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Is Gambling Legal in Uganda?

Regulated
Gambling is fully regulated under the Lotteries and Gaming Act, 2016; all forms, including online, require licensing and strict compliance.
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    Key Information Highlights Legislation Timeline Requirements Sources

    Key Information

    Last Update 2025
    Regulatory Authority National Lotteries and Gaming Regulatory Board
    License Cost Varies

    Regulation by Activity Type

    Casinos Regulated
    Online Casinos Regulated
    Betting Regulated
    Online Betting Regulated
    Lotteries Regulated
    Poker Regulated

    Highlights

    • Gambling in Uganda is regulated by the Lotteries and Gaming Act, 2016, which covers all forms of betting, gaming, and lotteries.
    • The National Lotteries and Gaming Regulatory Board (NLGRB) is the main authority responsible for licensing, supervision, and enforcement.
    • A centralized payments gateway managed by the Bank of Uganda will soon be mandatory for all betting and gaming payouts and wagers.
    • Operators must obtain licenses, meet strict capital requirements, and have premises approved by the Board before commencing operations.
    • Heavy penalties, including double tax or large fines, apply to operators not using the centralized payment system or operating without a license.
    • Online gambling is legal and regulated, with specific licensing and compliance obligations for remote operators.
    • Efforts to combat illegal gambling and promote responsible gaming are ongoing, including destruction of unlicensed machines and partnerships with educational institutions.
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      Legislation

      Primary Legislation

      The main legal framework governing gambling in Uganda is the Lotteries and Gaming Act, 2016. This Act comprehensively regulates all forms of gambling, including lotteries, gaming, betting, and casinos. The Act establishes the legal basis for the conduct, supervision, and regulation of gambling activities throughout the country. It also provides for the creation and empowerment of the regulatory authority responsible for overseeing the sector. The Act is supported by a set of regulations that detail specific operational and compliance standards for the industry.
      • The Lotteries and Gaming Act, 2016 is the central statute for all gambling activities in Uganda.
      • The Act covers the establishment, management, and operation of lotteries, gaming, betting, and casinos.
      • It provides the legal foundation for regulatory oversight, compliance, and enforcement in the gambling sector.
      • Supporting regulations under the Act further detail operational requirements and standards.
      • Recent legislative developments, such as amendments to the Tax Procedures Code, are introducing additional regulatory measures for payment systems in the gambling sector, though the Lotteries and Gaming Act, 2016 remains the core legal instrument.

      Regulatory Authority

      The primary regulatory body for gambling in Uganda is the National Lotteries and Gaming Regulatory Board (NLGRB). Established under the Lotteries and Gaming Act, 2016, the NLGRB is mandated to supervise and regulate the entire gambling sector. The Board is responsible for ensuring compliance with the law, protecting the public from adverse effects of gambling, and maintaining the integrity and transparency of the industry.
      • Regulates and supervises the establishment, management, and operation of lotteries, gaming, betting, and casinos in Uganda.
      • Licenses and monitors operators and premises involved in gambling activities.
      • Approves gaming devices, equipment, and software used in the industry.
      • Enforces compliance with legal and regulatory standards.
      • Investigates complaints and arbitrates disputes related to gambling activities.
      • Implements government policy and promotes public awareness on gambling matters.
      • Collaborates with other agencies to address issues such as money laundering and responsible gambling.

      License Types

      Types of Gambling Licenses in Uganda

      • Casino License: Required for operating land-based casino establishments.
      • Betting License: Issued for sports betting, pool betting, and other forms of fixed-odds betting.
      • Gaming Machine License: For operators of slot machines and other gaming devices.
      • Lottery License: Needed to conduct national and private lotteries, including promotional draws.
      • Online Gambling License: Covers remote betting and online casino operations (subject to regulatory updates and interpretation).
      • Premises License: Specific to the physical location where gambling activities take place.
      • Employee License: Required for key staff and management involved in casino and gaming operations.

