Is online betting legal in Zambia?

Yes. Bookmaking requires a licence from the Betting Control and Licensing Board under the Betting Control Act, and the Betting Levy Act 2025 applies to licensed betting companies that run customer gaming accounts; the ZRA names online betting companies among them.

Who regulates gambling in Zambia?

The Betting Control and Licensing Board licenses bookmakers; the Ministry of Tourism licenses casinos under the Casino Act; lotteries are authorised under the Lotteries Act and pools licensed by the Minister under the Pools Act; the Zambia Revenue Authority collects the betting levy and gaming taxes; the Financial Intelligence Centre receives AML reports.

How does the Zambian betting levy work?

Since 1 January 2026, 5% is charged on every deposit into and every withdrawal from a customer gaming account. The ZRA says the player bears it and the betting company collects it, files a return and pays it within ten days after each month. Brick and mortar betting companies are exempt.

How are land-based casinos and betting shops taxed?

Through monthly presumptive tax: K5,000 per casino table, K500 per gaming machine, 15% of gross takings for betting and 15% of net proceeds for lotteries.

Does the 10% excise duty on betting still apply?

The duty added by Act No. 11 of 2025 has not been repealed in any Act read for this record, although the Minister of Finance told Parliament on 3 December 2025 that the betting levy replaces it for online betting. Operators should confirm the position with the ZRA.

What is the minimum gambling age in Zambia?

18. The Betting Control Act bans bets with, and entry to betting premises by, anyone under eighteen, and the Casino Act bans gaming by anyone under eighteen.

Sovereign state

Africa

ISO ZM

Zambia: gambling regulation and licensing

Online sports bettingRegulated
Online casinoRegulated
iLotteryRegulated
Land-based (reference)Regulated

Regulator: Betting Control and Licensing Board
Headline tax: Not yet verified
Licence required: Yes
Last verified: 23 Sept 2026

Summary

Zambia regulates gambling through licensing statutes from the 1950s and 1990s and a tax code that changed twice in 2025. Bookmakers are licensed one year at a time by the Betting Control and Licensing Board under the Betting Control Act of 1958, at 500,000 fee units on first issue and 250,000 on renewal. Casinos are licensed by the Minister under the Casino Act of 1992 for up to five years and must run a hotel on the premises; lotteries need authorisation under the Lotteries Act, and pools promoters a ministerial licence under the Pools Act. The minimum age is 18. Since 1 January 2026 the Betting Levy Act 2025 has charged 5% on every deposit into and every withdrawal from a customer's gaming account with an online betting company, and the Zambia Revenue Authority says the player bears it and the operator collects it. The levy replaced the online presumptive tax categories, which in 2025 charged online betting 25% of gross takings. Land-based operators are exempt and stay on presumptive tax: K5,000 per casino table and K500 per gaming machine a month, and 15% for betting shops and lotteries. A 10% excise duty on betting services imposed in August 2025 remains in the Acts read, although the Minister of Finance told Parliament the levy replaces it for online betting. Winnings carry a 15% withholding tax. In November 2024 the Minister of Tourism reported 85 registered casinos, 45 of them online, and announced a review of the fragmented framework; no bill has followed.

Common pitfalls

Reading the Bill instead of the Act: N.A.B. 31 of 2025 charged the levy on gross amounts received or paid out, but the enacted Act No. 27 of 2025 charges 5% on deposits and on withdrawals. Treating the levy as a tax on operator revenue: the ZRA says the player bears it and the operator collects it. Applying the 2025 online presumptive rates (25% betting, 20% and 35% casino, 35% lottery) in 2026: they were removed from the Ninth Schedule. Quoting the ZRA 2023 guide's 20% winnings withholding rate: it has been 15% since 2025.

Key facts

Regulator: Betting Control and Licensing Board
Regulator type: Gaming board
Headline tax: Not yet verified
Licence required: Yes
Minimum age: 18+
Tax base: Online: from 1 January 2026 a betting levy of 5% on every deposit into and every withdrawal from a customer gaming account held with a betting company (Betting Levy Act s. 5). The ZRA states the levy is borne by the player and collected and paid by the company, for example K5 on a K100 deposit and K10 on a K200 withdrawal; returns and payment are due within ten days after each month. Land-based (exempt from the levy): monthly presumptive tax of K5,000 per casino table, K500 per gaming machine, 15% of gross takings for betting and 15% of net proceeds for lotteries (Income Tax Act Ninth Schedule Part III, Act No. 17 of 2025), where gross takings are stakes less winnings payable and redemptions. Excise: 10% on the amount wagered or staked for betting services (Act No. 11 of 2025); see the scheduled change on its intended removal for online betting.

