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UA

Is Gambling Legal in Ukraine?

Regulated
Gambling is fully legal and regulated; a new central executive authority oversees licensing, compliance, and responsible gambling since April 2025.
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    Key Information Highlights Legislation Timeline Requirements Sources

    Key Information

    Last Update 2025
    Regulatory Authority Central executive body for state gambling policy (established 2025, replacing KRAIL)
    License Cost Varies

    Regulation by Activity Type

    Casinos Regulated
    Online Casinos Regulated
    Betting Regulated
    Online Betting Regulated
    Lotteries Regulated
    Poker Regulated

    Highlights

    • The Ukrainian gambling market was legalized in 2020, ending a decade-long prohibition and introducing comprehensive regulation.
    • In early 2025, the main regulator KRAIL was abolished due to corruption concerns and replaced by a new authorized state body.
    • Only Ukrainian resident legal entities with valid licenses can operate or supply gambling software and services.
    • Strict advertising rules ban patriotic themes, military references, and most celebrities, with sponsorships tightly regulated.
    • Operators pay an 18% tax on gross gaming revenue and winnings, plus an 18% corporate profit tax and significant license fees.
    • Online and land-based gambling are both legal, with separate licensing requirements for each vertical, including casinos, betting, and poker.
    • Recent reforms target gambling addiction, with new limits, enhanced player protection measures, and expanded regulatory powers.
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      Legislation

      Primary Legislation

      The legal framework for gambling in Ukraine is defined by several core legislative acts. The primary law governing gambling activities is the Law of Ukraine “On State Regulation of Activities on the Organization and Conduct of Gambling” (Law No. 768-IX), adopted in July 2020. This law established the legal basis for the operation of land-based and online casinos, betting, slot machine halls, and online poker, as well as the framework for state regulation and oversight of the gambling sector.
      • Law of Ukraine No. 768-IX “On State Regulation of Activities on the Organization and Conduct of Gambling” – the foundational act legalizing and regulating gambling in Ukraine, setting out the permitted types of gambling, requirements for operators, and the principles of state oversight.
      • Law of Ukraine No. 4116-IX “On Amendments to Certain Legislative Acts of Ukraine to Combat Gambling Addiction (Ludomania) and to Improve the State Regulation of Activities Related to the Organisation and Conduct of Gambling and Lotteries” – adopted in December 2024, with most provisions effective from April 2025, this law introduces significant updates to the regulatory regime, including enhanced measures for player protection, advertising restrictions, and new requirements for gambling organizers and service providers.
      These laws are supplemented by various subordinate regulations and government resolutions that further detail the rules for advertising, technical standards, responsible gambling measures, and operational procedures for gambling businesses.

      Regulatory Authority

      The oversight and regulation of the gambling sector in Ukraine are entrusted to a central executive authority. Until early 2025, this role was performed by the Commission for Regulation of Gambling and Lotteries (KRAIL). Following the adoption of Law No. 4116-IX, KRAIL has been dissolved and replaced by a newly established authorized body, which is tasked with implementing state policy and regulatory functions in the gambling sector.
      • Development and implementation of regulatory policies for all licensed gambling activities.
      • Supervision and enforcement of compliance with gambling legislation and regulations.
      • Issuance, suspension, and revocation of gambling licenses.
      • Monitoring of advertising, responsible gambling measures, and player protection mechanisms.
      • Coordination with other state bodies to prevent illegal gambling and ensure the integrity of the sector.
      The new regulatory authority is granted expanded powers to set operational standards, enforce compliance, and introduce measures to combat gambling addiction and illegal activities within the industry.

      License Types

      Types of Gambling Licenses in Ukraine

      • Land-Based Casino License: For operating physical casinos, typically in 4- and 5-star hotels in major cities.
      • Online Casino License: For offering casino games via internet platforms.
      • Bookmaking License: For organizing and conducting betting activities, both land-based and online.
      • Slot Machine Hall License: For operating slot machine halls, usually in 3- to 5-star hotels.
      • Online Poker License: For organizing and conducting poker games online.
      • Individual Equipment Licenses: Separate licenses for each gambling table, roulette, betting shop, and slot machine.
      • B2B (Gambling Services) License: For providers of gambling software and services used by licensed operators.
      • Racetrack Betting License: For organizing betting on horse races.
      • Investment License: For specific large-scale investment projects related to gambling infrastructure.

      Application Process and Eligibility

      • Only legal entities registered in Ukraine are eligible to apply for gambling licenses.
      • The company must have a minimum authorized capital of 30 million UAH, formed in cash or, in some cases, in property or property rights.
      • Applicants must open a bank account in Ukraine and provide proof of the origin of their funds used for authorized capital.
      • For online operations, the applicant must register a domain name in the .UA zone and undergo certification and inspection of their gambling systems by accredited bodies.
      • A bank guarantee is required, typically amounting to 7,200 minimum wages, to ensure financial reliability and cover potential liabilities.
      • Applicants must submit a comprehensive set of documents, including company registration certificates, proof of capital, business plans, and compliance statements.
      • Entities with tax or licensing arrears, or those linked to hostile nations, are ineligible for licenses.

