Gambia’s gambling operators face upcoming deadline for newly introduced 50% winnings tax
The newly introduced 50% tax on gambling winnings in The Gambia, effective January 1, 2026, will require operators to file and pay monthly, with the first compliance milestone approaching.
The Gambia.- Licensed gambling and betting operators across The Gambia are preparing for their first major compliance deadline on February 15, under the newly introduced 50 per cent gambling winnings tax, which came into effect on January 1, 2026.
The high-impact levy affects pay-outs across sports betting, casinos, lotteries and slot machines, putting immediate focus on operators’ systems and reporting processes ahead of the upcoming filing deadline. It applies to all winnings earned from these activities, covering sports betting, casinos, lotteries, slot machines and other licensed gaming operations.
While the tax is legally applied to players’ winnings, operators are responsible for withholding the tax and remitting it to the Gambia Revenue Authority (GRA), making them liable for compliance.
The GRA published the Pool and Betting Tax filing requirements – including the due dates – on its official website under the Domestic Taxes Department section. According to the GRA, the Pool and Betting Tax is filed monthly, with returns due 15 days after the end of the month.
The authority emphasises that tax compliance operates under a self-assessment framework. “A tax return is a report of a taxpayer’s self-assessed declaration. In a self-assessment regime, a tax return creates a potential payment obligation, and the taxpayer must make payments due on the return filed,” said the GRA.
The increased tax rate was announced in the 2026 National Budget, delivered by Finance Minister Seedy Keita, as part of broader revenue measures. In the official speech, Minister Keita said: “The tax rate on the winnings from betting, gaming, lottery and gambling will be increased from 40 per cent to 50 per cent of the winnings.”
Digital oversight and compliance
The Budget Speech also highlighted plans to implement a digital platform to improve revenue assurance and monitoring across the gaming sector. This reflects a push toward more transparent and accountable tax collection.
The tax increase positions The Gambia among African countries with the highest gambling winnings tax rate. While the tax hike is intended to boost government revenue and address social concerns linked to gambling, it presents operational challenges for licensed operators.
With monthly compliance cycles now firmly in place, gambling operators must ensure their accounting and reporting systems are ready for the upcoming filing deadline and ongoing monthly submissions. While the high tax rate could influence player behaviour, licensed operators gain from a clear, regulated framework that may encourage broader adherence in a sector that has long been difficult to monitor.
As the first major compliance cycle under the new regime approaches, focus turns to how operators adapt their systems and how gamblers respond to the increased tax. The upcoming filing deadline will serve as a benchmark for compliance and set the tone for gambling tax administration throughout the year.
