Zambia Revenue Authority issues official notice: strict monthly deadlines for highly contested 10 per cent betting tax
ZRA orders betting companies to remit new 10 per cent excise duty under stringent deadlines, reinforcing compliance across Zambia’s gaming sector.
Zambia.- The Zambia Revenue Authority (ZRA) has issued an official notice enforcing strict 15th-of-the-month deadlines for the newly introduced and widely contested 10 per cent betting taxes, requiring operators to remit payments for the previous month’s transactions on time or face penalties.
The notice, issued on 15 October 2025, marks the first time the excise duty is being collected in Zambia for September 2025 transactions under the Customs and Excise (Amendment) Act No. 11 of 2025, which was enacted by Parliament on August 19, 2025. The tax was introduced as part of the government’s efforts to boost domestic revenue for its K33.6bn (€3.3bn) supplementary budget for 2025.
The ZRA indicated that betting companies must pay for September immediately, with October payments due by 15 November and subsequent months following the same date.
The ZRA said in a press release: “Betting companies are required to compute and remit excise duty at 10 per cent on the total amount staked by the 15th of each month. All betting companies must manually compute the excise duty and make remittances using their Withholding Tax Accounts under the Lumpsum Payment option.”
The 10 per cent excise duty was introduced to increase domestic revenue and strengthen oversight of Zambia’s fast-growing betting sector. The government expects the measure to standardise taxation, improve compliance and generate additional funds for national development. ZRA emphasised that betting operators are fully responsible for accounting for and remitting the tax, warning that non-compliance may attract penalties under Zambia’s tax regulations.
Operators clash with ZRA over 10 per cent betting tax
The new levy has sparked reactions from major operators. Some companies have contested the tax in court, highlighting concerns over its impact on business. On October 3, the Constitutional Court dismissed applications from betPawa and Betway seeking to halt the excise duty, ruling that it is a consumption tax borne by bettors and within the ZRA’s statutory powers.
Following the ruling, Betway temporarily suspended operations, BetLion paused services and betPawa adjusted offerings but continued to operate under the new tax regime, showing the immediate effect of the duty on Zambia’s betting sector.
The court’s ruling follows the “pay now, argue later” principle, allowing ZRA to collect the tax even while legal challenges proceed. The suspension of operations by major operators underscores the financial strain the levy places on the industry, while ZRA maintains that the excise duty is a consumption tax ultimately borne by bettors and was enacted following stakeholder consultations.
