Is Gambling Legal in Zambia? Laws & Taxes

Short answer: in Zambia, licensed sports betting, lotteries and casino gaming are legal, but only through licensed operators, and players must be at least 18. The rules are spread over several old laws. Betting falls under the Betting Control Act of 1957 (Chapter 166). Casinos are licensed as “tourism enterprises” by the tourism authorities. Lotteries have their own Lotteries Act (Chapter 163). Since 2025 Zambia has introduced a series of new betting taxes, and the government is drafting a single Lotteries and Gaming Bill, so the rules are in flux.

Readers coming from China need to keep three things apart: what Zambian law allows; how much tax you pay on winnings (15% withholding tax as of October 2026); and the fact that Article 303 of China’s Criminal Law on organising PRC citizens to gamble abroad still applies when you are outside China. This page covers regulation and compliance only. It does not recommend any operator and gives no betting advice. All rates and rules reflect public information as of October 2026. Zambia changes these rules often, so check the latest official texts before acting.

Is gambling legal in Zambia? The key facts

18Minimum betting age (Betting Control Act s.22)

15%Withholding tax on gaming, lottery and betting winnings (kept in 2026 budget)

10%Excise duty on stakes (Act No. 11 of 2025, assented 8 August 2025)

5%Betting levy on online deposits and withdrawals (since 1 January 2026)

In short: licensed gambling is legal and unlicensed operation is illegal. Sports betting, including online betting, is the most developed regulated segment. There is no dedicated licensing regime for online casino games. In its 2023 guide, the law firm CMS listed online gambling as an unregulated activity.

Legal framework and regulators

Zambia has no single gambling regulator. Responsibilities are split across different laws and bodies. The table below is based on the legislation and public reporting:

Area	Main law	Licensing or supervisory body
Sports betting, bookmakers	Betting Control Act, Cap. 166 (amended by Act No. 50 of 2021, in force 1 January 2022)	Betting Control and Licensing Board (set up under s.3; the Inspector General of Police or a representative sits on it)
Casinos	Tourism and Hospitality Act 2015 (No. 13), read with Part VI of Act No. 23 of 2007	Tourism authorities; s.15 gives the tourism Board the job of licensing tourism enterprises
Lotteries	Lotteries Act, Cap. 163	Named by the CMS guide as the Lotteries and Betting Control Board
Gaming machines, pools	Gaming Machines (Prohibition) Act, Cap. 92; Pools Act, Cap. 165	As above; responsibilities are fragmented
Tax	Income Tax Act, Customs and Excise Act, Betting Levy Act 2025	Zambia Revenue Authority (ZRA)

Under the Betting Control Act, running a betting business without a licence is an offence, with fines set in penalty units for first and later convictions. Bookmaker licences expire on 30 June each year and must be renewed. They cannot be transferred.

Reform under way: a single Lotteries and Gaming law

The government has repeatedly said the current laws are outdated and fragmented and have not kept up with mobile betting. Key milestones:

2014Tax on gaming and betting winnings begins (ZRA; Income Tax Act s.64A)
2023Withholding tax on winnings cut from 20% to 15%
23 June 2025Cabinet approves in principle a bill to repeal six older laws
August 2025Customs and Excise (Amendment) Act No. 11 assented on 8 August, introducing a 10% excise duty on stakes (ZRA says it applies from September 2025)
December 2025Finance ministry consults nationwide on a draft Lotteries and Gaming Bill and a single regulator
1 January 2026Betting Levy Act in force: 5% on online deposits and 5% on withdrawals

According to Zambia Monitor, the draft would create a Lotteries and Gaming Regulatory Authority, led by the Ministry of Finance and National Planning. As of October 2026 we found no record of the bill being passed by the National Assembly.

