Revenue Authority introduced a 10% excise duty on gaming and betting, effective from September 2025, with payments due by the 15th of the following month.
The Zambia Revenue Authority (ZRA) has confirmed the introduction of a 10% excise duty on gaming and betting activities, effective from September 2025.
The announcement was made in a public notice issued on 15 October 2025.
Payment guidelines for gaming and betting excise
The Zambia Revenue Authority (ZRA) would like to inform taxpayers that following the enactment of the 2025 supplementary budget changes introducing excise on gaming and betting, taxpayers (bet-ting companies) are required to begin fulfilling their tax obligations for all September transactions.
Important to note.
- Excise duty at the rate of 10% will be collected on the total amount staked.
- It is the responsibility of the betting company to account for the excise duty.
- Betting companies are required to manually compute the excise duty for remittance to ZRA.
This measure ensures compliance with the new excise regulations and applies to all betting and gaming transactions starting from September 2025.
When paying Excise Duty on betting and gaming, please use your Withholding Tax account and select “Lumpsum Payment” as the payment type.
Excise duty is due by the 15th of the month following the transaction period.
