Uganda has proceeded with revised gambling tax regulations following a presidential review of the proposed legislation. The updated framework addresses previous concerns regarding the withholding tax on gaming revenues.
Legislative Review and Implementation
The initial proposal introduced a 15% withholding tax on gambling winnings while exempting licensed land-based casinos from the levy. Industry stakeholders raised objections to the exclusion, prompting a reassessment of the draft legislation.President Yoweri Museveni returned the Income Tax (Amendment) Bill 2026 to parliament last month. The executive action specifically targeted the contested casino exemption clause, requiring parliamentary revision before further consideration.
The revised measures now apply uniform tax provisions across gambling operators. The updated bill continues through the legislative process as regulators finalize the new revenue collection structure.