Gambiaj.com – (BANJUL, The Gambia) – Licensed gambling and betting operators across The Gambia are gearing up for their first major compliance deadline under the newly introduced 50 percent gambling winnings tax, with filings due by 15 February 2026.
The high-impact tax, which took effect on 1 January 2026, applies to all winnings from legal gambling activities, including sports betting, casinos, lotteries, slot machines, and other gaming platforms.
Although the tax is imposed on players’ winnings, licensed operators are legally required to withhold the levy at the source and remit it to the Gambia Revenue Authority (GRA), making them directly liable for compliance.
In preparation for the deadline, operators are updating their payout systems, accounting structures, and reporting processes to align with the new requirements.
The GRA has published detailed Pool and Betting Tax filing guidelines on its official website, specifying that operators must submit monthly returns under the Domestic Taxes Department. These returns are due within 15 days after the end of each month.
The revenue authority has stressed that the tax 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,” the GRA said.
The increase in the gambling winnings tax was announced by Finance Minister Seedy Keita during his presentation of the 2026 National Budget.
In his budget speech, Keita stated, “The tax rate on the winnings from betting, gaming, lottery, and gambling will be increased from 40 percent to 50 percent of the winnings.”
The move places The Gambia among African countries with the highest tax rates on gambling winnings. Government officials say the policy is intended to boost domestic revenue while addressing growing social concerns linked to gambling activities.
The 2026 Budget also outlined plans to roll out a digital monitoring platform aimed at strengthening oversight and revenue assurance in the gambling sector.
The initiative reflects the government’s broader push for transparency and accountability in tax administration, with operators expected to integrate digital compliance tools into their reporting systems.
For licensed operators, the new tax regime presents immediate operational challenges. Monthly compliance cycles now require precise withholding, accurate record-keeping, and timely remittance to meet statutory deadlines.
While the higher tax rate could affect player behavior, it also introduces a more structured and regulated framework for sector oversight.
The 15 February filing deadline marks the first major compliance benchmark under the new law and is expected to set the tone for tax administration in the gambling sector throughout 2026.
It will also provide early indications of how both operators and players are adjusting to the increased tax burden as the industry enters a phase of tighter regulation, digital monitoring, and expanded fiscal contribution to the state.