Legal framework

Primary statutes

Betting Control Act, Chapter 166
Year
1958
In force
Yes
Summary
Establishes the Betting Control and Licensing Board and bans bookmaking (defined to include football pools) except under a Board licence for named premises or an authorised race meeting. The Board grants or refuses applications in its absolute discretion after a fit and proper and premises test, requires a fidelity bond or other security, and may suspend or cancel licences. Bets with and entry by persons under eighteen (s. 22), games of chance (s. 17), liquor (s. 16) and touting outside licensed premises (s. 15) are banned, as is betting on elections (s. 25). Licensed bookmakers are outside the Penal Code provisions on common betting houses (s. 27).
Casino Act, Chapter 157
Year
1992
In force
Yes
Summary
Act 13 of 1992, in force from 1 April 1992. No casino and no gaming machine without a casino licence from the Minister, valid for up to five years, for premises adapted as a casino with surveillance cameras and a hotel on site; temporary licences of up to thirty days exclude gaming machines. Provides for casino inspectors, audited accounts at least annually, a ban on gaming by persons under eighteen (s. 10), and fees in fee units plus 20% of quarterly gross revenue (s. 15).
Lotteries Act, Chapter 163
Year
1957
In force
Yes
Summary
Any lottery not authorised under the Act is unauthorised. The Lotteries Control Board, or for small lotteries the police divisional commander, may authorise lotteries raising funds for social service, public welfare or recreational purposes if at least a quarter of gross proceeds goes to that object; the Minister may authorise any other lottery (s. 5(2)). Advertising an unauthorised lottery is an offence (s. 3(3)).
State Lotteries Act, Chapter 328
Year
1970
In force
Yes
Summary
Creates the State Lotteries Board, empowered to promote and conduct State Lotteries and pools, including fixed-odds betting pools, subject to ministerial direction; the Lotteries Act and Pools Act do not apply to the Board.
Pools Act, Chapter 165
Year
1960
In force
Yes
Summary
Pool betting business requires a licence from the Minister as a pools promoter or as the local agent of a foreign promoter, on conditions that may include fees. Unlicensed pool betting carries a fine of up to 15,000 penalty units or two years in prison, and advertising an unauthorised pool is an offence.
Betting Levy Act, 2025 (Act No. 27 of 2025)
Year
2025
In force
Yes
Summary
In operation from 1 January 2026 and administered by the ZRA. A betting company must charge a 5% levy on all deposits made to and all withdrawals from a customer gaming account and file a return and remit the levy within ten days after each month. Brick and mortar betting companies are exempt and the Minister may exempt others. Companies must keep electronic records of every deposit and withdrawal, with the levy deducted, on systems capable of integration with the ZRA's, for six years. Late returns or payment cost 300,000 penalty units a month.

Secondary instruments

Betting Control (Amendment) Act, 2021 (Act No. 50 of 2021)
Year
2021
In force
Yes
Summary
From 1 January 2022, bookmaker licences last one year and cost 500,000 fee units on first issue and 250,000 on each renewal (250,000 and 125,000 for a small business enterprise); the old 30 June expiry rule in section 12 is repealed.
Customs and Excise (Amendment) Act, 2025 (Act No. 11 of 2025)
Year
2025
In force
Yes
Summary
Makes betting services an excisable service at 10% (Eighth Schedule, heading 2), valued at the amount wagered or staked, including free bets, exclusive of the duty. Betting is defined to include online casino live and machine games, land-based casino games, online and land-based lottery, online and land-based betting and gaming machines. Providers must record bets and payouts and file monthly returns.
Income Tax (Amendment) Act, 2024 (Act No. 22 of 2024)
Year
2024
In force
Yes
Summary
Set the 2025 presumptive tax on betting and gaming, including online betting at 25% of gross takings, online casino live games at 20%, online casino machine games at 35% and online lottery at 35% of net proceeds, and set the withholding tax on winnings from gaming, lotteries and betting at 15% from 1 January 2025.
Income Tax (Amendment) (No. 2) Act, 2025 (Act No. 17 of 2025)
Year
2025
In force
Yes
Summary
From 1 January 2026 the Ninth Schedule tax on betting and gaming covers only land-based activity: K5,000 per casino table and K500 per gaming machine a month, and 15% of gross takings for betting and 15% of net proceeds for lotteries. The online categories were removed.
Financial Intelligence Centre Act, 2010, as amended by Act No. 16 of 2020
Year
2010
In force
Yes
Summary
Casino, gaming or gambling operators are designated non-financial businesses and so reporting entities, with duties of customer identification, record keeping and reporting of suspicious and currency transactions.

