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Filed under Tanzania Gaming Tax

Key facts

  • 15% of net winnings from 1 July 2026.
  • The operator withholds the tax before paying you.
  • The stake comes off the payout first; tax is on net winnings.
  • Older 12% and 13% figures are no longer the rate.
Gaming tax withheld
TSh 13,500
15% of TSh 90,000 net winnings.
Net winningsTSh 90,000
Net payout to youTSh 86,500
Rate applied15%
Effective tax on the payout13.5%
Income taxNil

How Tanzania Betting Winnings Tax is calculated

The tax is charged on net winnings, not on the full payout. Net winnings are the total amount returned to you after a win minus the stake you paid: a 10,000 TZS bet that returns 100,000 TZS has 90,000 TZS of net winnings, so the 15% tax is 13,500 TZS and the net payout is 86,500 TZS. The operator is the withholding agent — it deducts the tax 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, so there is no second PAYE-style charge on top. The 15% rate is the general rate in s.34(1) of the Gaming Act. The reduced rates that applied before 1 July 2026 — 13% for land-based casinos and 12% for sports betting — were removed when the Finance Act 2026 deleted s.34(2). TRA's gaming-tax page still shows the old 13%/12% split, and several websites still publish 12%; for payments from 1 July 2026 the Act gives 15% for every game type. The 5% excise on the value of bets proposed in the 2026/27 budget was withdrawn before the Finance Act was enacted, so it is not part of this calculation.

Gaming tax = 15% × (total payout − stake)

Betting winnings tax: the rate from 1 July 2026

15% of net winnings applies to every gaming activity from 1 July 2026. Older sources still quote the previous split.
ActivityRate from 1 July 2026Older rate quoted
Sports betting15%12%
Land-based casino15%13%
Online / internet casino15%15%
SMS lottery15%15%
National lottery15%15%
Virtual games15%15%

Tanzania Betting Winnings Tax worked examples

  • A 10,000 TZS sports bet that returns 100,000 TZS

    Neema, a sports bettor in Dar es Salaam

    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

    Baraka, a casino player in Arusha

    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.

Tanzania Betting Winnings Tax: assumptions and limits

What it assumes

  • The tax is 15% of net winnings, calculated as the total payout minus the stake, from 1 July 2026.
  • The operator is a licensed Tanzanian gaming operator and withholds the tax when it pays the winning.
  • Amounts are in Tanzanian shillings; the calculator does not convert from another currency.
  • The calculator applies the current 15% rate, not the 13% or 12% rates that applied before 1 July 2026.

Where the result does not apply

  • Does not add income tax: winnings that have borne the gaming tax are exempt from income tax under s.34(3) of the Gaming Act.
  • Does not include the 5% excise on stakes proposed in 2026: that measure was withdrawn and is not in force.
  • Does not cover Zanzibar, which has a separate gaming regime from the Mainland Act applied here.
  • Does not account for an operator that withholds incorrectly or for any other deduction the operator applies.

Tanzania Betting Winnings Tax FAQs

What is the betting winnings tax rate in Tanzania?

15% of net winnings from 1 July 2026, for sports betting, land-based and online casinos, SMS and national lotteries, and virtual games. Finance Act 2026 removed the lower 13% and 12% rates that applied to land casinos and sports betting.

Is the tax on my total payout or only my profit?

On net winnings — the total payout minus the stake. A 10,000 TZS bet returning 100,000 TZS has 90,000 TZS of net winnings, so the tax is 13,500 TZS, not 15,000 TZS on the full payout.

Why do some websites still say 12% or 13%?

Those were the reduced rates for sports betting (12%) and land-based casinos (13%) up to 30 June 2026. Finance Act 2026 deleted s.34(2) of the Gaming Act, so the 15% general rate applies from 1 July 2026. TRA's own gaming-tax page has not yet been updated.

Do I also pay income tax on the winnings?

No. Winnings that have borne the gaming tax are not liable to income tax under s.34(3) of the Gaming Act. The 15% withholding is the final tax on the winning.

Who withholds the tax, and when is it paid?

The licensed operator is the withholding agent. It deducts the tax when it pays the winning, remits it to TRA by the 7th of the following month, and files a return by the 15th.

Was there a 5% tax on every bet?

A 5% excise on the value of bets was proposed in the 2026/27 budget, but it was withdrawn before the Finance Act 2026 was enacted. No stake excise is part of this calculation.

What if my payout is less than my stake?

There is no net winning, so no gaming tax is due. The calculator shows zero tax, and a loss is not taxed.

Results are estimates provided for information only and do not constitute financial, legal or tax advice. Consult a qualified professional before making financial decisions.

Delta Tech Solutions prepared this page. No external tax, accounting or legal professional reviewed it — the figures were checked against the sources listed above, and you should confirm anything you rely on with the authority that sets it.

Maintained by David M at Delta Tech Solutions · Figures last checked 20 October 2026 · Next check due 20 April 2027

Content updated 21 October 2026

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