises

Strict zoning, municipal building clearances, health standards, and maximum density rules for physical retail shops.

Section 14: Minor Protection

Absolute prohibition against accepting wagers from or employing any person under the age of eighteen (18) years.

Section 22: Betting Levy

Authorizes the 5% statutory Betting Levy on gaming account deposits and withdrawals for public revenue.

verified Administered by BCLB & Ministry download Download PDF Summary

Gazette Extraordinary policy

Statutory Instrument No. 1 of 2026

The Customs & Excise (Suspension) (Betting Services) Regulations

"The duty rate on betting services of heading 0000.20.00 is suspended to zero."

— Dr. S. Musokotwane, Minister of Finance (Jan 2, 2026)

Replaces the former 15% stake excise duty. Eliminates punitive upfront friction on player wagers, restoring competitiveness to licensed Zambian bookmakers while redirecting player protection into transparent deposit levies.

View Tax Schedule → picture_as_pdf Official Gazette

Pillar 2: Casino & Gaming Machine Statutes

Tables, Slots & Mechanical Terminals

Volume 10 • Chapter 157

The Casino Act (Cap 157)

Statute Governing Establishment, Licensing & Operation of Casinos

casino

Statutory Purpose: An Act to regulate and license casinos, control table games (roulette, blackjack, baccarat, poker) and mechanical gaming machines, authorize gaming inspectors, and prescribe fiscal fees for hospitality premises.

Premises Clearance

Requires casino licenses to be tied to approved hotel or hospitality developments with continuous physical CCTV surveillance and security perimeters.

Gaming Inspectorate

Section 10 authorizes government inspectors to enter casino premises at any time to inspect gaming devices, audit drop boxes, and verify machine chipsets.

Presumptive Flat Tax

Under statutory tax schedules, casino tables pay a fixed K5,000 per table per month, providing predictable fiscal compliance.

Slot Machines (K500/mo)

Standalone gaming machines and slots are assessed at a statutory presumptive tax of K500 per machine per month.

verified Ministry of Tourism & BCLB Inspected calculate Compute Casino Tax

Technical Standards tune

Gaming Machine & Table Standards

BIGAZ Technical Verification Protocol

check_circle Minimum RTP: All slot terminals must deliver a certified Return-to-Player (RTP) of not less than 85%.
check_circle Dual-Key Lock System: Physical drop boxes on gaming tables must utilize dual-key access with independent auditor present.
check_circle Tamper-Evident Seals: Logic boards and RNG chipsets must possess serialized security seals inspected by BCLB.

Inspection Reference: BIGAZ-TECH-2025/CS

Pillar 3: The Lotteries Act (Cap 163)

Public Draws & Charitable Competitions

Volume 11 • Chapter 163 Enacted by the Parliament of Zambia

The Lotteries Act (Cap 163)

Regulates the conduct of public lotteries, sweepstakes, and promotional prize competitions. Under Cap 163, lotteries must be explicitly authorized by the Lotteries Control Board, and a minimum percentage of net proceeds must be dedicated to public, charitable, educational, or sports development causes across Zambia.

Licensing Permit

Mandatory prior permit from Board before public tickets may be advertised or sold.

15% Net Proceeds Tax

15% of retail lottery net proceeds payable as statutory revenue under ZRA schedule.

Charitable Dedication

Statutory auditing of prize pool disbursements and community welfare allocations.

Penalties for Illegal Lotteries

Conducting an unauthorized lottery, running illegal pyramid schemes, or failing to disburse prizes carries criminal penalties including forfeiture of proceeds and imprisonment under the Penal Code and Cap 163.

report Report Unlicensed Scheme →

Pillar 4: Customs, Excise & Digital Money Statutes

Fiscal & Transaction Frameworks

Statutory Act No. 22 of 2025

Mobile Money Transaction Levy (Amendment) Act

Assented 23 Dec 2025 • Effective 1 Jan 2026

smartphone

Key Statutory Innovation: Explicitly aligns the definition of “betting” to the meaning assigned in the Customs and Excise Act (Cap 322) and establishes the graduated transaction schedule for player digital top-ups and cashouts.

Transaction Band (ZMW)	Statutory Levy
K0.00 – K150.00	K0.32
Above K150 – K300	K0.40
Above K300 – K500	K0.80
Above K500 – K1,000	K2.00
Above K1,000 – K3,000	K4.00
Above K3,000 – K5,000	K7.50
Above K5,000 – K10,000	K8.00

Statutory Appendix Section 3 picture_as_pdf Download Act No. 22

Volume 18 • Chapter 322

The Customs and Excise Act (Cap 322)

Primary Fiscal Enactment for Excise Duties & Ministerial Orders

account_balance

Statutory Authority: Section 89 of Cap 322 empowers the Minister of Finance to prescribe, amend, or suspend excise duties by Statutory Instrument.

Classification of Wagering Services

Betting stakes and gaming receipts are classified under national tariff heading 0000.20.00.

ZRA Return Filing Requirements

Licensed operators must submit monthly returns and settle statutory levies with the Zambia Revenue Authority by the 14th of each subsequent month.

Administered by Zambia Revenue Authority open_in_new Full 2026 Tax Portal

Pillar 5: Financial Intelligence & Anti-Money Laundering (AML/CFT)

FIC Act No. 46 of 2010

Statutory Act No. 46 of 2010 Designated Non-Financial Businesses & Professions (DNFBPs)

Financial Intelligence Centre Act Compliance

In accordance with Zambian law, all certified bookmakers, casino operators, and interactive wagering platforms are designated reporting entities under the Financial Intelligence Centre Act. Operators must maintain strict Anti-Money Laundering (AML) and Counter-Terrorism Financing (CFT) controls.

Customer Due Diligence (KYC)

Mandatory verification of National Registration Cards (NRC), passports, and telephone numbers before processing cashouts exceeding statutory thresholds.

Suspicious Transaction Reports (STRs)

Obligation to file confidential STRs directly with the Financial Intelligence Centre within 72 hours of identifying suspicious wagering velocity or deposit patterns.

Politically Exposed Persons (PEPs)

Enhanced due diligence (EDD) protocols on domestic and international PEPs to prevent corruption proceed integration.

Compliance Officer Appointment

Every accredited member must maintain an approved Anti-Money Laundering Compliance Officer registered with BIGAZ and the FIC.

security Zero-Tolerance AML Directive

Integrity First Protocol

BIGAZ conducts peer-audits and collaborates directly with the Drug Enforcement Commission (DEC) and the FIC to ensure that Zambia’s licensed gaming sector is never exploited for illicit financing.

mail Contact BIGAZ AML Officer

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