Key amendments

1 Jan 2022Betting Control (Amendment) Act No. 50 of 2021: annual bookmaker licences at 500,000 fee units on issue and 250,000 on renewal.
1 Jan 2025Income Tax (Amendment) Act No. 22 of 2024: presumptive rates for online and land-based gaming for 2025 and a 15% withholding tax on winnings.
19 Aug 2025Customs and Excise (Amendment) Act No. 11 of 2025 published: 10% excise duty on betting services, charged on the amount staked.
1 Jan 2026Betting Levy Act No. 27 of 2025 in operation: 5% on deposits and withdrawals for betting companies other than brick and mortar ones. The same day Act No. 17 of 2025 removes the online categories from the presumptive tax schedule.

Pending legislation

Review of the gambling regulatory framework (Ministry of Tourism)
Stage
Announced to the National Assembly on 27 November 2024, when the House adopted a motion urging the Government to enhance the regulation of online gambling; no gambling bill appears on the National Assembly bills list for 2026.
What it changes
The Minister of Tourism described a harmonised policy and regulatory framework to replace six fragmented statutes held by three ministries, with an institutional framework for online gambling and responsible gambling.

Licensing

Licence required: Yes
Application window: Not yet verified
Local establishment required: Yes
Local server required: Not yet verified
Bank guarantee or bond: A fidelity bond or other security approved by the Board is a condition of every bookmaker licence, sized to the known business and realisable to pay betting debts (Betting Control Act s. 8); the consolidated text states a floor of four thousand kwacha.
Barriers to entry: Bookmaker applications go to the Board at least forty days before trading, are advertised in the Gazette and a local newspaper at the applicant's expense, and are open to objections for twenty-one days; the Board decides in its absolute discretion and need give no reasons (Betting Control Act s. 7 and Regulations 4 to 7). Licences attach to named premises, which must be kept a proper distance from liquor premises. Casinos need a hotel on the licensed premises. Online operators must run customer gaming accounts with electronic records that integrate with ZRA systems (Betting Levy Act s. 7).

Licence types

Bookmaker's licence (Betting Control Act)
Scope
Betting with the public by way of business, including football pools operated by a bookmaker, at the premises named in the licence or at an authorised race meeting; each partner in a partnership must be licensed.
Term
1 year
Fee basis
500,000 fee units on first issue and 250,000 fee units on each renewal; 250,000 and 125,000 for a small business enterprise (Act No. 50 of 2021)
Renewal terms
Annual renewal at 250,000 fee units (125,000 for a small business enterprise)
Casino licence (Casino Act)
Scope
Casino games, tables and gaming machines as specified in the licence, a hotel, liquor sales and other listed trades at the licensed premises; transferable only with ministerial consent.
Term
Up to 5 years
Fee basis
Annual 1,000 fee units plus 300 to 500 fee units per table or wheel; quarterly 250 fee units per card table and 200 per gaming machine; quarterly 20% of gross revenue (s. 15)
Temporary casino licence (Casino Act)
Scope
Games specified in the licence, excluding gaming machines, with liquor sales during play
Term
Up to 30 days
Fee basis
500 fee units per licence (s. 15(1)(d))
Lottery authorisation (Lotteries Act)
Scope
Lotteries for social service, public welfare, relief of distress, patriotic, recreational or sporting purposes with at least a quarter of gross proceeds devoted to that object; the Minister may authorise any other lottery on conditions.
Fee basis
Prescribed fees (s. 9)
Pools promoter or pools agent licence (Pools Act)
Scope
Promoting a pool in Zambia, or acting as the local agent of a pool promoted abroad, including fixed-odds betting pools
Term
As specified in the licence
Fee basis
Conditions set by the Minister may require payment of fees and other moneys (s. 3(2))

