SEVERAL African countries have announced a review of fiscal policy in the gambling sector.
Zimbabwe is sharply increasing tax revenues from the online segment, Senegal is introducing a tax on winnings, Zambia is entrenching an excise duty measure through the courts, Kenya is overhauling its tax collection model, and Nigeria is discussing large-scale harmonisation of rules. Simultaneous tightening across several jurisdictions could significantly complicate operations for operators and adjust player behaviour in key markets across the continent.
Zimbabwe raises taxes amid growth in the online market
Zimbabwe’s Finance Minister Mthuli Ncube, in his budget statement, unveiled a sharp tightening of the tax regime for online gambling. The authorities intend to significantly increase the state’s take from the sector, which has seen rapid growth in recent years.
The figures speak for themselves. The tax on the industry and operators is rising from 3% to 20%, while the tax on players’ winnings will increase from 10% to 25%. Such a jump can be described as one of the toughest fiscal clampdowns in the region, especially given that until recently Zimbabwe was considered one of the most promising markets on the continent.
The authorities’ arguments revolve around “greater fairness” and the economic effect
Ncube has put the principle of fair distribution of income from a growing industry at the forefront. The government is seeking to maximise budget revenues, and the logic is simple: if the sector is showing solid growth, the government wants its share of the pie.
The trend has ceased to be local. Tightening the tax burden on winnings and transactions is becoming a noticeable trend across Africa, and 2026 promises to be markedly more challenging for the continent’s operators.
This trend is directly linked to the fact that the number of players in African countries is growing, including due to the active marketing policies of online casinos. They use a variety of promotional channels—this is not only social media, but also streams and native advertising. Streamers often talk not about the casinos themselves, but about individual games. At the same time, they may use not deposit money to play, but bonus funds. Many major operators offer them, as we learned here, on an online casino website with free cash. This approach allows streamers to stay within the bounds of the law not only in Africa, but also in Mexico, Australia, or New Zealand. At the same time, such streams significantly increase traffic to online casinos.
Audience growth, on the one hand, raises concerns among the authorities of African countries, and on the other hand, opens up ways to increase budget revenues.
Senegal introduces a 20% tax on winnings
Senegal intends to set a 20% tax on players’ winnings. The measure fits squarely into the broader push to tighten gambling regulation in the region.
The initiative focuses specifically on bettors and their betting income. The change could potentially reduce the attractiveness of betting for part of the audience and force operators working in the region to rethink their business models.
Zambia entrenches an excise duty on bets through the Constitutional Court
Zambia is discussing the introduction of a 10% excise duty on all amounts wagered. The country’s tax authorities (ZRA) emphasise that the excise duty is driven by consumption on the part of bettors, rather than the activities of operators, and that the decision was made after consultations with stakeholders.
Operators BetPawa and Betway attempted to stop the introduction of the measure through the courts, but the Constitutional Court dismissed the application. ZRA insisted on the legality of the measure and the inadmissibility of interference in its statutory duties. The court concluded that the applicants had not demonstrated a sufficiently serious constitutional basis to stay the measure.
Kenya overhauls its tax collection model
The previous procedure provided for a 20% withholding tax on winnings, excluding the original stake. The new model under the Finance Act 2025 looks different: a 5% tax on players when withdrawing funds from a betting account.
According to the Parliamentary Budget Office, receipts will rise from Ksh 5,4 bn (£32,9 m) to Ksh 11,4 bn (£69,54 m). Such a significant increase is linked precisely to the change in the tax base and the point at which the tax is applied.
The logic of the reform was explained by the chair of the finance committee, Kimani Kuria: the excise duty is tied to the moment of transfer from a mobile wallet to the bookmaker’s wallet, which makes it possible to cover virtual players and companies outside the country.
“We are changing the procedure so that the excise duty is paid when funds are transferred from a mobile wallet to the bookmaker’s wallet. Many companies operate virtually, some outside the country, from which we cannot collect the excise duty. Now every time a Kenyan transfers money from their mobile wallet to the bookmaker’s wallet, that is when the excise duty is paid.”
Nigeria at a crossroads
In Nigeria, this is not about rates already in force, but about a potential large-scale reform. The bill envisages harmonisation of regulation and tax approaches at the national level, and reformers will have to align rules for 36 states.
Opponents met the initiative with sharp criticism, calling it “nothing more than legislative provocation and lawlessness, possible brazen defiance of the judiciary and a direct attack on the rule of law.”
Several countries are tightening the rules at the same time
Across a number of African markets, tax rates are rising and, at the same time, the basis for their assessment is changing: from winnings to transactions and amounts wagered. The overall burden on players and operators is increasing, turning 2026 into a potentially most challenging period for the industry on the continent.