Zimbabwe’s new gambling tax system took effect on January 1, 2026, and operators quickly faced their first test: submitting returns for both punters’ winnings and their own gross takings.
The Finance Act now requires betting firms, casinos, and lottery providers to withhold 25% of a player’s winnings at payout and transfer the funds directly to the Zimbabwe Revenue Authority (ZIMRA).
The law also imposes a strict monthly schedule: operators must file returns by the fifth day after payouts, and payments must clear by the tenth. ZIMRA urged any operators who missed the January 5 deadline to settle their accounts immediately.
Significant Rise in Taxes for Punters and Operators
The 2026 reforms mark a steep rise in taxation. Punters’ withholding tax jumps from 10% to 25%, while operators’ gross takings levy climbs from 3% to 20%.
ZIMRA’s Public Notice 02 of 2026 emphasized:
“Returns and Payments Due January 2026 show that Punters Withholding Tax and Bookmakers Tax returns for the period ending December 31, 2025, were due by January 5, 2026, with payments due by January 10, 2026.”
Next Filing Dates and Ongoing Compliance
ZIMRA reminded operators to stay current with filings and payments to avoid penalties or legal action. Payments can be made directly into ZIMRA’s bank account, via cash or linked account transfers.
Although the 25% withholding tax only applied from January 1, 2026, the authority has established a permanent schedule: monthly returns for winnings are due by the fifth of the following month, with payments due by the tenth. The same timetable applies to the 20% Bookmakers Tax on operators’ gross takings. February 5 marks the next key date, when operators must submit returns for January payouts.
Digital Services Withholding Tax Also Begins
Finance Minister Mthuli Ncube framed the 2026 reforms as a move to capture more revenue from a rapidly growing gambling sector, both online and in retail. Industry sources reported 8–10% revenue growth between 2023 and 2024, a trend the ministry expects to continue under clearer reporting rules.
ZIMRA also introduced a 15% withholding tax on digital services, effective January 1, 2026. The tax applies to payments to offshore platforms, including streaming services and satellite internet providers.
The agency’s broader compliance calendar requires returns by the fifth and payments by the tenth for items such as PAYE, Mining Royalties, Value Chain Withholding Tax, Presumptive Tax, Fast Foods Tax, and the Plastic Carrier Bag Tax. This framework helps businesses that operate in multiple sectors beyond gambling maintain timely submissions.