Taxation

Headline GGR tax: Not yet verified
Effective date: 1 Jan 2026
Turnover tax: 5%
Player winnings tax: Withholding tax on winnings from gaming, lotteries and betting at 15% from 1 January 2025 (Income Tax Act Charging Schedule para. 7(viii) as substituted by Act No. 22 of 2024). The Minister of Finance said on 3 December 2025 that the levy replaces the withholding tax on online betting; no amendment to that paragraph appears in Act No. 17 of 2025.
Withholding mechanism: Deducted from the payment of winnings by the payer
Tax base: Online: from 1 January 2026 a betting levy of 5% on every deposit into and every withdrawal from a customer gaming account held with a betting company (Betting Levy Act s. 5). The ZRA states the levy is borne by the player and collected and paid by the company, for example K5 on a K100 deposit and K10 on a K200 withdrawal; returns and payment are due within ten days after each month. Land-based (exempt from the levy): monthly presumptive tax of K5,000 per casino table, K500 per gaming machine, 15% of gross takings for betting and 15% of net proceeds for lotteries (Income Tax Act Ninth Schedule Part III, Act No. 17 of 2025), where gross takings are stakes less winnings payable and redemptions. Excise: 10% on the amount wagered or staked for betting services (Act No. 11 of 2025); see the scheduled change on its intended removal for online betting.

Scheduled changes

0% from No repealing Act or instrument found as at 23 September 2026
Proposed
Removal of the 10% excise duty on betting services for online betting, which the Minister of Finance told the National Assembly on 3 December 2025 would be abolished with the betting levy; the Planning and Budgeting Committee had recommended removal.

Compliance

Minimum age: 18+
National self-exclusion: Not yet verified
AML regime: Casino, gaming or gambling operators are designated non-financial businesses and reporting entities under the Financial Intelligence Centre Act 2010 as amended in 2020. They must identify and verify customers (s. 16), keep customer and transaction records for at least ten years (s. 22), report suspicious transactions within three working days of forming the suspicion (s. 29) and report currency transactions at or above the prescribed amount within three working days (s. 30). Payments in respect of a lottery, bet or other game of chance are transactions under the Act.
AML supervisor: Financial Intelligence Centre (receives and analyses reports); supervisory authorities under the Act include the licensing committee under the Tourism and Hospitality Act 2015
Central monitoring system: Betting companies' electronic records of deposits, withdrawals and levy must sit on systems capable of integration with the ZRA's systems for automated reporting and verification (Betting Levy Act s. 7(3)).
Data localisation: Presumptive tax records must be kept in English, within Zambia, for six years (ZRA guide). Betting levy records must be kept for six years in electronic form (Betting Levy Act s. 7).
KYC requirements: No bets with, and no admission to licensed betting premises for, persons under eighteen (Betting Control Act s. 22); no gaming by, admission of or employment of persons under eighteen in casinos, with a defence only for all reasonable steps (Casino Act s. 10). As reporting entities, casino, gaming and gambling operators must identify their customers and verify their identity (Financial Intelligence Centre Act s. 16).
Stake limits: Not yet verified
Reporting obligations: Bookmakers submit audited accounts to the Board at least once every twelve months (Betting Control Act s. 23); casino licensees submit audited statements of daily gross winnings at least annually (Casino Act s. 11); betting companies file monthly levy returns within ten days after each month (Betting Levy Act s. 5(3)); land-based operators file presumptive tax returns by the 14th of the following month (ZRA guide).
Game content restrictions: No games of chance on licensed betting premises (Betting Control Act s. 17); no betting on elections to the National Assembly or any public authority (s. 25); no liquor on betting premises (s. 16); casino games and machines limited to those and the numbers specified in the licence (Casino Act s. 3).

Advertising

Advertising permitted: Not yet verified
Penalties for breach: Up to 1,500 penalty units for advertising an unauthorised lottery or pool; up to 50 penalty units for touting.

