Abstract: This article evaluated Differential tax treatment in the Gaming industry in Tanzania, based on the experience in Dar es Salaam Region, from a tax-equity perspective. It was concerned with the relationship between shifts in the tax base, tax rates, fixed obligations, methods of payment, and enforcement of the tax and the principles of horizontal equity, vertical equity and ability to pay. The article adopted Interpretivist paradigm, the approach used was Qualitative and the type of the research was Descriptive Comparative Case Study. Documentary study and semi-structured interviews with purposively selected representatives from gaming-businesses, officials of Tanzania Revenue Authority, officials of the Gaming Board of Tanzania, gaming business tax practitioners and experts were used to generate evidence. Data from the interview and documentary were analyzed using the themes and the qualitative content analysis with NVivo. The results indicate that differential treatment is not necessarily unfair given that there are different game types concerning models, regulatory risks, technologies and revenues. However, equity concerns are present if the effective burden (or cost) on comparable operators is materially different, but there is no defensible difference, or if there are fixed obligations which are only weakly related to economic capacity, or if inconsistent enforcement of the obligations causes disadvantage for the compliant operators. The article concludes that the overall financial and administrative impact (not just statutory rates) should be assessed when determining gaming-tax equity. It suggests an alignment of fiscal and gaming authorities and more frequent equity reviews, with clear reasons for making anyinequity, proportional assessments of fixed and variable obligations, and more effective use of technology to enforce the principles of equity.