Betting Levy Act, 2025

The Zambia Revenue Authority administers this Act.

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Jurisdiction: Zambia
Instrument: Act or statute
Citation: Act 27 of 2025
Version: 30 Dec 2025
Language: en
Official source: View official record ↗

automated reporting betting betting regulation electronic records inspection levies monthly reporting operations records payment remittance penalties record keeping recordkeeping regulatory compliance returns

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Statute overview

About this statute

The Zambia Revenue Authority administers this Act. The Commissioner-General has the powers needed to enforce this Act, including powers conferred by the Zambia Revenue Authority Act and the Income Tax Act. A betting company must charge and pay a 5% betting levy, report it monthly, and remit the collected amount to the Commissioner-General. Brick and mortar betting companies do not have to pay the levy, and the Minister may exempt a person from paying it by statutory instrument. A betting company must keep operational records for six years, maintain detailed electronic records of deposits and withdrawals, and use a system that can integrate with the Zambia Revenue Authority for automated reporting and verification. The Commissioner-General may extend the record-keeping period and may waive all or part of a penalty.

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Provisions of Betting Levy Act, 2025

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3
This Act shall be administered by the Zambia Revenue
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AI-assisted research summary: The Zambia Revenue Authority administers this Act.

3. This Act shall be administered by the Zambia Revenue Authority.
4
The Commissioner-General shall, for the purposes of
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AI-assisted research summary: The Commissioner-General has the powers needed to enforce this Act, including powers conferred by the Zambia Revenue Authority Act and the Income Tax Act.

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
(1) Subject to the provisions of this Act, a betting levy at
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AI-assisted research summary: A betting company must charge and pay a 5% betting levy, report it monthly, and remit the collected amount to the Commissioner-General.

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. 321 Administration of Act Powers of Commissioner - General Cap. 321 Cap. 323 Imposition of levy Betting Levy [No. 27 of 2025 395 Exemptions from payment of levy Records of betting operations (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
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AI-assisted research summary: Brick and mortar betting companies do not have to pay the levy, and the Minister may exempt a person from paying it by statutory instrument.

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
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AI-assisted research summary: A betting company must keep operational records for six years, maintain detailed electronic records of deposits and withdrawals, and use a system that can integrate with the Zambia Revenue Authority for automated reporting and verification. The Commissioner-General may extend the record-keeping period and may waive all or part of a penalty.

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. (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). 396 No. 27 of 2025] Betting Levy Inspection of betting operations
8
(1) The Commissioner-General may, for the purposes of
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AI-assisted research summary: The Commissioner-General may enter premises without prior notice to enforce the Act, inspect relevant betting company records, verify returns, and require a betting company to provide additional information.

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
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AI-assisted research summary: The Commissioner-General may issue administrative Rules about betting-operation accounts, returns, and other matters needed to administer the Act.

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. Administrative Rules Regulations
10
The Minister may, by statutory instrument, make
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AI-assisted research summary: The Minister may make regulations by statutory instrument to better carry out this Act.

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

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Betting Levy Act, 2025

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