What changed
| Period | Published position |
|---|---|
| From August 2023 | A 10% withholding tax applied to winnings from betting, lottery, gaming, and games of chance under the previous amended framework. |
| March 2025 | Parliament approved legislation abolishing the 10% withholding tax on those winnings. |
| 2 April 2025 | The President assented to the repeal legislation. |
| Current 2026 position | Ministry of Finance guidance says Ghanaians keep betting and lottery winnings without that player withholding tax. Check for later amendments. |
Source check
This timeline was checked against public Ghana government sources on 24 August 2026.
What the repeal covers
The Ministry of Finance described the 2025 change as abolition of the 10% withholding tax on bet winnings and gaming. Public parliamentary and government material described the scope as betting winnings, gaming, lottery, and games of chance.
For an ordinary player, the practical point is that the former automatic 10% withholding should not be presented as a current deduction from an otherwise eligible payout merely because it came from betting or casino play.
Do not overstate the rule
The repeal does not prove that gambling can never have a tax consequence anywhere. Residence, offshore operators, another country's law, professional activity, or unusual facts can change the analysis.
Player withholding is not operator tax
The repeal removed the specified withholding from player winnings. It did not declare gaming businesses tax-free. Ghana Revenue Authority materials include a Gross Gaming Revenue return for casino and route operators that calculates business-level tax on net gross gaming revenue. That is not a percentage to take directly from an individual player's cash-out.
| Item | Who it concerns | Automatic current player deduction? |
|---|---|---|
| Former 10% winnings withholding | Player | No. It was repealed in 2025. |
| Operator GGR tax | Gaming operator | No. It is not a direct 20% player-payout deduction. |
| Payment-provider fee | Player or merchant under the service terms | Possibly, if current terms authorize it. It is not betting tax. |
| Bonus or account adjustment | Player account under operator terms | Possibly, but the operator should identify the rule and calculation. |
Why a withdrawal can still be lower than expected
- Bonus maximum-win or maximum-conversion rules.
- Incomplete wagering or a restricted-game adjustment.
- A void, cancelled, or corrected bet.
- A withdrawal or payment-provider fee.
- Currency conversion or exchange-rate spread.
- A daily payout cap with the remainder still in the account.
- An operator set-off, account correction, partial payment, or calculation error.
Ask for an itemized statement showing the opening withdrawable balance, every adjustment and fee, the amount released, and the payment reference. A reduced amount by itself does not prove that tax was charged.
Worked examples
Example 1: straightforward current payout
A player has GHS 1,000 of eligible withdrawable winnings and no fee, conversion, bonus restriction, or other adjustment. The repealed 10% player withholding should not reduce that amount to GHS 900 under the old rule.
Example 2: payment fee
A player requests GHS 1,000 and receives less because a clearly disclosed current payment fee applies. The difference may be a payment cost, not betting tax. The operator should identify the fee and term.
Example 3: bonus adjustment
A displayed balance includes bonus-derived funds subject to a maximum conversion. An amount removed under accepted bonus terms is a contractual account adjustment, not automatically a government tax. An unclear or incorrectly applied rule can still be disputed.
Simplified illustrations
These examples explain categories. They are not tax calculations for a particular person.
What to do if an operator still deducts 10%
- 1Save the withdrawal statement and screenshot showing the deduction.
- 2Ask the operator to name the deduction precisely.
- 3Request the legal provision, effective date, and mathematical calculation.
- 4Confirm whether the account is treated as Ghanaian and settled in GHS.
- 5Separate tax from a fee, conversion, bonus adjustment, or another-country rule.
- 6Use the operator complaint process and retain its final written reply.
- 7Escalate unresolved gaming-operator disputes to the Gaming Commission with evidence.
- 8Contact the Ghana Revenue Authority or a qualified Ghana tax professional for personal advice.
Keep account information truthful
Do not conceal winnings, use another person's wallet, or alter residence information to avoid a deduction.