ZAMBIA – The Zambia Revenue Authority (ZRA) has opened a temporary tax relief window for businesses in the gaming and betting sector, giving operators an opportunity to regularise outstanding tax obligations and secure relief from qualifying penalties and interest.
The initiative, known as the Extended Voluntary Disclosure Scheme (EVDS), commenced on September 17, 2026, and will remain open until December 31, 2026. The programme covers qualifying tax liabilities for periods ending on or before August 31, 2026.
Under the scheme, eligible taxpayers can voluntarily disclose previously unreported tax liabilities, file outstanding returns and settle the principal tax owed in exchange for a waiver of qualifying penalties and interest. The ZRA says the programme is intended to provide taxpayers with a defined period to correct their tax affairs and meet outstanding obligations.
Gaming and betting businesses are specifically included in the EVDS, with the programme covering Presumptive Tax on Gaming and Betting and the Betting Levy. The scheme also applies to a range of other domestic tax obligations, including income tax, Pay As You Earn (PAYE), rental income tax, withholding tax and Value Added Tax (VAT), subject to the applicable conditions.
For eligible taxpayers who settle the underlying principal tax liability, the EVDS provides for a 100 per cent waiver of qualifying accrued penalties and interest. The programme also provides proportional relief where a taxpayer settles only part of the qualifying principal liability during the programme period.
The proportion of penalties and interest waived is linked directly to the amount of principal tax paid. For instance, a taxpayer who settles 50 per cent of an eligible principal tax liability may qualify for a corresponding 50 per cent waiver of qualifying penalties and interest.
To participate in the EVDS, taxpayers are required to make full and accurate disclosures of previously undeclared income. Where relevant, businesses must also provide information relating to imports and exports and ensure that outstanding tax returns are filed.
The scheme is available not only to taxpayers who have never declared the relevant liabilities but also to those who previously declared their tax obligations but still have outstanding penalties and interest. This gives compliant-but-indebted taxpayers an opportunity to address unresolved tax liabilities within the specified programme period.
With the EVDS scheduled to close on December 31, 2026, eligible operators have a limited window to regularise qualifying historical tax obligations and potentially benefit from the waiver of penalties and interest provided under the programme.
