01 May 2025
This is the third report in the series being prepared by H2 Gambling Capital (H2) on an optimum market structure for the Africa online gambling industry. This report focuses on an Optimum Tax Structure, specifically the importance of taxing operators – not players – with a Gross Gaming Revenue (GGR) or Net Gaming Revenue (NGR) based tax, at a reasonable tax rate level, and the reasons why other taxes including Withholding Taxes distort the market.