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Betting Levy Act, 2025

Act 27 of 2025

Betting Levy Act, 2025
This is the latest version of this Act.
Citation
Act 27 of 2025
Date
30 December 2025
Language
English
Publication
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Zambia

Betting Levy Act, 2025

Act 27 of 2025

An Act to provide for the imposition, payment and collection of a betting levy and provide for matters connected with, or incidental to, the foregoing.ENACTED by the Parliament of Zambia.

1. Short title and commencement

This Act may be cited as the Betting Levy Act, 2025, and shall come into operation on 1st January, 2026.

2. Interpretation

In this Act, unless the context otherwise requires—“betting” has the meaning assigned to the word in the Customs and Excise Act;[Cap. 322]“betting company” means a person licensed under the Betting Control Act or any other written law to provide betting services in the Republic;[Cap. 155]“brick and mortar betting” means a betting activity conducted at a physical premise where a customer places a bet in person through cash, electronic means or any other payment method;“Commissioner-General” means the person appointed as Commissioner-General under the Zambia Revenue Authority Act;[Cap. 321]“customer gaming account” means an account maintained by a betting company for a customer in which deposits, bets, winnings and withdrawals are recorded;“deposits” means monies credited to a customer’s gaming accountant for purposes of enabling that customer to place a bet or participate in a betting activity, through cash, electronic means or any other payments method, but does not include winnings credited from previous bets placed using funds already in the account;“levy” means a betting levy charged under section 5;“withdrawals” means monies paid out from a customer’s gaming account, by a betting company, to the customer through electronic means or any other payment method; and“Zambia Revenue Authority” means the Zambia Revenue Authority established under the Zambia Revenue Authority Act.[Cap. 321]

3. Administration of Act

This Act shall be administered by the Zambia Revenue Authority.

4. Powers of Commissioner-General

The Commissioner-General shall, for the purposes of enforcing the provisions of this Act, have all the powers conferred on the Commissioner-General by the Zambia Revenue Authority Act and the Income Tax Act.[Cap. 321; Cap. 323]

5. Imposition of levy

(1)Subject to the provisions of this Act, a betting levy at the rate of 5 percent shall be charged, levied, collected and paid by a betting company.
(2)The levy shall be calculated on all deposits made to a customer’s gaming account and on all withdrawals from a customer’s gaming account.
(3)A betting company shall, within ten days after the end of each month—
(a)submit a return of the levy collected to the Commissioner-General in the manner determined by the Commissioner-General; and
(b)remit the total levies collected for that month to the Commissioner-General.
(4)The Commissioner-General may appoint a person as an agent to withhold a levy before facilitating any payments to, or from, a betting company.
(5)A betting company that contravenes subsection (3) is liable to pay to the Commissioner-General a penalty of three hundred thousand penalty units for each month or part thereof during which that contravention continues.
(6)The Commissioner-General may waive the whole, or part, of the penalty due under subsection (5) of this section.

6. Exemptions from payment of levy

(1)Brick and mortar betting companies are exempt from payment of a levy.
(2)The Minister may, by statutory instrument, exempt a person from payment of a levy.

7. Records of betting operations

(1)A betting company shall keep and maintain a record of the betting company’s operations for a period of six years.
(2)A betting company shall maintain electronic records of all deposits and withdrawals, which shall include—
(a)a customer’s gaming account number;
(b)date and time of a transaction;
(c)transaction amounts; and
(d)the levy calculated and deducted.
(3)A betting company shall ensure that the system used for purpose of maintaining the electronic records referred to under subsection (2) is capable of integration with the systems used by used by the Zambia Revenue Authority for automated reporting and verification purposes.
(4)Despite subsection (1), the Commissioner-General may, before the expiry of the period referred to under subsection (1), by notice in writing, extend the period of keeping and maintaining a record of operations by a betting company.
(5)A betting company that contravenes subsection (1) is liable to pay the Commissioner-General a penalty of three hundred thousand penalty units.
(6)The Commissioner-General may waive the whole, or part, of the penalty due under subsection (3).

8. Inspection of betting operations

(1)The Commissioner-General may, for the purposes of enforcing the provisions of this Act, at any reasonable time, without prior notice, enter any premises that the Commissioner-General has reasonable grounds to believe is used contrary to the provisions of this Act, and—
(a)inspect any records, article or document of a betting company that has a bearing on an inspection;
(b)verify the returns submitted in accordance with section 5(3); or
(c)require a betting company to submit any other information that the Commissioner-General may consider necessary.

9. Administrative Rules

The Commissioner-General may issue administrative Rules relating to—
(a)the keeping of books of account for betting operations;
(b)the making of returns; and
(c)any other matter necessary for the administration of this Act by the Commissioner-General.

10. Regulations

The Minister may, by statutory instrument, make Regulations for the better carrying out of the provisions of this Act.

History of this document

01 January 2026
Commenced

Note: See section 1

30 December 2025 this version
23 December 2025
Assented to
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