Zambia Betting Tax 2026: 5% Betting Levy Explained
Last updated: 30 July 2026
Zambia changed the tax framework for betting from 1 January 2026. The Betting Levy Act No. 27 of 2025 introduced a 5% Betting Levy.
The Act says the levy is:
- charged and paid by a betting company; and
- calculated on all deposits and withdrawals made by clients.
Our previous page described a “25% withholding tax on gambling winnings.” That statement conflated an older operator tax with a player-level tax and was incorrect. It has been removed site-wide.
This guide is part of the Zambia betting laws and licensing hub. It should be read alongside the operator’s current terms and the transaction values shown in the live payment-method check.
What changed in 2026?
The Parliamentary Budget Office’s brief supporting the 2026 Budget explains the transition:
| Before 1 January 2026 | From 1 January 2026 |
|---|---|
| Online betting presumptive tax of 25% of gross takings | Betting Levy of 5% |
| Described as an operator tax | Charged and paid by a betting company |
| Older basis | Calculated on client deposits and withdrawals |
The “25%” figure therefore should not be presented as a blanket deduction from every player’s payout.
What the Act says
In plain language, the 2025 Act:
- applies to a company offering betting services;
- sets the levy rate at 5%;
- uses client deposits and withdrawals as the calculation base;
- requires monthly returns and payment to the prescribed authority; and
- provides penalties for non-compliance by the betting company.
The law places the statutory payment obligation on the betting company. It does not say on this page that an individual bettor must file a 5% return for each win.
What a bettor should check
Because cashier implementation can differ, check the operator’s current terms before moving money:
- whether the displayed deposit amount includes any operator charge;
- whether the withdrawal screen shows a deduction;
- which licensed company processes the transaction;
- whether the transaction receipt separately identifies a levy or fee.
Keep deposit and withdrawal records. If an operator describes a charge as a government tax, ask for the legal basis and calculation.
Worked example
The statute’s calculation base is the betting company’s aggregate client deposits and withdrawals, so it is misleading to calculate the law as “5% of your profit” from a single bet.
For a bettor, the practical question is simpler: if you request ZMW 100, what amount does the cashier say will leave your wallet or arrive after withdrawal? Confirm that figure before approving the transaction.
Is this the same as personal income tax?
No. This page explains the Betting Levy Act, which addresses betting companies. A person’s wider tax position can depend on residence, source and individual circumstances. For personal tax advice, use current Zambia Revenue Authority guidance or a qualified Zambian tax professional.
Related: Zambia’s betting law overview, who regulates betting and gaming and the licence-first operator comparison.
Informational only; not tax advice.
Editorial review
- Prepared and fact-checked by
- ZambiaBetting Editorial Team
- Last reviewed
- 30 July 2026
- Review standard
- Primary sources, current terms and clearly labelled limitations
- Next scheduled review
- By 28 October 2026, or sooner after a licence, law or payment change
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