Uganda Lotteries and Gaming (Amendment) Act 2023: What Changed
Primary text checked: 31 August 2026 · Information only, not legal advice.
The official Lotteries and Gaming (Amendment) Act, 2023, Act 10 of 2023, is short. It commenced on 1 July 2023 and replaced Schedule 4 of the Lotteries and Gaming Act, 2016 with tax rates for betting and gaming activity.
Short answer: the 2023 Amendment set 20% of money staked less payouts for a betting activity and 30% of money staked less payouts for a gaming activity. It did not raise the gambling age from 18 to 25, create the advertising rules previously described on this page, or introduce the earlier list of capital, audit and suspension changes.
The official amendment in plain language
The official Act 10 of 2023 text contains two operative sections:
- it commenced on 1 July 2023; and
- it substituted a new Schedule 4 in the principal Act.
The new Schedule 4 states:
| Activity | Rate stated in Schedule 4 | Tax base stated in the Act |
|---|---|---|
| Betting activity | 20% | Total money staked less payouts/winnings for the filing period |
| Gaming activity | 30% | Total money staked less payouts/winnings for the filing period |
These are activity/operator tax provisions in the Lotteries and Gaming Act. They should not be confused with withholding tax shown to an individual bettor. The Uganda betting-tax guide keeps those questions separate.
What the 2023 Amendment did not say
The text checked does not contain the former page’s claims about:
- raising the minimum age from 18 to 25;
- a new under-25 advertising regime;
- higher operator capital requirements;
- mandatory annual compliance audits;
- a 24-hour suspension power;
- a transition period for KYC changes;
- new affiliate-registration duties; or
- a schedule of enforcement and licence revocations from 2024 to 2026.
Those statements were removed because they were not in Act 10 of 2023. A separate law, regulation or regulator direction would need its own citation before such a claim could be published.
Where the 25+ rule comes from
The current consolidated Lotteries and Gaming Act defines a minor as a person below twenty-five years. That is the source used for Uganda Odds’ 25+ message.
The 2023 tax amendment did not insert that definition. Describing the age as “raised by the 2023 Amendment” combines two different legal facts and is inaccurate.
The consolidated text also contains older schedule wording that should be read in context with the definition and any current regulator directions. For account eligibility, confirm the latest law and the operator’s current Uganda terms. GSB’s current official terms, for example, also state 25+.
Why the distinction matters
Accurate attribution matters for search users, compliance and complaints:
- Age question: use the current consolidated Act and current account terms.
- 2023 Amendment question: use Act 10 of 2023 and its replacement of Schedule 4.
- Individual withholding question: use current URA/Income Tax guidance and the settlement record.
- Operator licence question: use the latest NLGRB licensed-company list.
Do not cite a tax amendment as the legal basis for an advertising or KYC claim it does not contain.
How to verify later changes
Parliament can publish a Bill before it becomes an Act, and annual tax measures can change the position. For a current decision:
- check the Parliament Acts archive for the enacted text;
- check ULII’s version history and consolidated Act;
- distinguish a Bill, passed Bill, assented Act and commenced provision; and
- record the date and version used.
A proposed 2026 amendment should not be treated as enacted solely because it appears on a Bills page.
Correction record
| Date | Correction |
|---|---|
| 31 Aug 2026 | Replaced the former broad “2023 reforms” article with the actual two-section Act 10 of 2023; removed unsupported age-change, advertising, capital, audit and enforcement claims |
| 4 May 2026 | Earlier article published; superseded by the primary-text review above |
FAQ
Did the 2023 Amendment raise Uganda’s gambling age to 25?
No. Act 10 of 2023 replaced Schedule 4 tax rates. The current consolidated principal Act defines a minor as a person below 25.
What tax rate did the Amendment set for betting activity?
Twenty percent of money staked less payouts/winnings for the filing period.
What rate did it set for gaming activity?
Thirty percent of money staked less payouts/winnings for the filing period.
Are those rates the same as tax withheld from an individual payout?
No. They are activity tax provisions in the Lotteries and Gaming Act. Use current URA/Income Tax guidance for individual withholding.
Did the Act create new advertising or capital rules?
Not in the official text checked. Any such rule needs a separate primary source.
What age should Uganda Odds display?
25+, based on the current consolidated Act and current Uganda operator terms—not on a claim that the 2023 Amendment raised the age.
Verify the latest enacted and commenced law before acting. This page is general information, not legal or tax advice.