Tanzania Gaming Tax
Winnings, operator GGR and licence fees
Betting winnings in Mainland Tanzania are taxed at source. From 1 July 2026 the gaming tax is 15% of net winnings for every activity the Gaming Act covers — sports betting, land-based and online casinos, SMS and national lotteries, and virtual games. Net winnings are the total payout minus the stake, so the tax falls on the profit rather than on the money returned to the player. The licensed operator withholds it when it pays the winning, remits it to TRA by the 7th of the following month, and files a return by the 15th. Winnings that have borne this tax are not liable to income tax.
Operators pay a separate tax on gross gaming revenue: 18% for a land-based casino, 25% for an internet casino, sports betting, SMS lottery or forty-machine site, 20% for the national lottery, 10% for virtual games, and a flat TZS 100,000 per machine per month for slots. GBT licence and application fees sit on top. The 5% excise on the value of bets that was proposed in the 2026/27 budget was withdrawn before the Finance Act 2026 was enacted, so it is not part of either calculation. TRA's gaming-tax page still shows the 13% and 12% winnings rates that applied before 1 July 2026; the Act is the current source.
Licence costs are a separate schedule. A gaming licence has a one-off application fee and a recurring licence fee — usually annual, but per location for virtual games in premises, per month for promotional lotteries, or a percentage of the promotional budget for larger promotions. Casinos and forty-machine sites have separate Dar es Salaam and other-region rates, and slot routes carry a per-machine monthly levy on top of the licence. The licence calculator covers the main commercial and employee licences; the guide reproduces the full GBT table.
Which calculator to use
You know your stake and the total payout
Use the Betting Winnings Tax Calculator. Enter what you paid to play and the total amount returned, including the stake. The calculator takes the stake off first, applies 15% to the net winnings, and shows the tax withheld and the net payout — the figure that should reach you if the operator withholds correctly.
You are checking an old ticket or a news report
Use the same calculator with the period in mind. Before 1 July 2026, sports betting was taxed at 12% and land-based casino winnings at 13%; from that date Finance Act 2026 removed the reduced rates and the general 15% applies to every game type. If a page still quotes 12%, it is describing the old rate, not the one an operator should apply now.
You run the operation and need the GGR tax
Use the Gaming Tax Calculator (Operators). Enter the period's total stakes and the winnings paid, and it works out gross gaming revenue, the 18%–25% tax (or the TZS 100,000 per machine per month slot tax), any GBT levy and the return date. The winnings tax is shown separately because it is withheld from players, not paid by the operator.
You are pricing a licence before you apply
Use the Gaming Licence Fee Calculator. Pick the licence type, enter locations, machines or lotteries and the months, and it separates the one-off application fee, the recurring licence fee and any computable GBT levy. The result also shows the renewal cost without the application fee, which is the number to budget for year two.
Common mistakes here
- Applying 15% to the total payout instead of the net winnings. The stake comes off first, so a 10,000 TZS bet returning 100,000 TZS carries 13,500 TZS of tax, not 15,000 TZS.
- Using the old 12% sports-betting or 13% land-casino rate. Finance Act 2026 deleted the reduced rates and the general 15% applies from 1 July 2026.
- Believing the 5% excise on every bet is in force. It was proposed in the 2026/27 budget and withdrawn before the Finance Act was enacted.
- Adding income tax on top of the winnings tax. Winnings that have borne the gaming tax are exempt from income tax under s.34(3) of the Gaming Act.
- Treating the operator's 25% gaming tax as a charge on every shilling wagered. It is charged on gross gaming revenue — stakes minus winnings paid — so the effective cost on stakes is lower.
- Adding the winnings tax to the operator's costs. The operator withholds it from the player and remits it; it is not the operator's own tax.
- Forgetting the GBT levy on top of the GGR tax. The national lottery carries 2% of GGR, virtual games 5%, and slot machines TZS 10,000 per machine per month.
- Adding the one-off application fee to every year's licence budget. The renewal excludes it; the calculator shows both numbers.