Casinos and betting shops

In Zambia, casinos are classed as tourism enterprises and need a licence from the tourism authorities. In 2019 the Ministry of Tourism and Arts said it would close unlicensed casinos and shut a non-compliant casino in Ndola. From that year, the 20% monthly service charge that casinos had paid to the tourism department became payable to ZRA instead. For where casinos are, opening hours and entry rules, see our guide to casinos in Zambia.

Betting shops fall under the Betting Control Act. The licence names the specific premises. Touting for customers outside licensed premises is prohibited, and games of chance may not be played on licensed betting premises.

Online gambling: sports betting is licensed, online casinos lack a regime

Mobile sports betting is widespread in Zambia. Operators need a licence under the Betting Control Act and pay tax locally. After the 10% excise duty was introduced in 2025, several large operators suspended or scaled back services for a time, and some challenged the tax in the Constitutional Court. In early October 2025 the court dismissed their application for an interim injunction to stop collection; the main constitutional challenge was still pending (Focus Gaming News).

Online casino games, such as slots and live dealer games, have no dedicated licensing regime. Offshore websites that hold no Zambian licence get no protection from local regulators, so if something goes wrong it is very hard to get your money back. We do not explain how to use such sites. More on this in our page on online casino rules in Zambia.

Minimum age, advertising and responsible gambling

Section 22 of the Betting Control Act says a bookmaker may not accept a bet from anyone under 18 or let them onto licensed betting premises. Breaking this rule can lead to a fine. In October 2026 the Zambia Gaming Association publicly urged operators to tighten age verification and asked parents to control children’s access to phones and money.

On advertising, the current betting law has no dedicated advertising provisions. It only bans touting outside licensed premises. As of October 2026 we found no specific regulation on gambling advertising.

Getting help: Lifeline Zambia on 933 (adults) and Childline Zambia on 116 (children and young people) are both free and confidential (source: Find A Helpline). In July 2026 the responsible-gambling organisation GamblePause announced it had completed registration in Zambia. Family members in China can also call mental health hotlines at home for support.

Gambling taxes: what players and operators pay

Tax	Rate	Base	Legal basis
Withholding tax on winnings	15%	Gaming, lottery and betting winnings	Income Tax Act s.64A and 2018 presumptive tax regulations
Excise duty	10%	Total stakes (filed monthly)	Customs and Excise (Amendment) Act No. 11 of 2025
Betting levy	5% + 5%	Deposits into and withdrawals from customer gaming accounts	Betting Levy Act No. 27 of 2025 (brick-and-mortar betting exempt)
Presumptive tax on gaming and betting	Rate not published in sources found	Gaming and betting operators	Paid according to ZRA’s monthly notices

Example: on a K1,000 win, the 15% withholding leaves about K850, or roughly RMB 280 (at the indicative mid-market rate of 1 ZMW ≈ 0.330 CNY on 28 October 2026, source: currencyconvert.online). The operator is the legal taxpayer for the 5% levy and the 10% excise duty, but the cost may be passed on to players. Read the legislation in the full text of the Betting Levy Act on ZambiaLII. Whether a Chinese tax resident also has to declare foreign income in China depends on your situation, so ask a professional.

What Chinese citizens should know: Criminal Law Article 303

Amendment XI to China’s Criminal Law, in force since 1 March 2021, added a third paragraph to Article 303. Organising PRC citizens to gamble abroad, where the amounts are huge or other circumstances are serious, is punished under the provision on running a gambling establishment. China News Service reported that this covers both organising trips to foreign casinos and organising participation in cross-border online gambling. The provision targets organising, recruiting and operating.

Chinese citizens working in Zambia who are employed by betting companies, or who do promotion, agency or payment collection aimed at users in China, may fall within this provision. Ask qualified lawyers in both Zambia and China about your own case, and read our disclaimer. For general preparation before you move, see our guide to leaving China.

For visas, daily life and safety in Zambia, go back to our Zambia country guide. Rules in the region vary widely. Compare the gambling laws of Tanzania, South Africa and Kenya.

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