Licensed gambling and betting operators across The Gambia are preparing for their first major compliance deadline on 15 February. The deadline comes under the newly introduced 50 per cent gambling winnings tax, which took effect on 1 January 2026.

This high-impact levy affects pay-outs across sports betting, casinos, lotteries, and slot machines. Operators are now updating their systems and reporting processes to meet the upcoming filing deadline.

Scope of the new tax

The 50% tax covers all winnings earned through any legal gambling activities. This means that sports betting, casinos, lotteries, slot machines, and all other gaming activities are included.

Although the law imposes the tax on players’ winnings, gaming operators must withhold it and remit payments to the Gambia Revenue Authority, making them liable under the new law.

Filing requirements and compliance framework

The GRA has published the Pool and Betting Tax filing requirements on its official website. Under the Domestic Taxes Department, the authority requires operators to file returns monthly. The returns are due 15 days after the end of each month.

The GRA emphasises that tax compliance operates under a self-assessment framework. “A tax return is a report of a taxpayer’s self-assessed declaration. In a self-assessment regime, a tax return creates a potential payment obligation, and the taxpayer must make payments due on the return filed,” said the GRA.

Tax increase and government objectives

Finance Minister Seedy Keita announced the increased 50 per cent tax rate in the 2026 National Budget. In his official speech, Minister Keita said: “The tax rate on the winnings from betting, gaming, lottery and gambling will be increased from 40 per cent to 50 per cent of the winnings.”

The tax increase positions The Gambia among African countries with the highest gambling winnings tax rates. It aims to boost government revenue while addressing social concerns related to gambling.

Digital oversight and revenue assurance

The Budget Speech highlighted plans to implement a digital platform to improve monitoring and revenue assurance across the sector. The initiative reflects the government’s push for transparent and accountable tax collection. Operators will need to integrate digital compliance tools into their reporting systems.

Operational challenges for operators

The tax increase presents immediate operational challenges for licensed operators. Monthly compliance cycles now require accurate accounting and reporting to meet the 15 February filing deadline. Operators must ensure their systems can handle withholding, reporting, and remittance processes efficiently. While the higher tax rate could influence player behaviour, it also provides a regulated framework for more consistent sector oversight.

What lies ahead for Gambia’s operators

The first major compliance cycle under the new tax laws would require the operators to adapt to the new requirements. The filing deadline would provide a benchmark for tax compliance for the year 2026. It would also indicate how the players respond to the tax increase on winnings. The new requirements would require the operators to navigate the latest requirements for long-term sustainability successfully. The Gambia’s gambling sector would undergo a phase of structured oversight, which would include digital tools, tax increases, and a framework for the sector’s growth.

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