TaxLawGHby MSL Business School
MSL Business SchoolLottery operations and GGR
Ghana Gaming and Lottery Tax
A current-law guide to the 20% tax on gross gaming revenue, operator calculations and filing—separated from the repealed withholding tax on player winnings.
Published by MSL Business School.
MSL Business School — Lottery operations and GGR at a glance
Controlling answer
The current legal position in one view.
Income from lottery operations is taxed at 20% of gross gaming revenue (GGR). The separate 10% withholding tax previously imposed on player winnings was removed by Act 1134 in 2025. Operators must not confuse the continuing GGR tax with the repealed player-winnings withholding.
Lottery operations and GGR
Operations within the GGR framework
The statutory and administrative framework covers sports betting, casinos, route operations, remote interactive games, private lotto operations, National Lottery Authority collaborators, marketing promotions and other games of chance.
Licensing fees, regulatory obligations and other taxes remain separate. A gaming licence does not replace tax registration, returns or payment.
Lottery operations and GGR
Compute GGR by operation type
| Operation | GGR method |
|---|---|
| Sports betting, remote interactive games, lotto and other games of chance | Total stakes or wagers, including relevant bonus/free bets, less payouts for the period. |
| Banking table games and route operations | Closing float less opening float and fills, following the GRA method. |
| Poker and other non-banking table games | Compensation received for conducting the game, including rake. |
A monthly negative GGR may be carried forward against a later positive GGR under the published administrative method. The operator must retain verifiable game, stake, payout, wallet and float records.
Lottery operations and GGR
The 10% tax on player winnings was repealed
Act 1094 introduced a 10% withholding tax on gross winnings, and GRA's April 2024 practice note explained its operation. Act 1134 removed that withholding tax in 2025. The older practice note is therefore historical for the winnings-tax provisions.
Do not revive a repealed tax: the continuing 20% GGR tax is an operator tax. It does not authorise a 10% deduction from a player's current winnings.
Lottery operations and GGR
Returns, payment and monitoring
- 01Close and reconcile the monthly gaming records for each operation.
- 02Compute GGR using the method appropriate to that operation.
- 03Apply any supportable negative-GGR carry-forward.
- 04File the monthly GGR return and pay by the 15th day of the following month.
- 05File the annual return and settle any balance within four months after the end of the basis period.
Act 915 permits a revenue monitoring system and access to relevant operator infrastructure for verification of gaming revenue.
Game-event-to-tax reconciliation
Player stakes, prizes, gross gaming revenue and withholding must reconcile by product and period.
Match the legal operator, gaming licence, approved platform, product and operating period.
Retain stakes, tickets, wagers, cancellations, voids, results and settlement records by game.
Reconcile the statutory base to stakes received and qualifying winnings paid without unsupported deductions.
Calculate and document withholding at the legally relevant payment or credit event.
Classify free bets, credits, jackpots and promotional awards under the applicable rules.
Bridge platform wallets, mobile money, banks, agents and cash to the gaming ledger.
Match operator tax and winnings withholding to their separate returns and payment references.
Reconcile regulatory reports, platform data, revenue, prizes, tax accounts and annual financial statements.
Frequently asked questions
Ghana Gaming and Lottery Tax questions
What is Ghana's gross gaming revenue tax rate?
The rate is 20% of taxable gross gaming revenue.
Does Ghana still impose 10% withholding tax on betting or lottery winnings?
No. Act 1134 removed the player-winnings withholding tax in 2025.
When is the monthly GGR return due?
The published GRA method requires the return and payment by the 15th day of the month following the reporting month.
Can negative GGR be carried forward?
GRA's published method permits monthly negative GGR to be carried forward against later positive GGR, subject to records and verification.
Is a gaming licence the same as tax compliance?
No. Licensing and tax obligations are separate.
MSL Business School legal reference map
Primary authority and official sources
- Income Tax (Amendment) Act, 2025 (Act 1134) — ParliamentOpen official source →
- GRA monthly GGR return for casinos and route operatorsOpen official source →
- GRA Acts libraryOpen official source →
Institutional publisher
TaxLawGH is MSL Business School's Ghana tax education platform.
MSL Business School publishes TaxLawGH to make Ghana's tax law easier to find, understand and apply.
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