      Application Process

      • Applications must be submitted to the National Lotteries and Gaming Regulatory Board (NLGRB).
      • Applicants are required to complete the relevant application forms, available from the NLGRB or its website.
      • Supporting documentation must be provided, typically including:
        • Proof of incorporation or business registration
        • Details of directors, shareholders, and key management
        • Business plan and financial projections
        • Evidence of adequate premises or online platform (for remote licenses)
        • Proof of compliance with anti-money laundering and responsible gaming standards
        • Police clearance certificates for directors and key staff
      • The Board conducts due diligence, including background checks and site inspections.
      • Successful applicants are issued a license valid for a specified period, usually one year.

      Duration, Renewal, and Eligibility

      • Licenses are typically valid for one year and must be renewed annually.
      • Renewal applications must be submitted before the expiry date, accompanied by updated documentation and payment of renewal fees.
      • Eligibility is restricted to legal entities registered in Uganda and individuals or entities meeting the Board’s fit and proper criteria.
      • Operators must demonstrate ongoing compliance with regulatory requirements to maintain eligibility for renewal.

      Licensing Costs and Financial Requirements

      • Application and annual licensing fees vary by license type and scale of operations. The Board publishes an official schedule of fees, which is subject to periodic revision.
      • Applicants must demonstrate sufficient capital and financial stability to operate their intended business.
      • Additional financial requirements may include:
        • Performance bonds or guarantees
        • Proof of ability to pay winnings and meet operational costs
        • Payment of all applicable fees before license issuance

      Key Requirements for Obtaining and Maintaining a License

      • Strict compliance with the Lotteries and Gaming Act and all regulations issued by the NLGRB.
      • Integration with the central payments gateway system managed by the Bank of Uganda for all betting and gaming payouts and receipts (mandatory from the 2025/2026 financial year).
      • Implementation of robust anti-money laundering measures and responsible gaming policies.
      • Regular submission of operational and financial reports as required by the Board.
      • Adherence to age restrictions and player protection standards, including the use of the National Central Electronic Monitoring System for age verification.
      • Maintenance of approved premises and equipment, subject to inspection by the Board.
      • Immediate notification to the Board of any significant changes in ownership, management, or business structure.
      • Non-compliance, including failure to use the mandated payments system, can result in severe penalties, including fines, suspension, or revocation of the license.

      Summary Table: License Types and Key Details

      License Type Who Can Apply Duration Key Requirements Annual Fee (Indicative)
      Casino Registered companies 1 year Premises, capital, compliance, AML Varies (published by NLGRB)
      Betting Registered companies 1 year Premises/online, capital, compliance Varies
      Gaming Machines Registered companies 1 year Approved devices, compliance Varies
      Lottery Registered companies 1 year Business plan, compliance Varies
      Online Gambling Registered companies 1 year Platform security, compliance Varies
      Employee Individuals 1 year Fit and proper, background check Varies
      For the most current application forms, fee schedules, and detailed guidance, operators should consult the official NLGRB website or contact the Board directly.

      Gambling Tax

      Tax Rates for Gambling Operators in Uganda

      Type of Gambling Operation Tax Rate Basis of Taxation
      Casinos, Lotteries, Other Gaming 30% Gross Gaming Revenue (GGR): Total stakes minus player winnings
      Sports Betting 20% Gross Gaming Revenue (GGR): Total stakes minus player winnings
      The tax rates above reflect the most recent amendments, with the 30% rate for casinos, lotteries, and other gaming activities, and a 20% rate for sports betting. Both are calculated on gross gaming revenue, not turnover or net profit.

      Tax Payment Procedures

      • All gambling operators must channel both wagers received and payouts made through a centralized payments gateway system managed by the Bank of Uganda.
      • This central system is directly linked to the Uganda Revenue Authority (URA) electronic notice system, ensuring real-time tax monitoring and compliance.
      • Operators are strictly prohibited from making or receiving payments outside this gateway. Non-compliance leads to severe penalties.
      • Tax payments are typically due monthly, with operators required to file returns and remit taxes within the specified URA deadlines.