Restrictions

No printing or publishing of any advertisement or notice of an unauthorised lottery, whether promoted in Zambia or abroad, except in a foreign newspaper normally circulating in Zambia for a lottery run abroad (Lotteries Act s. 3(3))
No printing or publishing of any advertisement or notice of an unauthorised pool, or sending coupons for one, with the same foreign newspaper exception (Pools Act s. 4(3) and (4))
No touting or personal soliciting of custom for a bookmaker outside licensed betting premises or an authorised race meeting (Betting Control Act s. 15)

Payments

Credit card ban: Not yet verified
Crypto stance: Not yet verified
Payment blocking regime: No statutory blocking of payments to unlicensed operators was found in the Acts read. The Commissioner-General may appoint a person as an agent to withhold the betting levy before facilitating any payment to or from a betting company (Betting Levy Act s. 5(4)), and deposits and withdrawals are levied whether made in cash, electronically or by any other method (s. 2).

Enforcement

ISP blocking: Not yet verified
DNS blocking: Not yet verified
Payment blocking: Not yet verified
App store takedowns: Not yet verified
Administrative penalties: The Board may suspend or cancel a bookmaker licence for good cause, giving a chance to show cause before a cancellation or a suspension of more than seven days (Betting Control Act s. 11); the Minister may revoke a casino licence (Casino Act s. 6). Betting levy: 300,000 penalty units for each month a return or payment is late, which the Commissioner-General may waive in whole or part (Betting Levy Act s. 5(5) and (6)), and 300,000 penalty units for failing to keep records (s. 7(5)).
Criminal penalties: Unlicensed bookmaking: fine of up to 100 penalty units on first conviction and 5,000 on any later one (Betting Control Act s. 5(3)). Operating a casino or keeping a gaming machine without a licence: up to 250 penalty units or two years in prison, or both, with forfeiture of tables and machines (Casino Act s. 3(7) and (8)). Keeping a place for an unauthorised lottery: up to 2,500 penalty units or two years (Lotteries Act s. 3(2)). Unlicensed pool betting business: up to 15,000 penalty units or two years (Pools Act s. 5(2)).
Operator liability: Where a casino employee or agent commits an accounting or obstruction offence, the licensee and, for a company, every director and principal officer is deemed to have abetted it unless they show it was committed without their knowledge (Casino Act s. 16(3)).

Timeline

1 Nov 1957
Lotteries Act commences, creating the Lotteries Control Board.
17 Jan 1958
Betting Control Act commences, creating the Betting Control and Licensing Board and bookmaker licensing.
1 Mar 1960
Pools Act commences: pool betting only by licensed promoters and agents.
1 Jan 1973
State Lotteries Act commences, creating the State Lotteries Board.
1 Apr 1992
Casino Act commences, replacing the earlier Casino Act and the Gaming Machines (Prohibition) Act with ministerial casino licensing.
15 Dec 2020
Financial Intelligence Centre (Amendment) Act 2020 published, listing casino, gaming and gambling operators as designated non-financial businesses.
1 Jan 2022
Betting Control (Amendment) Act No. 50 of 2021 in force: one-year bookmaker licences and new fees.
27 Nov 2024
National Assembly adopts a motion urging the Government to enhance the regulation of online gambling; the Minister of Tourism reports 85 registered casinos (40 land-based, 45 online) at the end of September 2024 and a review of the framework.
1 Jan 2025
Income Tax (Amendment) Act No. 22 of 2024 in force: 2025 presumptive rates for online and land-based gaming and a 15% withholding tax on winnings.
19 Aug 2025
Customs and Excise (Amendment) Act No. 11 of 2025 published, imposing a 10% excise duty on betting services.
29 Oct 2025
Betting Levy Bill (N.A.B. 31 of 2025) published as one of the money bills for the 2026 Budget.
10 Dec 2025
Bill amended in committee to charge the levy on deposits into and withdrawals from customer gaming accounts.
23 Dec 2025
Betting Levy Act No. 27 of 2025 receives assent.
1 Jan 2026
Betting levy in operation; online categories removed from the presumptive tax schedule.
25 Jun 2026
ZRA publishes a public leaflet stating that the levy is borne by the player.

