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Tax & Finance5 min read1 February 2024

Kenya's Betting Tax History: From 0% to 20% — A Timeline

A comprehensive timeline of Kenya's betting tax legislation, from the introduction of excise duty in 2018 to the current 20% withholding tax.

Kenya's Betting Tax: A Complete History

Kenya's approach to taxing betting winnings has changed significantly over the past decade.

Pre-2018: No Withholding Tax

Before 2018, there was no withholding tax on betting winnings in Kenya. Bettors received their full gross payout via M-Pesa.

2018: Betting Excise Duty (7.5%)

The Finance Act 2018 introduced a 7.5% excise duty on betting winnings. This was the first time the Kenyan government directly taxed individual betting payouts.

2019–2020: Industry Disruption

The period saw significant regulatory changes, including temporary suspension of several bookmaker licences and ongoing debates about the appropriate tax rate.

July 2021: Finance Act 2021 — Rate Jumps to 20%

The most significant change came with the Finance Act 2021, which increased the withholding tax on betting winnings from 7.5% to 20%, effective July 2021.

Current Position (2021–Present)

The 20% withholding tax remains in effect. It applies to:

  • All sports betting winnings
  • Casino winnings
  • Lottery prizes above a certain threshold
  • The tax is deducted at source by the licensed bookmaker before payment to the bettor's M-Pesa.

    Use our M-Pesa Payout Calculator to calculate your exact net payout under the current 20% tax regime.

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    Responsible Gambling: Betting carries financial risk. If you or someone you know needs help, contact Befrienders Kenya: +254 722 178 177. This content is for educational purposes only. You must be 18+ to bet.

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