The Betting Act,2025

[No. 27 of 2025 393Betting Levy
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.
[30th December, 2025
ENACTED by the Parliament of Zambia.
1. This Act may be cited as the Betting Levy Act, 2025, and
shall come into operation on 1st January, 2026.
2. In this Act, unless the context otherwise requires—
“betting” has the meaning assigned to the word in the Customs
and Excise Act;
“betting company” means a person licensed under the Betting
Control Act or any other written law to provide betting
services in the Republic;
“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;
Enactment
Short title
and commen-
cement
Interpretation
Cap. 322
Cap. 155
Cap. 321
GOVERNMENT OF ZAMBIA
ACT
No. 27 of 2025
Date of Assent: 23rd December, 2025
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101, Lusaka, Price K8.00 each

of Assent: 23rd December, 2025
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101, Lusaka, Price K8.00 each

Betting Levy
“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. 3. This Act shall be administered by the Zambia Revenue
Authority. 4. 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. 5.

g 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. 5.

(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. Cap. 323
Imposition of
levy
Cap. 321
Powers of
Commissioner
- General
Administration
of Act
Cap. 321
394 No. 27 of 2025]

to the
Commissioner-General. Cap. 323
Imposition of
levy
Cap. 321
Powers of
Commissioner
- General
Administration
of Act
Cap. 321
394 No. 27 of 2025]

Betting Levy
(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. (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. (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 withrawals, which shall include—
(a) a customer’s gaming account number;
(b) date and time of a transation;
(c) transaction amounts; and
(d) the levy calculated and deducted.

include—
(a) a customer’s gaming account number;
(b) date and time of a transation;
(c) transaction amounts; and
(d) the levy calculated and deducted.

(3) A betting company shall ensure that the system used for
purpose of maintaing the electronic records referred to under
subsection (2) is capable of intergration 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). Records of
betting
operations
Exemptions
from
payment of
levy
[No. 27 of 2025 395

y waive the whole, or part,
of the penalty due under subsection (3). Records of
betting
operations
Exemptions
from
payment of
levy
[No. 27 of 2025 395

8. (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. 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. The Minister may, by statutory instrument, make
Regulations for the better carrying out of the provisions of this
Act.
Betting Levy396 No. 27 of 2025]
Inspection of
betting
operations
Administrative
Rules
Regulations