      Tax Reporting Requirements

      • Operators must submit detailed monthly tax returns to the URA, reflecting gross gaming revenue and tax due.
      • All payment transactions (stakes and winnings) must be reported through the centralized system, which automatically provides data to the URA for tax assessment.
      • Operators must use National Identification Numbers (NIN) for individuals and registration numbers for non-individuals as tax identification numbers for reporting purposes.
      • Failure to use the centralized system or to report accurately can result in a penal tax equal to double the gaming or withholding tax due, or a fixed penalty (whichever is higher).

      Tax Incentives, Exemptions, and Special Provisions

      • There are currently no general tax incentives or exemptions specific to gambling operators.
      • A temporary waiver is available: any interest and penalty outstanding as of 30 June 2024 will be waived if the principal tax is paid by 30 June 2026. Partial payments result in a pro-rata waiver of interest and penalties.
      • Operators must comply with all anti-money laundering and financial reporting obligations in addition to tax requirements.

      Key Compliance Notes

      • Integration with the Bank of Uganda’s centralized payment system is mandatory for all licensed operators.
      • Strict penalties apply for non-compliance, including significant fines and potential loss of license.
      • The regulatory authorities conduct regular audits and enforcement actions to ensure tax compliance in the gambling sector.

      Prohibited Individuals

      Age Restrictions and Identification Requirements

      • The minimum legal age for participating in any form of gambling in Uganda is 25 years. Operators are required to implement strict age verification processes to prevent underage gambling.
      • Players must present valid identification, typically a National Identification Number (NIN), which is increasingly being integrated into centralized payment and monitoring systems to confirm age and identity before participation or payout.
      • The National Central Electronic Monitoring System (NCEMS) is used to enforce age restrictions and prevent access by minors.

      Prohibited Activities and Game Restrictions

      • All gambling activities, including lotteries, casinos, betting, and gaming, must be licensed and approved by the National Lotteries and Gaming Regulatory Board (NLGRB). Unlicensed gambling operations and equipment are strictly prohibited and subject to seizure and destruction.
      • Specific types of gambling or games not approved by the NLGRB are prohibited. Only games and devices that have been reviewed and authorized by the Board may be offered to the public.
      • Online gambling is permitted only if the operator holds a valid license; unauthorized online gambling and foreign operators without a license are not allowed to offer services to Ugandan residents.

      Advertising and Marketing Limitations

      • Advertising and marketing of gambling products must comply with responsible gambling principles and cannot target individuals under the age of 25 or vulnerable populations.
      • Promotional materials must not mislead about the chances of winning or encourage excessive or irresponsible gambling behavior.
      • Operators are required to include responsible gambling messages and information on support services in all advertising and promotional communications.
      • There are restrictions on advertising gambling near educational institutions and in media primarily consumed by minors or young adults.

      Responsible Gambling and Player Protection Measures

      • Operators must implement responsible gambling policies, including self-exclusion programs, limits on deposits and betting, and clear information about the risks of gambling.
      • Information about problem gambling support services and helplines must be prominently displayed at gambling venues and on operator websites.
      • Operators are required to monitor player behavior for signs of problem gambling and intervene when necessary, including providing referrals to counseling or support services.
      • All payouts and wagers are to be processed through a centralized, Bank of Uganda-managed payment gateway, enhancing transparency and player protection against fraud and money laundering.

      Geographic and Location Restrictions

      • Gambling venues must be located in areas approved and licensed by the NLGRB. There are restrictions on the proximity of gambling establishments to schools, places of worship, and residential areas to minimize exposure to vulnerable groups.
      • Mobile and online gambling platforms must ensure that access is restricted to eligible participants within Uganda and comply with all local regulatory requirements.
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        Timeline

