20 February 2026
Blaai af vir Afrikaanse weergawe.
The Free Market Foundation (FMF) has submitted a response to National Treasury’s draft discussion paper proposing a 20% national tax on online gambling, urging that the proposal be withdrawn and reconsidered within South Africa’s existing decentralised regulatory regime.
The FMF argues that the proposed tax would undermine provincial authority, overburden legal gambling operators, and risk driving consumers further towards unregulated offshore platforms, which already dominate the online gambling market.
“The assumption that it would be possible to enforce a tax on offshore platforms despite the absence of any mechanism or enforcement infrastructure is fundamentally flawed,” says Ayanda Zulu, FMF Policy Officer and author of the submission.
South Africa’s gambling regulatory regime is decentralised, with provincial gambling boards (PGBs) holding primary authority over licensing, compliance, and taxation, while the National Gambling Board (NGB) plays a limited role in oversight, norm-setting, and compliance support.
The FMF’s submission warns that the proposed national tax represents a shift towards fiscal centralisation that raises constitutional concerns.
“What the paper frames as the harmonisation of South Africa’s decentralised gambling tax regime effectively amounts to fiscal centralisation,” says Zulu. “This centralisation of fiscal authority undermines the autonomy of PGBs and raises serious constitutional questions regarding the erosion of jurisdictional boundaries.”
The FMF further challenges Treasury’s argument that online bookmakers are “undertaxed” and that tax competition is problematic. The submission notes that bookmakers already face a substantial cumulative tax burden, which includes provincial gambling taxes, value-added tax, and corporate taxes. Introducing an additional national levy would push their effective tax rates to disproportionately high levels.
Tax competition among jurisdictions – with some provinces levying higher taxes and others lower taxes – is a legitimate exercise in public policy. Different jurisdictions will propose different value offerings to entrepreneurs in a bid to attract more investment and economic activity to their regions. Historical and global experience shows this decentralised model to be desirable and conducive to economic growth.
“The proposed tax is likely to drive users to offshore online casinos, which, according to industry research, already account for roughly 62% of all online gambling activity,” says Zulu.
While acknowledging the social costs associated with online gambling, the FMF argues that a national tax is not an effective tool for addressing them. Instead, it recommends that communities and civil society take a leading role in mitigating social harms, while policymakers focus on resolving the legal status of online casinos.
“The priority should be resolving the legal status and regulation of online casinos within the existing decentralised regime before consideration is given to a fiscal framework for them,” concludes Zulu.
The FMF recommends that National Treasury withdraw the draft discussion paper and engage in further consultation on regulatory clarity before proposing any fiscal policy on online casinos.
Click here to read the full submission.
Ends.
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Voorgestelde dobbelbelasting is voorbarig en oorskry grense, sê Vryemarkstigting
20 February 2026
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Die Vryemarkstigting (FMF) het ‘n voorlegging ingedien op die Nasionale Tesourie se konsepbesprekingsdokument wat ‘n nasionale belasting van 20% op aanlyn-dobbelary voorstel. Die stigting dring daarop aan dat die voorstel ingetrek en heroorweeg word binne die bestaande gedesentraliseerde reguleringsraamwerk van Suid-Afrika.
Die FMF voer aan dat die voorgestelde belasting provinsiale gesag sou ondermyn, wettige dobbelary-operateurs oorlaai, en verbruikers verder na ongereguleerde buitelandse platforms sou dryf, wat reeds die aanlyn-dobbelmark oorheers.
“Die veronderstelling dat ‘n belasting op buitelandse platforms afgedwing kan word ondanks die afwesigheid van enige meganisme of handhawingsinfrastruktuur is grondliggend gebrekkig,” sê Ayanda Zulu, Beleidsbeampte by die FMF en outeur van die voorlegging.
Suid-Afrika se dobbelreguleringsraamwerk is gedesentraliseerd, met provinsiale dobbelrade (PDR’s) wat primêre gesag het oor lisensiëring, nakoming, en belasting, terwyl die Nasionale Dobbelraad (NDR) ‘n beperkte rol speel in toesig, normstelling en ondersteuning met nakoming.
Die FMF se voorlegging waarsku dat die voorgestelde nasionale belasting ‘n skuif na fiskale sentralisasie verteenwoordig wat grondwetlike kommer wek.
“Wat die dokument as harmonisering van Suid-Afrika se gedesentraliseerde dobbelbelastingraamwerk raam, kom in werklikheid neer op fiskale sentralisasie,” sê Zulu. “Hierdie sentralisering van fiskale gesag ondermyn die outonomie van die PDR’s en roep ernstige konstitusionele vrae op rakende die erosie van jurisdiksionele grense.”
Die FMF bevraagteken verder die Tesourie se argument dat aanlyn-boekmakers “onderbelas” word en dat belastingmededinging problematies is. Die voorlegging wys daarop dat boekmakers reeds ‘n aansienlike kumulatiewe belastinglas dra, wat provinsiale dobbelbelasting, belasting op toegevoegde waarde, en maatskappybelasting insluit. Die invoering van ‘n bykomende nasionale heffing sou hul effektiewe belastingkoerse tot onredelik hoë vlakke opstoot.
Belastingmededinging tussen jurisdiksies – met sommige provinsies wat hoër belasting hef en ander laer – is ‘n legitieme uitoefening van openbare beleid. Verskillende jurisdiksies stel verskillende waarde-aanbiedings aan entrepreneurs voor om sodoende meer belegging en ekonomiese aktiwiteit na hul streke te lok. Historiese en wêreldwye ondervinding toon dat hierdie gedesentraliseerde model wenslik en bevorderlik is vir ekonomiese groei.
“Die voorgestelde belasting sal waarskynlik gebruikers na buitelandse aanlyn-kasino’s dryf, wat volgens bedryfnavorsing reeds ongeveer 62% van alle aanlyn-dobbelaktiwiteit uitmaak,” sê Zulu.
Terwyl die FMF die sosiale koste verbonde aan aanlyn-dobbelary erken, voer dit aan dat ‘n nasionale belasting nie ‘n doeltreffende instrument is om dit aan te spreek nie. In plaas daarvan beveel die stigting aan dat gemeenskappe en die burgerlike samelewing ‘n leidende rol speel in die beperking van sosiale skade, terwyl beleidmakers fokus op die oplossing van die regsstatus van aanlyn-kasino’s.
“Die prioriteit behoort te wees om die regsstatus en regulering van aanlyn-kasino’s binne die bestaande gedesentraliseerde raamwerk op te los voordat oorweging gegee word aan ‘n fiskale raamwerk daarvoor,” sluit Zulu af.
Die VMS beveel aan dat die Nasionale Tesourie die konsepbesprekingsdokument terugtrek en verdere konsultasie voer oor regulatoriese duidelikheid voordat enige fiskale beleid oor aanlyn-kasino’s voorgestel word.
Klik hier om die volledige indiening te lees.
Einde.
