Uganda's land-based casino owners want to stay under the 30% gross gaming revenue (GGR) tax. They do not want the new 15% tax on player winnings, according to a report on the Uganda Gaming Operators Association (UGOA) proposal. GGR is the money a casino keeps after it pays winners.
UGOA says it is hard to work out what each player wins in a casino. A player can buy chips, move between games and cash out at the end. The association gave an example. A player buys chips worth UGX1m and cashes out UGX700,000. That player has lost UGX300,000, so there is nothing to tax as a win.
The 15% tax comes from the Income Tax (Amendment) Act, 2026. It covers gaming and betting winnings, counted as the payout minus the stake. It applies from 1 July 2026. Parliament removed a proposed exemption for casino winnings on 4 August. Only winnings paid by a licensed national lottery operator are exempt.
The Uganda Revenue Authority (URA) has explained how the tax works, the report says. For casino table games, winnings are the chips cashed out minus the chips bought during a visit. For slot machines, it is the cash taken out minus the cash put in. Online gaming operators must withhold 15% of net gains at each withdrawal. URA also wants operators to keep records for five years and send monthly returns.
UGOA has other asks. It wants separate licences for online and land-based casinos, clearer transaction types, separate records, independent audits and stronger monitoring. It says licensed land-based casinos employ more than 2,500 people. It warns that higher costs could push some players to illegal gambling.
UGOA chairman Robert Kabonero said the association is not against tax. He said it wants "a practical and fair collection approach" for how land-based casinos work.
The industry has also met the Private Sector Foundation Uganda. The foundation is expected to study the effects on jobs and business before it writes an advocacy paper.
UGOA wants more talks with government and a joint technical group. For now, the law still requires a 15% tax on gaming winnings.
Also Read: How Betting Licences and Taxes Work in Uganda in 2026
