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Tanzania Gaming Tax Calculator (Operators)

Gaming tax is charged on gross gaming revenue — the stakes taken minus the winnings paid — not on an operator's profit. Choose the operation, enter the period's stakes and winnings, and the calculator shows the GGR, the gaming tax, any GBT levy and the return deadline.

Filed under Tanzania Gaming Tax

Key facts

  • Gaming tax is charged on gross gaming revenue (GGR).
  • Casino 18%, sports betting 25%, lottery 20%, virtual games 10%.
  • Slots are charged 100,000 TZS per machine.
  • The proposed 5% stake excise was withdrawn.
Gaming tax
TSh 37,500,000
25% of GGR.
GGRTSh 150,000,000
GBT levyNil
Total tax and levyTSh 37,500,000
Effective rate on GGR25.0%
Effective rate on stakes3.75%
Return and paymentMonthly, by the 7th
Sports Development FundTSh 1,875,000
Winnings taxPass-through
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How gaming tax on GGR is calculated

The Gaming Act taxes each licensed activity on gross gaming revenue: 18% for a land-based casino on a weekly return, 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 slot machines. The GBT fee schedule adds a separate levy on some products — 2% of GGR for the national lottery, 5% for virtual games and TZS 10,000 per machine per month for slots — which the calculator shows separately. For sports betting, 5% of the gaming tax is allocated to the Sports Development Fund; that is an allocation of the 25%, not an extra 5 percentage points. The winnings tax is a different charge: the operator withholds 15% of net winnings from players and remits it, but it is a pass-through rather than the operator's own cost. The 5% excise on the value of bets proposed in the 2026/27 budget was withdrawn before the Finance Act 2026 was enacted, so it is not added here.

GGR = stakes − winnings paid · Gaming tax = GGR × rate (or TZS 100,000 per machine per month for slots)

Gaming tax rates on GGR

Tax on gross gaming revenue and the filing deadline. GBT licence and levy charges are separate.
OperationRateReturn deadline
Land-based casino18%Weekly, by Wednesday
Online / internet casino25%Monthly, by the 7th
Sports betting25%Monthly, by the 7th
SMS lottery25%Monthly, by the 7th
National lottery20%Monthly, by the 7th
Forty machines site25%Monthly, by the 7th
Virtual games10%Monthly, by the 7th
Slot machines / route operations100,000 TZS per machine/monthMonthly, by the 7th

Tanzania Gaming Tax Calculator (Operators) worked examples

  • A sportsbook with 1bn TZS in stakes and 850m TZS paid out

    Daniel, a sportsbook operator in Dar es Salaam

    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 route for one month

    Rehema, a slot-route operator in Mwanza

    A slot route with 40 machines for 1 month: the gaming tax is 4,000,000 TZS at TZS 100,000 per machine per month, and the GBT levy is 400,000 TZS at TZS 10,000 per machine per month. The total is 4,400,000 TZS.

Tanzania Gaming Tax Calculator (Operators): assumptions and limits

What it assumes

  • The tax is on gross gaming revenue, calculated as total stakes minus winnings paid to players.
  • The rates are the current Gaming Act rates; a land-based casino returns weekly and the other operations monthly.
  • The GBT levy is shown separately where the published schedule adds one; it is not the TRA gaming tax.
  • Amounts are in Tanzanian shillings and the calculation excludes VAT, corporate income tax and licence fees.

Where the result does not apply

  • Does not include the winnings tax withheld from players, which is a pass-through and not an operator cost.
  • Does not include GBT licence or application fees; use the gaming licence fee calculator for those.
  • Does not cover bingo, pool betting or other section 54 products outside the listed operations.
  • Does not compute VAT, corporate income tax, service levy, SDL or WCF.

Gaming tax FAQs

Is Tanzania's gaming tax charged on stakes or on GGR?

On gross gaming revenue: total stakes minus winnings paid. The 25% sports-betting rate applies to that net figure, not to every shilling wagered.

What is the sports betting gaming tax rate in Tanzania?

25% of monthly gross gaming revenue. Five percent of that tax is allocated to the Sports Development Fund, which reduces what goes to the Consolidated Fund but does not change the operator's 25% liability.

Does the Sports Development Fund allocation add 5% to the rate?

No. It is 5% of the 25% already collected, not an extra 5 percentage points on GGR. The operator pays 25% either way.

When is the gaming tax return due?

A land-based casino returns and pays weekly, not later than Wednesday. The other operations return and pay by the 7th of the following month.

Is the winnings tax an operator cost?

No. The operator withholds 15% of net winnings from the player and remits it to TRA; it is the player's tax, not the operator's expense.

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.

Sources: Gaming Act Cap. 41 R.E. 2023, ss.33 and the Second Schedule — Gaming Board of Tanzania · TRA — Gaming tax · GBT — Fees

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

Read the guide:

How Gaming Tax Works for Tanzania Operators →

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