Outlook

Three things to watch. Whether the 10% excise duty on betting services is formally removed for online betting, as the Planning and Budgeting Committee recommended and the Minister of Finance indicated on 3 December 2025. Whether the Ministry of Tourism review of the six gambling statutes, announced in November 2024, produces a bill. And how the ZRA runs the new levy: system integration for automated reporting under section 7 of the Betting Levy Act, and any administrative rules or ministerial exemptions under sections 6 and 9.

Frequently asked questions

Is online betting legal in Zambia?: Yes. Bookmaking requires a licence from the Betting Control and Licensing Board under the Betting Control Act, and the Betting Levy Act 2025 applies to licensed betting companies that run customer gaming accounts; the ZRA names online betting companies among them.
Who regulates gambling in Zambia?: The Betting Control and Licensing Board licenses bookmakers; the Ministry of Tourism licenses casinos under the Casino Act; lotteries are authorised under the Lotteries Act and pools licensed by the Minister under the Pools Act; the Zambia Revenue Authority collects the betting levy and gaming taxes; the Financial Intelligence Centre receives AML reports.
How does the Zambian betting levy work?: Since 1 January 2026, 5% is charged on every deposit into and every withdrawal from a customer gaming account. The ZRA says the player bears it and the betting company collects it, files a return and pays it within ten days after each month. Brick and mortar betting companies are exempt.
How are land-based casinos and betting shops taxed?: Through monthly presumptive tax: K5,000 per casino table, K500 per gaming machine, 15% of gross takings for betting and 15% of net proceeds for lotteries.
Does the 10% excise duty on betting still apply?: The duty added by Act No. 11 of 2025 has not been repealed in any Act read for this record, although the Minister of Finance told Parliament on 3 December 2025 that the betting levy replaces it for online betting. Operators should confirm the position with the ZRA.
What is the minimum gambling age in Zambia?: 18. The Betting Control Act bans bets with, and entry to betting premises by, anyone under eighteen, and the Casino Act bans gaming by anyone under eighteen.

