Gaming, Pool betting, Casino operators and Sports betting

What is gaming and pool betting?

Gaming means the playing of a game of chance for winnings in money or money’s worth and for the avoidance of doubt, includes gambling.

Pool betting means any competition organized for gain to the gambler, in a monetary or other material.

The public may be invited to forecast or tell the result of any game, race, or event and includes a pool operated on the system known as fixed odds betting on the results of that game, race or event.

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The activities include the following;

  • Slot machines.
  • Virtual games.
  • Playing cards.
  • National lottery

The key players include;

  • Gaming and Pool betting promoters are basically licensed companies.
  • Gamblers, who are normally individuals.

All gaming and pool betting business owners in Uganda are required to be registered with;

  • Uganda Registration Services Bureau (URSB) for Company registration
  • Uganda Revenue Authority (URA) for taxes
  • Local council authority e.g. KCCA, municipal council, for a trading license

 

Please note:

Upon registration, gaming and pool betting business owners are required to comply with the   requirements of statutory bodies like National Lotteries and Gaming Regulatory Board

For individual

  • National ID or any other two of the following valid identification documents;  Passport, Driving permit, Voter’s card, Village ID, Employment ID, Refugee ID, recent Bank statement, Work permit, financial card, Visa, NSSF card etc.
  • Certificate of registration (incase you are in business)
  • Statement of particulars and partnership deeds (incase of a partnership)

For non-individual

  • Company Form 20
  • Certificate of incorporation

Click here for details on requirements for registration

Click here for your rights  as a taxpayer

Click here for your  obligations as a taxpayer

It is very important for you to keep proper records of all your business transactions for at least five years after the end of the tax period to which they relate to, for future reference.

These include;

  • Income statement.
  • Record of staked amounts on a weekly basis.
  • Record of payouts and identification of winners.
  • import schedules,
  • bank statements,
  • Receipt and invoices books.
  • Record of debtors and creditors.

Click here for information on business record keeping.

Tax on Games.

This tax  is imposed on every licensed promoter of gaming and pool betting within Uganda and on every principal agent of every promoter of gaming and pool betting outside Uganda.

Scenario 1.

Computation of Gaming Tax.

            Total amount staked. Less:  Payouts (winnings)

             Chargeable Income *30%= Tax Payable by the Promoter.

Please note: Withholding tax on Games were removed effective 01.07.2023.

 

Scenario 2.

Computation of Betting Tax.

          Total amount staked. Less:  Payouts (winnings)

           Chargeable Income *20% = Tax Payable by the Promoter.

But Payouts (Winnings) attract 15% withholding as final tax. This is withheld by the promoter before paying the respective winners.

 

Pay As You Earn (PAYE)

Any gaming and pool betting business owner with workers/employees earning a monthly salary in excess of 235,000 per month is required to register for Pay as You Earn (PAYE).

Withhold from the employees’ that earn a gross pay in excess of 235,000/= and then remit it to URA, followed by its payment.

Click here for the PAYE rates.

WITHHOLDING TAX. (WHT)

This is a form of Income tax collected at source. The Licensed Promoter of the betting house is required to register for WHT, and also withhold from the winnings, before making any payouts.

This is regarded as a final tax to the winners

Click here for more information on Withholding tax. 

All tax payers registered under Gaming and Pool Betting are required to submit weekly returns by Wednesday of the following week.

Click here for information on how to file your returns.

 

 

After filing a return, you’re required to pay the resultant taxes using available payment platforms e.g. banks, mobile money, Master card, VISA, EFT, RTGS, USSD Code (*285#) etc.

Please note:

  • The due date for payment of tax is the same as that of return filing.
  • Any person who does not pay tax due on the due date shall, in addition to the outstanding tax, pay interest equal to 2% of the outstanding amount for each week or part of the week that the tax remains unpaid.

Click here to register a payment

 

Yes. There are incentives available for gaming and pool betting business owners – both local and foreign and they include:

Tax incentives under Domestic Taxes

 

EXCISE DUTY

 

Beneficiary

Incentives

Period of Incentive

Conditions for the Tax Incentive

Gaming and pool betting promoters

WHT exemption on on winnings from

gaming and pool betting.

Indefinite

Licensed promoters

 

All taxpayers

Carry forward losses: Assessed loss is carried forward as a deduction in the following year of income.

Duration of the loss

All taxpayers

 

                 

 

For further assistance, visit the nearest URA office or call the toll-free lines 0800117000/0800217000 or WhatsApp: 077214000

 

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