Sports Betting Tax in Ghana (2026): The 10% Winnings Tax Is Gone, Here's What Still Applies

Updated October 2026 · By the BetGhanaHub team

If you placed slips in Ghana in 2023 or 2024, you remember the pain: win GH₵500 and watch 10% disappear before it hit your MoMo. Good news, charley. That withholding tax on winnings was abolished from 2 April 2025. But "no betting tax" isn't the whole story, so let me walk you through what's gone, what's still there, and what it means for you in 2026.

Quick disclaimer: I'm not a tax adviser. This is a plain-language summary of the official changes, with sources named, to help you ask the right questions. For big wins or business-level betting, talk to a qualified tax professional.

A short history of the Ghana betting tax

2023: the tax arrives

The Income Tax (Amendment) Act, 2023 (Act 1094) changed how betting and gaming were taxed. Two pieces mattered:

• A 20% tax on gross gaming revenue (GGR), paid by operators. GGR is basically total stakes minus winnings paid out.
• A 10% withholding tax (WHT) on players' winnings, deducted at the point of payout. This is the one punters called "the betting tax."

The withholding tax started in August 2023. It meant operators had to keep back 10% of your winnings and pay it to the Ghana Revenue Authority (GRA). It was controversial from day one, partly because many punters felt they were being taxed on gross winnings, including the return of their own stake, and partly because of concerns raised by operators about how the collection system was set up.

2025: the tax goes

The tax became a political issue in the 2024 election campaign. In the 2025 Budget Statement, presented to Parliament on 11 March 2025, the Finance Minister announced that the betting tax would be abolished, alongside the E-Levy. Parliament then passed the Income Tax (Amendment) Act, 2025 (Act 1129). After presidential assent and gazette notification, the change took effect on 2 April 2025.

The GRA confirmed the abolition in a public statement: winnings from lotteries, betting, gaming and similar games of chance paid on or after 2 April 2025 should no longer have withholding tax deducted.

What this means for your slips in 2026

For an ordinary punter with a Gaming Commission-licensed operator, the practical effect is simple:

• No 10% deduction at payout. If your slip returns GH₵1,000, you should receive GH₵1,000.
• Check your statements. If an operator is still deducting something labelled as tax on winnings, ask it in writing what the deduction is and under which law.
• Refunds for wrong deductions. According to the GRA's statement, players charged withholding tax on winnings paid on or after 2 April 2025 are entitled to a refund from the operator. If that applies to you, contact the operator with your slip numbers and dates.

A worked example

Illustration only. Under the old regime, how the 10% was calculated in practice was one of the complaints raised by punters and operators.

What hasn't changed

Operators still pay 20% on GGR

The 20% tax on gross gaming revenue introduced in 2023 still applies to licensed operators. You don't pay this directly, but it affects the business. Operators can respond to taxes in different ways, such as adjusting odds margins, bonuses or promotions. That's one reason the odds offered by different licensed companies can differ.

Winnings still count for income tax

This is the part most people miss. When the GRA announced the end of the withholding tax, it also noted that winnings should still be reported as part of annual income tax filings and may be subject to normal income tax rates, depending on their size. In other words, the tax collected automatically at source is gone, but the general income tax system still exists.

For most casual punters who win and lose small amounts across the year, this is mainly a record-keeping point. For someone who lands a very large win, or who bets at a scale that looks like a business, it's worth getting advice. Keep your slips, statements and MoMo records.

Offshore and crypto betting sites

Here's where things get grey. Offshore sportsbooks such as Cloudbet (Curaçao-licensed) and BetUS are not licensed by the Gaming Commission of Ghana. They don't operate the GRA withholding system, so they never deducted the 10% in the first place. That was sometimes used as a selling point when the tax existed.

Now that the withholding tax is gone for licensed operators too, that particular advantage has disappeared. What remains are the real trade-offs:

• No Gaming Commission protection if you have a dispute.
• Crypto-only funding for Ghanaian players on most offshore brands, which adds P2P spreads and network fees.
• Your income tax position doesn't change just because the site is offshore. The general rule about reporting income still applies to you as a Ghanaian taxpayer.
• Crypto price swings if you hold a balance in a volatile coin.

If you do use an offshore book, keep the same records you would for a local one: deposit and withdrawal dates, amounts in cedis on the day, and the TXIDs.

