Betting Law and Tax in Kenya (2026)

Updated: 10 November 2026

Kenya’s betting rules changed a lot in 2025 and 2026: a new law, a new regulator, new regulations and new tax rules from 1 July 2026. This page explains, in plain language, who regulates betting, what the age rule is, what the advertising rules mean for you, how betting is taxed, and how self-exclusion works.

This is general information, not legal or tax advice. For your own situation, speak to a qualified lawyer or tax adviser, or contact the Kenya Revenue Authority (KRA) or the Gambling Regulatory Authority (GRA).

The short version

• Betting in Kenya is regulated by the Gambling Regulatory Authority (GRA) under the Gambling Control Act, 2025.
• Gambling is for adults 18 and over.
• Deposits for betting carry 5% excise duty.
• A 20% withholding tax applies to winnings, as the law now defines them.
• Tax on payouts is withheld by the operator when the money is paid to your betting account, not when you withdraw it.
• The tax rules changed on 1 July 2026 and may change again with the next Finance Act.

The law and the regulator

The Gambling Control Act, 2025 set up the Gambling Regulatory Authority (GRA). The GRA replaced the Betting Control and Licensing Board (BCLB), which regulated betting under the old law. The GRA’s website is gra.go.ke, where the Act and the 2026 regulations are published.

The regulations published on gra.go.ke in 2026 are:

• Licensing Regulations (L.N. 111)
• Conduct of Gambling Operations Regulations (L.N. 112)
• Advertising Regulations (made on 29 June 2026)
• Appeals Regulations
• Foreign-Based Operator Regulations

Licences: a change-over period

Operators that were licensed under the old system are moving to licences under the 2025 Act. A GRA notice of 18 August 2026 extended existing licences to 24 September 2026 and opened applications for new licences under the 2025 Act.

On 3 November 2026 the GRA published its list of online licensed operators for the 2026/2027 financial year: 11 companies, six of them licensed as bookmakers. The GRA says the list will be updated periodically. To check an operator:

1. Find the company behind the site on the GRA list. Our licence check guide shows the list with its date.
2. Ask the operator for its GRA licence number.
3. Look for the GRA licence notice on the operator’s own website.
4. Contact the GRA on its toll-free line, 0800 723 770 (Monday to Friday, 8am to 5pm).

Our guide on how to check a GRA licence goes through these steps. An operator that cannot show a valid GRA licence is outside the Kenyan system, which means you may have nowhere in Kenya to turn if something goes wrong, for example if a payout is not made.

Age: 18 and over

Gambling in Kenya is for adults aged 18 and over, under the Gambling Control Act 2025. Under the Advertising Regulations, every approved gambling advert must also state that minors are not allowed to gamble.

Advertising rules in plain words

The Advertising Regulations 2026 set out what gambling adverts may and may not say. In plain words, a gambling advert may not:

• urge you to act, for example by telling you to open an account or place a bet straight away;
• use testimonials from players;
• show past winners or stories of big wins;
• present gambling as a source of income, an investment or a way out of money problems;
• be aimed at, or appeal to, children and young people under 18.

What this means for you: if you see a betting advert promising easy money, showing a “winner” or urging you to place a bet straight away, treat it with suspicion. This site follows the same approach: we explain how betting works, and we do not push anyone to bet with any operator.

Tax on betting in Kenya

Betting tax in Kenya is set by the Finance Act, 2026, in force since 1 July 2026. The details below are based on information from KRA and published tax analyses.

Excise duty on deposits: 5%

Excise duty on betting and gaming is 5% of the amount deposited for betting or gambling purposes. Since 1 July 2026 it applies to the amount deposited for betting, whether or not the money sits in a wallet first, and horse racing is now included.

Withholding tax on winnings: 20%

The Finance Act 2026 brought back a 20% withholding tax on winnings, for residents and non-residents. “Winnings” is now defined as a payout from a lottery or prize competition by a person licensed under the Gambling Control Act 2025.

There is an open question about the stake. A proposal in the Finance Bill to exclude the stake from “winnings” was deleted before the Act was passed, and published analysis notes that the definition does not make clear whether the stake is excluded.

When the tax is taken

For betting and gaming payouts, the base for withholding tax is “withdrawals”, which now means any money or money’s worth paid or disbursed to a player’s account by a licensed operator. The tax point is when the money is paid to your betting account, not when you later move it to M-Pesa.

What this means for you

• When you deposit for betting, 5% excise duty applies to the deposit.
• Tax on payouts is withheld by the operator before the money reaches you.
• The exact deduction depends on the product: betting payouts are treated differently from lottery or prize competition winnings.
• The operator should show the deduction on the bet slip or in your transaction history. If you cannot see it, ask the operator.

Why there is no worked example here: the base for the deduction on sports bets is disputed, so we do not show a calculation that could turn out to be wrong. Tax is also never a good reason to choose one operator over another.

How the rules got here

For context: the Finance Act 2025 had cut the excise on betting from 15% of the stake to 5% of the deposit, and had replaced the 20% tax on winnings with a 5% tax on withdrawals.

The rules changed on 1 July 2026 and may change again with the next Finance Act. For the latest position, check kra.go.ke.

Self-exclusion through the GRA

If you want to stop betting, you can ask to be barred through the GRA’s self-exclusion process:

• Operators bar you for a set period, typically 6 months to 5 years.
• The bar covers premises, websites and apps.
• There is no early exit: once you start, the period runs in full.
• You need ID and proof of address.
• You start the process at the GRA office or by email, as shown on the GRA self-exclusion page.

Operators also offer their own tools, such as deposit limits and time-outs. Our guide to responsible gambling explains them.

If you have a problem with an operator

Start with the operator’s customer service and keep a record: screenshots, transaction numbers, dates and the names of the staff you spoke to. For gaming enquiries, the GRA’s toll-free line is 0800 723 770, Monday to Friday, 8am to 5pm.

Frequently asked questions

Who regulates betting in Kenya? The Gambling Regulatory Authority (GRA), set up by the Gambling Control Act 2025. It replaced the BCLB.

How much is betting tax in Kenya? According to KRA and published tax analyses, deposits for betting carry 5% excise duty, and a 20% withholding tax applies to winnings as the Finance Act 2026 defines them. The exact deduction on a payout depends on the product, and the operator withholds it before the money reaches you.

Do I pay tax when I withdraw to M-Pesa? The tax point is when the money is paid to your betting account, not when you withdraw it. Your operator should show the deduction on the bet slip or in your transaction history.

Is there a list of licensed betting sites in Kenya? Yes. On 3 November 2026 the GRA published a notice listing 11 companies with online licences under the 2025 Act for the 2026/2027 financial year. Our licence check guide shows the list with its date and source.