Zimbabwe

Zimbabwe licenses casinos, gaming houses and bookmakers through the Lotteries and Gaming Board, under the Lotteries and Gaming Act [Chapter 10:26]. Bookmakers and totalizator operators are also covered by the betting and totalizator law [Chapter 10:02].

How Is Betting Taxed in Zimbabwe?

The 2026 National Budget, presented on 28 November 2025, raised the bookmakers' tax from 3% to 20% of gross revenue from 1 January 2026. It is a final tax, so bookmakers no longer pay corporate income tax on top. The withholding tax on punters' winnings, introduced at 10% in January 2025, rose to 25% on 1 January 2026.

Is Online Betting Regulated in Zimbabwe?

The current Act predates online betting. In August 2024 the government approved principles for amending it: the bill would turn the Lotteries and Gaming Board into a Gaming Regulatory Authority, bring online betting under regulation and add a system for monitoring gambling revenue and taxes. In August 2026 the Board said the amendments were still being processed and that it plans to introduce a real-time Gaming Management System to monitor operators.

What Else Is Changing?

In November 2026 a parliamentary committee proposed moving the Board to the Ministry of Sport, Recreation, Arts and Culture and giving sport a statutory share of gaming revenue. In 2025 the Board's joint operations with law enforcement led to 29 arrests and the seizure of 94 illegal gaming machines.