Sources

Betting Control Act, Chapter 166 of the Laws of Zambia (Act 27 of 1957 as amended to Act 13 of 1994), with the Betting Control Regulations
National Assembly of Zambia (Laws of Zambia, Ministry of Legal Affairs copyright)
The consolidated text runs to Act 13 of 1994. ZambiaLII lists a Betting Control (Amendment) Act No. 12 of 1996 that could not be opened in this run (Cloudflare challenge), so any change it made is not reflected.
Tier 1Accessed 23 Sept 2026
Betting Control (Amendment) Act No. 50 of 2021 (assented 29 December 2021; in operation 1 January 2022)
National Assembly of Zambia
Tier 1Accessed 23 Sept 2026Published 30 Dec 2021
Casino Act, Chapter 157 of the Laws of Zambia (Act 13 of 1992 as amended by Acts 6 and 13 of 1994)
National Assembly of Zambia (Laws of Zambia, Ministry of Legal Affairs copyright)
Section 15(1)(c) sets a quarterly licence fee of 20% of gross revenue. The Income Tax Act (Ninth Schedule, Part III) taxes land-based casino games at K5,000 per table per month. Whether the 20% licence fee is still collected alongside the tax could not be confirmed.
Tier 1Accessed 23 Sept 2026
Lotteries Act, Chapter 163 of the Laws of Zambia (Act 8 of 1957 as amended to Act 13 of 1994)
National Assembly of Zambia (Laws of Zambia, Ministry of Legal Affairs copyright)
Tier 1Accessed 23 Sept 2026
State Lotteries Act, Chapter 328 of the Laws of Zambia (Act 7 of 1970 as amended to Act 11 of 1994)
National Assembly of Zambia (Laws of Zambia, Ministry of Legal Affairs copyright)
Tier 1Accessed 23 Sept 2026
Pools Act, Chapter 165 of the Laws of Zambia (Act 33 of 1959 as amended to Act 13 of 1994)
National Assembly of Zambia (Laws of Zambia, Ministry of Legal Affairs copyright)
Tier 1Accessed 23 Sept 2026
Betting Levy Act No. 27 of 2025 (assented 23 December 2025; in operation 1 January 2026)
National Assembly of Zambia
Tier 1Accessed 23 Sept 2026Published 30 Dec 2025
The Betting Levy Bill, 2025 (N.A.B. 31 of 2025, 29 October 2025), as presented
National Assembly of Zambia
The Bill charged the levy on the gross amounts received or paid out by a betting company. It was amended in committee on 10 December 2025, and the enacted Act No. 27 of 2025 charges it on deposits into and withdrawals from customer gaming accounts. The Act is recorded.
Tier 1Accessed 23 Sept 2026Published 29 Oct 2025
Customs and Excise (Amendment) Act No. 11 of 2025 (assented 8 August 2025), inserting betting services into the Eighth Schedule at 10%
National Assembly of Zambia
The Minister of Finance told the National Assembly on 3 December 2025 that the betting levy replaces the 10% excise duty, presumptive taxes and withholding tax on online betting. No repeal of heading 2 of the Eighth Schedule appears in the Customs and Excise (Amendment) (No. 2) Act No. 18 of 2025 or in the 2026 Acts listed by the National Assembly.
Tier 1Accessed 23 Sept 2026Published 19 Aug 2025
Customs and Excise (Amendment) (No. 2) Act No. 18 of 2025 (assented 23 December 2025; in operation 1 January 2026)
National Assembly of Zambia
Tier 1Accessed 23 Sept 2026Published 30 Dec 2025
Income Tax (Amendment) Act No. 22 of 2024 (assented 20 December 2024; in operation 1 January 2025), Ninth Schedule Part III and Charging Schedule paragraph 7(viii)
National Assembly of Zambia
Tier 1Accessed 23 Sept 2026Published 26 Dec 2024
Income Tax (Amendment) (No. 2) Act No. 17 of 2025 (assented 23 December 2025; in operation 1 January 2026), section 16 replacing Ninth Schedule Part III
National Assembly of Zambia
Tier 1Accessed 23 Sept 2026Published 30 Dec 2025
Betting Levy: what the public needs to know (leaflet)
Zambia Revenue Authority
Tier 1Accessed 23 Sept 2026Published 25 Jun 2026
Presumptive Tax on Gaming and Betting (guide, August 2023 edition)
Zambia Revenue Authority
The guide gives the winnings withholding rate as 20% with 15% for 2023 and 2024. Act No. 22 of 2024 set it at 15% from 2025. Its online rates were removed from 1 January 2026 by Act No. 17 of 2025. The later Acts are recorded.
Tier 1Accessed 23 Sept 2026Published 3 Aug 2023
Parliamentary Budget Office, Brief on the Money Bills Supporting the Implementation of the 2026 Budget (November 2025), section 2.2 and Table 3
National Assembly of Zambia, Parliamentary Budget Office
The brief describes the Bill as presented (levy on gross amounts received or paid out); the enacted Act changed the base to deposits and withdrawals.
Tier 2Accessed 23 Sept 2026Published 1 Nov 2025
Financial Intelligence Centre Act No. 46 of 2010
National Assembly of Zambia
Tier 1Accessed 23 Sept 2026Published 29 Nov 2010
Financial Intelligence Centre (Amendment) Act No. 16 of 2020 (assented 11 December 2020)
National Assembly of Zambia
Tier 1Accessed 23 Sept 2026Published 15 Dec 2020
Debates, Wednesday 27 November 2024: Private Member's Motion to enhance the regulation of online gambling, with the reply of the Minister of Tourism
National Assembly of Zambia
Tier 2Accessed 23 Sept 2026Published 27 Nov 2024
Debates, Friday 11 July 2025: report of the Planning and Budgeting Committee on the Customs and Excise (Amendment) Bill, 2025
National Assembly of Zambia
Tier 2Accessed 23 Sept 2026Published 11 Jul 2025
Debates, Wednesday 3 December 2025: second reading of the Betting Levy Bill, 2025, with the Planning and Budgeting Committee report and the reply of the Minister of Finance and National Planning
National Assembly of Zambia
Tier 2Accessed 23 Sept 2026Published 3 Dec 2025
Debates, Wednesday 10 December 2025: committee of the whole House on the Betting Levy Bill, 2025 (amendments to clauses 2, 5, 6 and 7)
National Assembly of Zambia
Tier 2Accessed 23 Sept 2026Published 10 Dec 2025