Zambia has opened a significant compliance window for betting and gaming businesses, giving eligible operators an opportunity to regularize historical tax liabilities while receiving relief from accumulated penalties and interest.
The Zambia Revenue Authority (ZRA) introduced an Extended Voluntary Disclosure Scheme (EVDS) running from 17 September to 31 December 2026, covering qualifying tax liabilities for periods ending on or before 31 August 2026.
Importantly for the gaming industry, the scheme specifically includes Presumptive Tax on Gaming and Betting and the Betting Levy.
Under the programme, eligible taxpayers that voluntarily disclose outstanding liabilities and settle the corresponding principal tax can receive a 100% waiver of qualifying penalties and interest.
The initiative does not eliminate the underlying tax obligation. Operators must still settle the principal amount owed, while certain liabilities—including cases involving fraud investigations and other excluded circumstances—do not qualify for the relief.
A Significant Window for Zambia’s Gaming Industry
The announcement comes as Zambia continues to strengthen taxation and compliance across its betting and gaming sector.
The country has introduced several changes to its gambling-tax framework in recent years as authorities seek to capture more revenue from the rapidly developing industry while improving transparency and regulatory compliance.
For licensed operators, the latest scheme creates an important opportunity to address historical liabilities before the end of the year without carrying the full burden of accumulated penalties and interest.
It also sends a broader message: Zambia appears increasingly focused on bringing gaming businesses into full tax compliance rather than allowing outstanding liabilities to continue accumulating.
Not a Tax Holiday
The distinction is important.
The EVDS should not be interpreted as a suspension or cancellation of gaming taxes. The principal tax remains payable.
Instead, the incentive encourages businesses to voluntarily come forward, disclose qualifying liabilities and settle their obligations in exchange for relief from penalties and interest.
For operators with historical exposure, this could substantially reduce the cost of becoming compliant.
Zambia’s Evolving Betting-Tax Environment
The development comes against the backdrop of Zambia’s broader reform of gambling taxation.
The Betting Levy Act 2025, which took effect in January 2026, introduced a 5% levy linked to amounts received into and paid out from customer gaming accounts.
Together with the latest voluntary-disclosure programme, the measures demonstrate how taxation is becoming an increasingly important component of gambling regulation in Zambia.
Operators considering entering the market therefore need to assess not only licensing requirements but also the full tax, reporting and compliance obligations associated with operating locally.
What It Means for Operators
For existing betting and gaming businesses, the immediate consideration is whether they have qualifying historical liabilities that can be regularized before the 31 December 2026 deadline.
For international operators and B2B businesses assessing Zambia, the development also provides another indication of the direction of travel in the market: stronger oversight, greater emphasis on tax compliance and increasing formalization of the gambling economy.
The wider trend is not unique to Zambia.
Across Africa, governments are increasingly examining how betting and gaming businesses are licensed, taxed, monitored and connected to financial systems.
As these markets mature, tax compliance is likely to become just as important to sustainable African expansion as securing a gaming license.
iBetAfrica Perspective
Zambia’s temporary relief window represents both an opportunity and a warning for the industry.
The opportunity is clear: eligible operators have until the end of 2026 to resolve qualifying historical liabilities under significantly more favorable conditions.
The warning is equally important.
As African gambling markets become more sophisticated, regulators and revenue authorities are developing increasingly robust mechanisms to monitor gaming revenues and enforce tax obligations.
For operators building long-term businesses across the continent, compliance can no longer be treated as something to address after market entry, it must form part of the market-entry strategy itself.
iBetAfrica will continue monitoring Zambia’s evolving betting, gaming and regulatory environment.
