Gambia’s gambling operators are now set to face their first test under the country’s new tax structure. The 50% levy on player winnings, introduced at the start of 2026, comes with a compliance deadline of February 15 and applies to payouts from sports betting, casinos, lotteries, slot machines, and other licensed gaming activities.
Although the tax is charged on winnings, operators are responsible for withholding the amount and submitting it to the Gambia Revenue Authority. The GRA has already outlined how the Pool and Betting Tax should be filed, noting that returns are due each month within 15 days of the close of the period.
Finance Minister Seedy Keita first announced the measure last year as part of the 2026 National Budget. “The tax rate on the winnings from betting, gaming, lottery and gambling will be increased from 40 per cent to 50 per cent of the winnings,” he said in the official speech.
The highest gambling winnings tax rate in Africa
The Gambia now holds the top spot on the continent for taxing gambling winnings, following the introduction of a 50 percent levy.
The measure also comes with plans for a new digital platform designed to strengthen oversight and improve how revenue is tracked across the gaming industry. The government has stated that its aim is to make tax collection more transparent and accountable while addressing wider concerns about gambling’s social impact.
Licensed operators already have monthly filing cycles in place and must now keep their accounting and reporting systems in line with the new requirements. The responsibility to comply rests fully on operators, who must adapt quickly to avoid heavy penalties.
While critics have warned that the increased rate might affect player behavior and even push some towards unregulated markets, supporters claim that the updated framework offers clarity, brings order to the sector that has often been difficult to control, and will likely lead to growth in the coming years.
Source: Focus Gaming News



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