Betting, gaming and lottery taxes for operators
Kenya Revenue Authority · sources read 3 Oct 2026
Licensed betting and gaming operators charge 5% excise duty on every amount deposited for betting or gaming and must remit it to KRA within 24 hours. They also withhold 5% from punters' withdrawals and 20% from lottery and prize-competition winnings, and remit it within five working days.
- Fee
- We couldn't confirm a fee from the official page. Check it there before you pay.
- Where
- Online on the KRA iTax portal
Steps
- Register for an excise licence on iTax: log in, go to Registration, then Other registration, then Excise licence.
- Charge 5% excise on all amounts deposited for betting or gaming. Remit it within 24 hours of midnight on the day the money came in.
- Withhold 5% from every punter withdrawal and 20% from lottery or prize-competition winnings. Remit within five working days and give the player a certificate.
- File your excise return on iTax by the 20th of the following month.
Watch out
- Since 1 July 2026, "amount deposited" includes money the operator itself puts up, like bonuses, credits or chips, not just what players pay in.
- Horse racing is no longer exempt. Finance Act 2026 deleted the horse-racing exception to betting excise.
- Advertising betting, gaming, lotteries or prize competitions attracts 15% excise duty on the advertising fees.
Who can apply
- Betting, gaming, lottery and prize-competition operators licensed under the Gambling Control Act, 2025 (licensed by GRA)
Official sources (5)
- Excise Duty Act (Cap. 472), revised to 1 July 2025 kra.go.ke · read 3 Oct 2026
- Finance Act, 2026 (No. 19 of 2026) kra.go.ke · read 3 Oct 2026
- Income Tax Act (Cap. 470), revised kra.go.ke · read 3 Oct 2026
- Excise Duty (Companies & Partnerships) kra.go.ke · read 3 Oct 2026
- iTax portal itax.kra.go.ke · read 3 Oct 2026