Gambling laws in Uganda
- Is there a Gambling Act (or equivalent) in place?
- Is online gambling a regulated activity?
- Who are the regulators?
- Do laws set out a clear licensing framework for gambling (including licensing process, criteria, submission requirements, licensing conditions and ongoing compliance requirements)
- Is gambling regulation specific to:
- Are there Data Protection laws in place?
- Is there a Data Protection Regulator?
- Are there any exchange controls restricting the transfer of cash out of and into the country?
- Are there any tax implications of transferring cash in/out of the country?
- Are there any tax implications of offering trading activities remotely into the country?
jurisdiction
This chapter was kindly submitted by Shonubi, Musoke & Co. Advocates.
1. Is there a Gambling Act (or equivalent) in place?
Yes. Gaming is regulated under the Lottery and Gaming Act 2016 (the Act).
2. Is online gambling a regulated activity?
Yes.
3. Who are the regulators?
The National Lotteries and Gaming Regulatory Board established under section 2 of the Act.
4. Do laws set out a clear licensing framework for gambling (including licensing process, criteria, submission requirements, licensing conditions and ongoing compliance requirements)
Yes.
5. Is gambling regulation specific to:
5.1 Betting?
Yes.
5.2 Sports?
Yes.
5.3 Skill games?
Yes.
5.4 Card games?
Yes.
5.5 Casinos?
Yes.
5.6 Lotteries?
Yes.
5.7 Arcades?
Yes.
6. Are there Data Protection laws in place?
Yes.
6.1 If yes, do they apply extra territorially?
Yes.
7. Is there a Data Protection Regulator?
Personal Data Protection Office.
8. Are there any exchange controls restricting the transfer of cash out of and into the country?
The country operates a liberalised economy subject to compliance with money laundering obligations as discussed below.
Under the Anti-Money Laundering (Amendment) Act, 2017, any person entering or leaving the Country with cash or negotiable instrument exceeding UGX 30,000,000 (Uganda Shillings Thirty Million) is required to declare such amounts to the Uganda Revenue Authority (URA) for clearance.
The Income Tax Act also requires any taxpayer transferring UGX 50,000,000 and above (Uganda Shillings Fifty Million) out of Uganda to obtain a tax clearance certificate from URA.
There is a prohibition under the Anti-Money Laundering Regulations on wire transfers into the Country by persons designated by the UN Security Council under any UN Security Council Resolution relating to terrorism or terrorism financing.
9. Are there any tax implications of transferring cash in/out of the country?
Under the Income Tax Act, income sourced from Uganda is subject to tax. Where the cash sent out of the country amounts to income in the hands of the recipient who is abroad, there is a withholding requirement imposed on the payer. Withholding tax applies in repatriation of profits, dividends, royalties, management fees, etc.
10. Are there any tax implications of offering trading activities remotely into the country?
Where income is sourced in Uganda, even for activities performed remotely, the income attracts income tax.
