South Africa online gambling tax: what is proposed

What tax has National Treasury proposed on online gambling?

South Africa's National Treasury has proposed a 20 per cent tax on operators' gross gambling revenue from online gambling, in addition to provincial taxes. It published the proposal in a discussion paper on 25 November 2025. It is a proposal, not law. [1] [2]

The paper's wording for the proposed tax on operators' gross gambling revenue is: “it is proposed that a 20 per cent tax is applied on gross gambling revenue from online betting, including interactive gambling, which would be in addition to the currently applied provincial taxes.” [1]

The 2026 Budget Review, dated 25 February 2026, says the paper “proposed a tax of 20 per cent on gross gambling revenue”, a tax on operators' revenue from online gambling. [3]

The paper adds that the proposed national tax on operators' gross gambling revenue, alongside provincial taxes, “would lead to a tax rate of between 26 per cent and 29 per cent.” That is Treasury's figure for operators under the proposal, not a rate in force. [1]

Provincial taxes on licensed betting already exist [1]. Our South African sports betting statistics guide gives the R3.42 billion that betting paid in taxes and levies in 2024/25, and how the provinces split it [4].

Is the national online gambling tax law yet?

No. South Africa's Finance Minister, Enoch Godongwana, said in his 21 October 2026 Medium Term Budget Policy Statement speech that consultations on the proposed tax design are ongoing and “[a]n announcement of the final design will be made in the February 2027 Budget.” [5]

The same passage says the consultations cover “its linkages to the existing regulatory framework, and the implications for provinces and the currently regulated market.” [5]

As of 30 October 2026, neither Treasury's 30 July 2026 draft tax bills statement [6] nor its 2026 media statement list [7] shows a draft online gambling tax bill.

The 2026 Budget Review said a proposal, including any revisions from the consultation, “will be included in draft legislation that will be made available for public comment later in the year.” [3]

Key numbers on the proposed tax

Every figure here is a Treasury proposal, estimate or date. None is a tax in force.

• 20%

  Proposed tax on operators' gross gambling revenue from online gambling

  A proposal in the 2025 discussion paper, not law. Source: [1]

• 26–29%

  Proposed national tax plus provincial taxes, on operators' gross gambling revenue

  Treasury's figure for the proposal, not a rate in force. Source: [1]

• 27 February 2026

  Close of public comment on the proposed tax's discussion paper

  Extended from 30 January 2026. Source: [8]

• February 2027

  Budget in which the Minister said the final design is to be announced

  Speech of 21 October 2026. Source: [5]

• Over R10 billion

  Treasury's estimate of extra revenue from the proposed 20% tax on operators' gross gambling revenue, at current levels

  Treasury's own estimate in the 2025 discussion paper. Source: [1]

Do bettors pay tax on winnings in South Africa?

SARS's capital gains tax guide excludes “[p]rizes or winnings from gambling, games or competitions which are authorised by, and conducted under, the laws of South Africa” from that tax. [9] We found no SARS text saying whether such winnings are income (checked 30 October 2026).

That guide calls itself a simple introduction that “should accordingly not be used as a legal reference”, and it applies to the 2024 year of assessment, 1 March 2023 to 29 February 2024 [9]. For your own position, ask SARS or a tax adviser.

The proposed national tax is a different thing. It is on operators' gross gambling revenue, which Treasury's paper defines as “total turnover less winnings paid to players”, not on a bettor's winnings. [1]

What has Treasury said about timing?

South Africa's Finance Minister said on 21 October 2026 that, for the proposed national online gambling tax, “[a]n announcement of the final design will be made in the February 2027 Budget.” [5] Public comment was extended to 27 February 2026. [8]

The comment period first ran to 30 January 2026. Treasury moved it after “numerous requests from stakeholders” to extend it [8]. The speech's passage on the tax names no rate and no start date [5].

Why does Treasury want the tax?

South Africa's National Treasury says, in its 2025 discussion paper, that “the main objective of the reform would not be to raise further revenue, but rather to discourage problem and pathological gambling and their ill effects.” [1]

The paper also says that, at current levels, the proposed 20 per cent tax on operators' gross gambling revenue “would translate into over R10 billion in additional revenue for national government.” That is Treasury's own estimate. [1]

In the October 2026 speech the Minister said the submissions received “generally recognised the need to address the growth of online gambling and its associated harm.” [5]

How to cite this page

Cite National Treasury as the source of the proposal and name the document. The table says where each figure sits, so you can check it against the PDF.

Sources

The numbers in the text point to these pages. Each was opened on the date shown.

1. National Treasury, Draft national online gambling tax discussion paper (November 2025). Read 30 October 2026.
2. National Treasury, Media statement: publication of the draft national online gambling tax discussion paper for public comment (25 November 2025). Read 30 October 2026.
3. National Treasury, 2026 Budget Review (25 February 2026), chapter 4, page 44. Read 30 October 2026.
4. National Gambling Board, Gambling Sector Performance in South Africa 2024-2025 Summary Report, Figure 29 (page 28). Read 30 October 2026.
5. National Treasury, 2026 MTBPS speech by the Minister of Finance, 21 October 2026 (marked "Check against delivery"). Read 30 October 2026.
6. National Treasury, Media statement: publication of the 2026 draft tax bills for comment (30 July 2026). Read 30 October 2026.
7. National Treasury, Media statements issued in 2026 (list). Read 30 October 2026.
8. National Treasury, Media statement: extension of deadline for public comments on the draft national online gambling tax discussion paper. Read 30 October 2026.
9. South African Revenue Service, ABC of Capital Gains Tax for Individuals (Issue 13, 18 March 2025). Read 30 October 2026.

About this guide

Published by Avenmark Media. A separate pass re-opened every source above and checked each claim against it, on 30 October 2026. A second, independent check compared a sample of the claims with the same sources. How we write and correct our pages.

Found a mistake? Email [email protected]. We correct the page, change its updated date and say what changed.