Uganda gambling operators face June 30 tax waiver deadline before July tax overhaul
Betting operators and casinos have until June 30 to clear outstanding gaming tax debts and secure a full waiver of interest and penalties before Uganda introduces new gambling taxes on July 1.
Uganda.- Uganda’s gambling operators have until June 30 to clear outstanding gaming tax debts and secure a full waiver of interest and penalties before a harmonised 30 per cent gaming tax and a 15 per cent withholding tax on betting and gaming winnings take effect on July 1.
The deadline is linked to the Uganda Revenue Authority’s (URA) tax waiver programme, which allows taxpayers to settle outstanding principal domestic tax liabilities incurred up to June 30, 2024, and receive a full waiver of accumulated interest and penalties.
Gaming tax is among the taxes covered by the initiative, making the programme particularly relevant to licensed betting operators, casinos and other gaming businesses seeking to regularise their tax affairs ahead of the incoming reforms.
According to the URA, taxpayers who fully settle qualifying principal tax liabilities before June 30, 2026, will benefit from a 100 per cent waiver of associated interest and penalties. Businesses making partial payments may also qualify for proportional relief based on the amount of principal tax paid, while the relief is applied automatically and does not require a separate application.
URA Commissioner General John Rujoki Musinguzi said the programme offers businesses an opportunity to address outstanding liabilities before the deadline. “The new waiver is another opportunity government has given to taxpayers who have tax arrears to settle their liabilities without worrying about the burden of interest and penalties,” he said, according to Daily Monitor.
The authority has continued to promote the programme in recent weeks. In a social media post, URA warned taxpayers that there would be “No extensions. No extra time.” It added: “The URA Tax Waiver ends on June 30. Settle your outstanding principal tax now and have penalties and interest waived before the deadline passes.”
The campaign also stressed that there would be “no July offer” and “no August extension”, underscoring the authority’s message that June 30 is the final opportunity for eligible taxpayers to benefit from the waiver programme.
Tax overhaul deadline nears
For gambling operators carrying outstanding gaming tax arrears, the timing is significant. The waiver expires one day before Uganda’s new gambling tax regime comes into force under the Income Tax (Amendment) Bill 2026 and the Lotteries and Gaming (Amendment) Bill 2026.
The reforms introduce a harmonised 30 per cent tax on betting and gaming activities, calculated on the total amount staked less payouts, and a 15 per cent withholding tax on winnings from gaming and betting. Recent guidance issued by PricewaterhouseCoopers (PwC) Uganda noted that the withholding tax applies to net winnings after deducting a player’s stake, while winnings from a licensed national lottery operator remain exempt from the withholding tax.
Tax advisers, including PwC Uganda and Crowe Uganda, have urged businesses to review their compliance procedures and reporting systems ahead of the July 1 implementation date.
For operators with outstanding gaming tax liabilities, the final weeks of June represent a narrowing opportunity to clear arrears before entering a new tax and regulatory environment. Businesses that miss the June 30 deadline will remain liable for the full amount of outstanding interest and penalties attached to qualifying tax debts.
With the waiver programme expiring on June 30 and the new tax regime taking effect the following day, gambling operators face a narrowing window to resolve outstanding liabilities before Uganda’s latest gaming tax reforms come into force.