        Year/Date Event
        1967 The first formal regulation of gambling in Uganda is introduced with the Betting, Lotteries and Gaming Act, establishing a legal framework for betting and gaming activities.
        2016 The Lotteries and Gaming Act, 2016 is enacted, repealing the 1967 law. This Act establishes the National Lotteries and Gaming Regulatory Board (NLGRB) as the main regulatory authority and modernizes the legal framework for lotteries, gaming, betting, and casinos in Uganda.
        2016 (May 27) Supporting regulations under the Lotteries and Gaming Act, 2016 come into effect, providing detailed rules for licensing, supervision, and enforcement in the gambling sector.
        2023 Implementation of the National Central Electronic Monitoring System (NCEMS) begins, enhancing regulatory oversight and responsible gambling through real-time monitoring of gambling activities across Uganda.
        2025 (March) Memorandum of Understanding signed between Makerere University and the NLGRB to address problem gambling among students, reflecting increased focus on responsible gaming initiatives.
        2025 (April) Tax Procedures Code Amendment Bill, 2025 is tabled in Parliament, proposing mandatory use of a centralised payments gateway for all betting and gaming payouts via the Bank of Uganda, aiming to improve tax compliance and combat illicit financial activities in the gambling sector.

        Requirements

        Software Certification and Technical Standards

        • All gaming and betting software used by operators must comply with technical standards set by the National Lotteries and Gaming Regulatory Board (NLGRB). The Board has the authority to prescribe standards for the supply, installation, and adaptation of gaming or betting software to ensure fairness, integrity, and transparency in gaming operations.
        • Gaming and betting machines or devices must be registered with the NLGRB and included in the national register of gaming or betting machines or devices.
        • Operators are required to ensure that all gaming equipment, including software, is certified for compliance with prescribed technical standards before deployment.
        • Only approved and registered machines, devices, and software may be used in licensed gaming premises.

        Data Protection, Privacy Measures, and Server Location

        • Operators must comply with Uganda’s data protection laws, which apply both domestically and extraterritorially. The Personal Data Protection Office serves as the regulator for data protection compliance.
        • Operators are required to implement robust data protection and privacy measures to safeguard personal and financial information of players. This includes secure storage, restricted access, and proper handling of sensitive data.
        • There are requirements for secure server infrastructure, though explicit local server mandates are not detailed. Operators must ensure that data storage and processing systems meet the standards set by the data protection regulator and the NLGRB.

        Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures

        • Strict anti-money laundering regulations are enforced under the Anti-Money Laundering Act and related regulations. Operators must implement comprehensive AML controls to prevent illegal activities.
        • KYC procedures are mandatory. Operators must verify the identity, age (minimum 25 years), and source of funds of all customers before allowing participation in gambling activities.
        • Operators are required to monitor transactions for suspicious activity, maintain records of customer identification and transactions, and report any suspicious or large transactions to the relevant authorities, including the Financial Intelligence Authority.
        • Operators must ensure that no gambling services are provided to persons or entities designated under UN Security Council resolutions related to terrorism or terrorism financing.

        Financial Reporting, Auditing Standards, and Record-Keeping

        • Operators must maintain accurate and up-to-date financial records, including all transactions, customer accounts, and tax-related documentation.
        • Regular submission of audited financial statements to the NLGRB is required. Audits must be conducted by certified external auditors in accordance with recognized accounting standards.
        • Operators are obliged to provide periodic financial and operational reports as specified by the NLGRB, including gross gaming revenue, tax remittance, and compliance with financial obligations.
        • All records must be securely stored and made available for inspection by the NLGRB and other relevant authorities for a prescribed period, typically as mandated by law or regulation.

        Technical Implementation Requirements for Responsible Gambling Tools

        • Operators are required to implement responsible gambling tools within their platforms and premises. This includes:
          • Self-exclusion programs that allow players to voluntarily ban themselves from gambling activities.
          • Deposit limits and time-out features to help players manage their gambling behavior.
          • Clear display of responsible gambling messages and resources for problem gambling support.
        • Operators must ensure age verification systems are in place to prevent access by individuals under the legal gambling age of 25 years.
        • Information about the risks of gambling and available support must be prominently displayed on all platforms and premises.

        Sources

        Primary Regulatory Authorities

        Legislation Resources

        Additional Official Resources

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          Important Information Notice

          Gambling regulations are subject to change. The information provided on this page was accurate at the time of publication, but may not reflect the current regulatory landscape. Always consult official sources for the most up-to-date information before making any gambling-related decisions.

          Last updated: 18 April 2025