Crypto adds a second question

If you bet with crypto, there are really two things going on: the betting itself, and the buying and selling of a digital asset. Your coin can rise or fall in value between the day you buy it on P2P and the day you sell your winnings back for cedis. Rules for digital assets in Ghana have been evolving, with the Bank of Ghana and the Securities and Exchange Commission both active on the topic, and we can't give you a reliable one-line summary of how every gain should be treated. That's exactly the kind of question to put to a tax professional if the amounts are meaningful. What we can say is that keeping a dated record of each purchase and sale in cedis makes any future conversation much easier.

Betting as a hobby vs betting as a business

There's a difference between someone who stakes GH₵20 on the weekend and someone who bets full-time with large sums, uses multiple accounts and treats it as their main source of money. The second situation looks a lot more like business income, and the tax questions get more serious. If that's you, or you're heading that way, get proper advice, and also be honest with yourself about the risk. Very few people make a stable living from betting, and many who try end up in debt.

Keeping records without stress

You don't need accounting software. A simple note on your phone works:

1. Each month, write your total deposits and total withdrawals per site in cedis.
2. Note big individual wins with the date, slip number and payout.
3. Screenshot or download your account statement at the end of each month.
4. For crypto, note the cedi value when you bought, the network fee, and the cedi amount you received when you sold back on P2P.

Six months from now, you'll be glad you did, whether for tax or just to see honestly how much betting is costing you.

Why the tax debate mattered to punters

When the 10% withholding tax existed, it changed the maths of betting in a big way. Bookmakers already have a margin built into their odds, so most punters lose over time. Taking 10% off every winning payout on top of that made it even harder to come out ahead. Some punters responded by placing fewer, bigger accumulators to chase large returns, which is usually worse for your bankroll, not better.

With the deduction gone, the maths is back to "only" the bookmaker's margin. That's still a disadvantage you need to respect. Treat betting as paid entertainment, not as income.

Common questions punters ask

Do I pay tax on small winnings?

No tax is withheld at source any more. Whether winnings need to appear in an annual income tax return depends on your overall situation; the GRA has said winnings should be reported. If you're unsure, ask a tax professional or the GRA directly.

My operator still deducted 10% after April 2025. What do I do?

Contact the operator in writing with the slip details and reference the GRA statement on the abolition from 2 April 2025. If a licensed operator doesn't resolve it, you can raise it with the Gaming Commission of Ghana (toll-free 0800 454 545).

Is lotto treated the same way?

The withholding tax abolition covered lottery winnings and other games of chance including betting and gaming, according to the GRA and the official summaries of Act 1129.

Could the tax come back?

Tax law can always change through future budgets and amendments. Before staking big, check the latest GRA and Ministry of Finance announcements.

How to check the current rules yourself

• The Ghana Revenue Authority publishes statements and practice notes on its website and official social media.
• The Ministry of Finance publishes each year's Budget Statement, where tax changes are announced.
• The Gaming Commission of Ghana publishes notices for licensed operators and the public.
• Reputable tax firms publish free alerts summarising new tax laws, which can be easier to read than the Act itself.

How the change affects bonuses and odds

A question I get a lot: "Now the tax is gone, will odds get better?" There's no rule that says they must. Odds are set by each operator based on its own business, including the 20% GGR tax it still pays, the competition, and how much risk it wants on each market. Some operators may compete harder on odds or promotions; others may not change anything. The only way to know is to compare prices on the same match across a few licensed sites before you place your slip.

Bonuses deserve a separate warning. A welcome bonus often comes with wagering requirements, minimum odds per selection and maximum winnings. The removal of the withholding tax doesn't touch those conditions at all, so read the terms as carefully as you always should have.

A note on MoMo and the E-Levy

The same 2025 budget also announced the abolition of the Electronic Transfer Levy (E-Levy), which had applied to certain mobile money transfers. For punters who move money between MoMo wallets, bank accounts and betting accounts, that removed another small cost. Your network operator's own transfer and cash-out fees still apply, so check those in your MoMo app.

Bottom line

Since 2 April 2025, there's no 10% withholding tax on betting winnings in Ghana, and anyone wrongly charged after that date can ask the operator for a refund. Operators still pay 20% on gross gaming revenue, and the GRA says winnings still belong in your annual income tax return. Offshore sites never applied the WHT, but they also don't give you Gaming Commission protection. Bet with a budget, keep simple records, and enjoy your football.

If betting is putting pressure on your money or your mind, call the Mental Health Authority free on 0800 678 678.