Smart Gambling Taxation for Africa: The Evidence
The African iGaming Alliance (AIA) advocates for a 20% GGR tax and no other taxes — the global standard for sustainable online gambling markets.
Here’s why, based on H2 Gambling Capital’s May 2025 report:
Why 20% GGR?
- Optimal balance: A 15–25% GGR tax maximizes tax revenue while keeping players in regulated markets.
- Avoids player pushback: Taxes on winnings drive players to illegal sites, costing Africa $11 billion in lost taxes by 2029.
- Fair competition: GGR taxes allow operators to compete with illegal markets, unlike stake taxes, which can result in 100%+ effective tax rates.
Key Findings:
- Player taxes backfire: Withholding taxes and stake taxes push players offshore, reducing tax revenue and increasing risky gambling behaviour.
- Hidden costs matter: Payment fees and monitoring levies can add 15–20% to effective tax rates, making legal operators uncompetitive.
AIA's Recommendation
Tax operators, not players. Use GGR taxes (15-25%) to:
*Source: H2 Gambling Capital, Optimum Tax Structure for Africa (May 2025).
Protect players (keep them onshore)
Grow tax revenue sustainably
Combat illegal gambling
