KZN Gaming Tax Bill overhauls rates, levies, and tax base — comment deadline running

The KwaZulu-Natal Gaming and Betting Tax Bill, 2026 repeals the KwaZulu-Natal Gaming and Betting Tax Act, 2010 (Act 9 of 2010) in its entirety and replaces it with a revised tax and levy framework for all persons licensed under the KwaZulu-Natal Gaming and Betting Act, 2010. Casino gaming tax rates rise on a progressive scale from 9.75% to 15% of gross gaming revenue; limited payout machine tax increases to 15.1%; and bingo tax ranges from 4% to 11% — the first rate revisions since 2012. New levies are introduced payable to the KZN Economic Regulatory Authority to fund a Transformation Fund and horse racing development. The definition of 'amount of money' is broadened to capture freeplay credits, bonuses, and loyalty benefits within gross gaming revenue, and the regime is expressly extended to all forms of virtual gaming and betting products. Fixed-odds betting on horse races attracts a 5.5% tax plus a 0.5% Transformation Fund levy, while sporting-event fixed-odds betting tax decreases to 5.80% plus a 0.15% levy. Pari-mutuel betting tax is set at 1.35% of all monies bet with a minimum 70% return to winning bettors. The Bill is before the KZN Legislature's Finance Portfolio Committee and written public representations must be submitted within 15 working days from 22 June 2026.