5% excise on deposits
Five percent, charged on what you put in rather than what you stake. That base change happened in July 2025, when the rate also came down from 15%. In July 2026 the base widened again, and this is the part that catches people: it now covers money's worth, credits, incentives, tokens, chips and tickets, whether you funded them or the operator did.
Rate and base history
| From | Rate | Base |
|---|---|---|
| Before July 2025 | 15% | Amount staked |
| 1 July 2025 | 5% | Amount deposited into a customer's betting or gaming wallet |
| 1 July 2026 | 5% | Amount deposited for betting or gambling purposes, including money's worth, credits, incentives, tokens, chips and tickets, from either party |
Horse racing lost its exclusion in the 2026 Act. If you read a page that still treats racing as outside the excise, it is out of date.
Why the stake-versus-deposit distinction matters
Under a stake-based charge, recycling the same 1,000 shillings through ten bets meant ten taxable events. Under a deposit-based charge it means one, at the point the money enters. That is better for a high-churn punter and worse for someone who deposits large and bets rarely. Any guide still saying excise on stakes is describing a regime that ended in mid-2025.
Is the excise shown separately when I deposit
Presentation varies by operator. Some absorb it into the displayed figure, some itemise it. If your credited balance is less than your deposit and nobody explains why, ask for the basis in writing.
Does it apply to a crypto casino deposit
Excise is charged on Kenyan operators as part of their tax obligations. An offshore operator outside the Kenyan licensing system is not collecting it. Again, that describes the operator's position and not your own declaration position.