Worked examples
A 10,000 TZS sports bet that returns 100,000 TZS
A sports betting punter stakes 10,000 TZS and receives 100,000 TZS in total. Net winnings are 90,000 TZS (100,000 − 10,000), so the 15% gaming tax is 13,500 TZS and the net payout is 86,500 TZS. Winnings that have borne this tax are not liable to income tax.
A 50,000 TZS casino stake that returns 150,000 TZS
A land-based casino punter stakes 50,000 TZS and receives 150,000 TZS in total. Net winnings are 100,000 TZS (150,000 − 50,000), so the 15% gaming tax is 15,000 TZS and the net payout is 135,000 TZS. Winnings that have borne this tax are not liable to income tax.
A sportsbook with 1bn TZS in stakes and 850m TZS paid out
A sportsbook takes 1,000,000,000 TZS in stakes and pays 850,000,000 TZS in winnings, giving GGR of 150,000,000 TZS. At 25% the gaming tax is 37,500,000 TZS. Of the tax, 1,875,000 TZS (5%) is allocated to the Sports Development Fund, not added to the rate. The winnings tax is withheld from players separately.
A 40-machine slot shop for 12 months
The slot shop licence has a 100,000 TZS application fee and a 500,000 TZS annual licence fee. The first-year total is 5,400,000 TZS; renewal is 5,300,000 TZS. The GBT levy is 4,800,000 TZS: TZS 10,000 per machine per month × 40 machines × 12 months.
Calculators
Tanzania Betting Winnings Tax Calculator
Work out the 15% gaming tax withheld from Tanzanian betting winnings from July 2026. Enter your stake and payout to see net winnings and net payout.
Tanzania Gaming Tax Calculator (Operators)
Work out Tanzania's 2026 gaming tax on gross gaming revenue: 18% for land casinos, 25% for sports betting and 10% for virtual games, plus GBT levies.
Tanzania Gaming Licence Fee Calculator
Estimate 2026 Tanzanian gaming licence costs: application and annual GBT fees, regional casino rates, per-machine levies and promotional-budget fees.
Guides
How Betting Winnings Are Taxed in Tanzania
What Tanzania withholds from betting winnings in 2026: the 15% rate, net winnings, the old 12%/13% rates and why the 5% stake tax never happened.
How Gaming Tax Works for Tanzania Operators
How Tanzania taxes gaming operators in 2026: the 25% sports-betting GGR rate, the 18% casino rate, slot machine tax and the returns due each month.
Gaming Licence Fees in Tanzania
What a Tanzanian gaming licence costs in 2026: application and annual fees, regional rates, per-machine levies and the tenure of each licence type.
Frequently asked questions
How much tax is deducted from betting winnings in Tanzania?
15% of net winnings from 1 July 2026. Net winnings are the payout minus the stake; the operator withholds the tax before paying you.
Is Tanzania's betting tax charged on the amount won or the profit?
On the profit: net winnings are the total payout minus the stake. The tax is 15% of that net figure, not 15% of the full payout.
Does Tanzania tax betting winnings at 12% or 15%?
15% from 1 July 2026 for every game type. The 12% sports-betting and 13% land-casino rates applied only up to 30 June 2026; Finance Act 2026 removed them.
Do betting winnings count as income for Tanzanian income tax?
No. Winnings that have borne the gaming tax are not liable to income tax under s.34(3) of the Gaming Act, so the 15% withholding is the final tax on the winning.
Is there a 5% tax on placing a bet in Tanzania?
No. A 5% excise on the value of bets was proposed in the 2026/27 budget but withdrawn before the Finance Act 2026 was enacted; it is not in force.
What is the difference between the winnings tax and the operator's gaming tax?
The winnings tax is withheld from the player at 15% of net winnings. The operator's gaming tax is a separate 18%–25% charge on gross gaming revenue, or TZS 100,000 per machine per month for slots.
Maintained by David M at Delta Tech Solutions · Figures last checked 20 October 2026 · Next check due 20 April 2027