Zambia Revenue Authority sets clear tax guidelines to boost betting sector confidence in 2026
Licensed operators urged to comply with excise duty deadlines as ZRA reinforces sustainability in the betting industry.
Zambia.- The Zambia Revenue Authority (ZRA) is reinforcing a stable and transparent framework for the country’s betting and gambling operators. As 2026 begins, licensed firms are encouraged to follow clear tax guidelines designed to support industry growth and sustainability.
In its recent notice, ZRA highlighted key January deadlines: presumptive tax on gaming and betting is due on January 14, while the 10 per cent excise duty on total stakes must be remitted by January 15. By listing gaming taxes alongside PAYE, VAT, rental income and withholding tax, the authority positions betting operators within the same regulatory framework as mainstream industries.
Reflecting on the sector’s contributions, ZRA said: “Thank you for paying your taxes in 2025, let’s make 2026 even better. Every tax payment is an investment in our shared future. Thank you to the Zambian taxpayers for their contributions towards building a better Zambia.”
Operators Adapt to Excise Duty
The 10 per cent excise duty on betting activities was introduced under the Customs and Excise (Amendment) Act No. 11 of 2025, which took effect on August 8, 2025. The excise duty has faced legal scrutiny from major operators, including BetPawa, Betway and BetLion, who argued it could affect business sustainability. However, on October 3 the Constitutional Court dismissed applications to suspend the duty, allowing ZRA to enforce collection under the principle of “pay now, argue later”.
Industry reactions have varied. Betway and BetLion temporarily paused operations, while BetPawa adjusted certain services but continues operating under the new tax framework. These changes illustrate the sector’s adaptability while operating within Zambia’s evolving regulatory landscape.
Government authorities, including the Ministry of Finance, have engaged with operators to ensure a balance between revenue mobilisation and responsible gambling. Officials emphasise that the excise duty serves a dual purpose: supporting national revenue goals and encouraging responsible gaming behaviour.
For licensed operators, ZRA’s clear guidance signals a predictable regulatory environment, where compliance is standard and transparency is rewarded. As Zambia’s betting market continues to mature, consistent communication and firm enforcement provide the stability operators need to plan, invest and innovate – all while contributing to national development.
