Uganda Betting Licence and Tax Rules in 2026

Uganda changed almost every money rule for betting this year. Here is who licenses operators, what players now pay on winnings and what is still waiting for a final signature.

In Uganda, almost every bet starts and ends on a phone. A player tops up through mobile money, backs a team, and waits for the winnings to land in the same wallet. In 2026 the government set out to see every shilling in that loop, and the rules for players and operators changed more in one year than in the five before it.

This guide explains where things stand. It covers who gives out licences, what is taxed, and what is still waiting for a final signature.

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Last updated: 26 October 2026.

Who regulates betting in Uganda

The National Lotteries and Gaming Regulatory Board (NLGRB) licenses and supervises betting, casinos and lotteries under the Lotteries and Gaming Act, 2016. Online and land-based betting are both legal, but only with an NLGRB licence.

The market is now mostly online. The Board counts 63 licensed operators and estimates that about 93% of gaming activity happens on the internet. Every licensed system must connect to the National Central Electronic Monitoring System (NCEMS), which lets the Board watch activity in real time and check players' ages against the national ID register.

Licences run for a year and are renewed each year. Industry guides put the minimum capital for a general betting licence at UGX 250 million. Our article on what the NLGRB expects at the 2027 renewals covers the process in detail.

The 15% tax on winnings

This is the change players feel most. Under the Income Tax (Amendment) Act, 2026, operators must hold back 15% of a player's net winnings, meaning the payout minus the stake, and pay it to the Uganda Revenue Authority.

The road there was bumpy. The first version exempted land-based casinos. President Museveni sent it back in July, saying the exemption was unfair and would let money leak out of the tax net. Parliament removed it on 4 August, and the President signed the Act on 20 August, with the tax counted from 1 July 2026. Winnings from the National Lottery are not covered.

The 30% tax on operators

Operators used to pay 20% on betting and 30% on other gaming. In April 2026, Parliament passed the Lotteries and Gaming (Amendment) Bill to bring both to a single 30% rate, worked out on stakes minus payouts and planned to start on 1 July 2026. We could not confirm that the President has signed this bill, so operators should check with the URA before budgeting on it.

One payment gateway for every bet

Under the Tax Procedures Code (Amendment) Act, 2025, operators must take bets and pay out winnings through a central gateway licensed by the Bank of Uganda and linked to the URA. Operators that work outside it face a penalty of double the tax due or about UGX 110 million, whichever is higher. Players now verify their identity with their National Identification Number. We explain the effect on mobile money in how Uganda's central payment gateway changes betting.

Frequently asked questions

Is online betting legal in Uganda?

Yes, with an operator licensed by the National Lotteries and Gaming Regulatory Board.

Do I pay tax on betting winnings in Uganda?

Yes. Since 1 July 2026, operators deduct 15% of your net winnings before paying you.

What is the legal betting age in Uganda?

25. Uganda raised the minimum age to 25 in 2018, the highest in Africa, and licensed operators must check every player's age.

How do I check that a betting site is licensed?

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Look for its NLGRB licence details at the bottom of the site and check the operator on the NLGRB website. A foreign licence alone does not allow a company to take bets in Uganda.