The National Treasury today published a draft national online gambling tax discussion paper for public comments. The gambling industry has evolved over the years from traditional forms of gambling to the greater use of online gambling. This has been influenced by technological advancements and increased access to the internet and electronic communication tools, especially following the Covid-19 pandemic. Gambling is now easily available online and it is accessible almost anywhere and at any time.

The growth of online gambling also brings challenges, such as problem gambling and social issues, which require continued monitoring and responsive regulation. From a public policy perspective, there should be no problem with recreational gamblers as they do not place any external costs on society. However, to the extent that problem gambling imposes a cost on society (negative externalities), it is in the public interest that such behaviour be regulated or reduced.

The discussion paper therefore provides an overview of the gambling industry in the country, considers the current legislative framework and international practices on the taxation of online gambling and proposes a new national online gambling tax for South Africa.

Comment period

The draft national online gambling tax discussion paper has been released for public comments and is available on the National Treasury website: www.treasury.gov.za. Please forward your written comments to the email address: gamblingtax@treasury.gov.za by close of business on 30 January 2026.