Background
Uganda regulates online gambling through the National Gaming Board (NGBU) under the Lotteries and Gaming Act 2016. Betting pays 20% tax on gross gaming revenue and gaming pays 30%; from 1 July 2026 a single 30% rate applies to both. There is also a 15% withholding tax on player winnings. Licence fees are low, but you need a local Ugandan company to apply.
How do you apply for the NGBU licence?
You apply to the NGBU through a Ugandan company. Set up the local entity first, then file with corporate and financial documents.
How much does the NGBU licence cost?
Plan €30k to €80k for year one. The licence fees themselves are small: roughly $2,700 for a sportsbook and $4,000 for a casino, with higher rates for foreign operators. Most of the budget goes to the local entity, legal work and setup.
How long does the NGBU licence take?
Expect 4 to 6 months from application to licence under the Lotteries and Gaming Act 2016.
What are the ongoing compliance obligations for NGBU?
Licensed operators follow Uganda's AML rules. The 15% withholding tax on player winnings also creates a reporting duty.
What are the marketing rules under NGBU?
Marketing restrictions are moderate. Standard advertising rules apply.
The honest read
A smaller East African market. The move to a single 30% GGR rate from 1 July 2026 makes the tax line heavier; model it on the new rate, not the old one. Works best as part of a multi-country African strategy.
Considering NGBU for your operator?
Operator size, current portfolio, target markets, timeline. WhatsApp the operator profile. Same-day reply with a first read on whether the NGBU licence is the right answer or whether something else fits better.
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