From January 1, 2026, Gambia has introduced one of the highest taxes on gambling winnings in Africa — 50%, up from the previous 40%.
On February 15, operators face the first full compliance deadline, which will show how the market adapts to the new model.
On February 15, operators face the first full compliance deadline, which will show how the market adapts to the new model.
What was introduced
🔵 A 50% tax applies to all winnings
🔵 Coverage: sports betting, casino, lotteries, slots
🔵 Formally, the tax is paid by the player
🔵 In practice, withholding and remittance are handled by the operator
How compliance works
🔴 Monthly reporting
🔴 Filing deadline — within 15 days after the end of the month
🔴 Self-assessment system: the operator declares its own liabilities
🔴 Full responsibility for errors and underpayments lies with the operator
Why the government is doing this
🔵 Increase in fiscal revenues
🔵 Stronger control over the gambling sector
🔵 Response to social risks associated with gambling
🔵 Transition to a more formalized supervisory model
What changes for operators
🔴 The burden shifts toward operational processes
🔴 Tax withholding and accurate reporting systems are required
🔴 Calculation errors turn into regulatory risk
🔴 Player behavior may change due to lower net winnings
Digital oversight
🔵 The government has announced a digital monitoring platform
🔵 Increased transparency and transaction tracking are expected
🔵 Compliance becomes a daily operational task, not a formality
Conclusion
With a 50% tax on winnings, the player’s focus shifts to the net payout. This typically manifests in three ways: lower average bet size, earlier cash-out or profit fixation, and shorter betting sequences — less impulse-driven play.
Offsetting the tax impact with bonuses becomes more difficult: the perceived value of promotions declines, while incentive economics become tighter. Predictable payouts and clear display of tax deductions come to the forefront — helping reduce frustration around taxation and sustain player activity.
🔵 A 50% tax applies to all winnings
🔵 Coverage: sports betting, casino, lotteries, slots
🔵 Formally, the tax is paid by the player
🔵 In practice, withholding and remittance are handled by the operator
How compliance works
🔴 Monthly reporting
🔴 Filing deadline — within 15 days after the end of the month
🔴 Self-assessment system: the operator declares its own liabilities
🔴 Full responsibility for errors and underpayments lies with the operator
Why the government is doing this
🔵 Increase in fiscal revenues
🔵 Stronger control over the gambling sector
🔵 Response to social risks associated with gambling
🔵 Transition to a more formalized supervisory model
What changes for operators
🔴 The burden shifts toward operational processes
🔴 Tax withholding and accurate reporting systems are required
🔴 Calculation errors turn into regulatory risk
🔴 Player behavior may change due to lower net winnings
Digital oversight
🔵 The government has announced a digital monitoring platform
🔵 Increased transparency and transaction tracking are expected
🔵 Compliance becomes a daily operational task, not a formality
Conclusion
With a 50% tax on winnings, the player’s focus shifts to the net payout. This typically manifests in three ways: lower average bet size, earlier cash-out or profit fixation, and shorter betting sequences — less impulse-driven play.
Offsetting the tax impact with bonuses becomes more difficult: the perceived value of promotions declines, while incentive economics become tighter. Predictable payouts and clear display of tax deductions come to the forefront — helping reduce frustration around taxation and sustain player activity.