      Licensing Fees and Financial Requirements

      License Type Annual Fee (Minimum Wages) Other Financial Requirements
      Online Casino 1,300 (temporarily 3,900 until state monitoring system is live) Authorized capital of 30 million UAH; bank guarantee of 7,200 minimum wages
      Land-Based Casino Varies by city and location, typically higher in Kyiv Same as above
      Bookmaking (Online/Land-Based) 1,300 (temporarily 3,900 for online) Same as above
      Slot Machine Hall 750 (per hall) Same as above
      Online Poker 770 Same as above
      B2B Gambling Services 300 Same as above
      • All fees are calculated based on the official minimum wage at the time of application and are payable annually.
      • Additional fees apply for each individual gaming table, slot machine, or betting shop operated.
      • Costs for certification, system inspections, and bank guarantees are separate and negotiated with relevant service providers.

      Duration, Renewal, and Maintenance of Licenses

      • Licenses are typically issued for a five-year period.
      • Annual license fees must be paid in advance for each year of operation.
      • Renewal requires continued compliance with all regulatory requirements, including financial solvency, responsible gambling measures, and reporting obligations.
      • Failure to comply with regulations, maintain authorized capital, or pay fees can result in suspension or revocation of the license.
      • Operators must implement real-time monitoring systems and comply with player identification, anti-money laundering (AML), and responsible gambling protocols.

      Key Requirements for Obtaining and Maintaining a License

      • Applicant must be a Ukrainian legal entity with the required authorized capital and bank guarantee.
      • All key personnel must meet suitability and integrity standards, with no criminal records or connections to hostile nations.
      • Operators must ensure transparency, implement certified gambling systems, and provide regular reporting to the regulator.
      • Strict adherence to responsible gambling policies, including player identification, self-exclusion, and limits on play and spending.
      • Entities must not have outstanding tax or license fee debts.
      • Operators are subject to ongoing audits and inspections by the regulatory authority.

      Recent Regulatory Changes

      • As of April 2025, a new central executive body replaces the previous regulator (KRAIL) and is responsible for all licensing and oversight functions.
      • Licensing processes are being digitized, with plans for a mandatory online monitoring system for all gambling operators.
      • Additional restrictions and eligibility criteria have been introduced to enhance integrity and prevent criminal or foreign hostile influence in the sector.

      Gambling Tax

      Tax Rates for Gambling Operators in Ukraine

      Type of Gambling Activity GGR Tax Rate Corporate Profit Tax Notes
      Slot Machine Halls 10% 18% GGR-based
      Casinos 18% 18% GGR-based
      Bookmakers 18% 18% GGR-based
      Lotteries 30% 18% GGR-based
      • Gross Gaming Revenue (GGR) is the primary basis for taxation. GGR is defined as the difference between the total amount wagered and the total amount paid out as winnings.
      • Operators must also pay the standard corporate profit tax of 18% on their profits, in addition to the GGR tax.

      Tax Reporting and Payment Requirements

      • Gambling operators are required to calculate and remit GGR taxes according to the rates specified for their particular activity.
      • Tax payments are typically made on a monthly or quarterly basis, depending on the operator's tax regime and legal requirements.
      • Operators must submit detailed tax reports to the State Tax Service of Ukraine, including calculations of GGR, tax due, and supporting documentation.
      • Corporate profit tax is reported and paid annually, following the general procedures for corporate taxpayers in Ukraine.
      • Operators are also responsible for withholding and remitting personal income tax on player winnings that exceed the statutory threshold (currently set at eight times the minimum wage).

      Tax Incentives, Exemptions, and Special Provisions

      • During the period of martial law, some operators temporarily used a simplified 2% income tax regime, but this has been abolished and the sector has returned to the standard tax rates as of early 2025.
      • There are no current special tax incentives or exemptions specifically for gambling operators under the main regime. All operators must pay the standard GGR and corporate profit taxes.
      • Significant annual license fees are also required for each type of gambling activity, but these are separate from the taxes described above and not considered tax incentives.

      Prohibited Individuals

      Age Restrictions and Identification Requirements

      • The minimum legal age for participation in any form of gambling in Ukraine is 21 years. Gambling operators are required to verify the age and identity of all players before allowing participation, using official identification documents.
      • Advertising and online gambling platforms must take measures to ensure that only individuals aged 21 and over are targeted and allowed access.
      • Player identification is mandatory for both online and land-based gambling, including verification of personal data and source of funds in certain cases, to comply with anti-money laundering (AML) obligations.

      Prohibited Types of Gambling Activities and Game Restrictions

      • Gambling activities are only permitted if explicitly licensed; unlicensed gambling is strictly prohibited.
      • Lotteries are operated under a state monopoly, and only specific licensed operators may conduct them.
      • Credit betting, the offering of free bonuses instead of placing a bet, and reimbursement of expenses for participation in gambling are prohibited.
      • Operators are forbidden from offering gambling products or services to individuals who are self-excluded, on exclusion lists, or otherwise restricted by court order or regulatory decision.
      • Companies with links to hostile nations or under sanction are barred from obtaining licenses or operating in Ukraine.

      Advertising and Marketing Limitations

      • Gambling advertising is heavily restricted and only permitted under strict conditions. For example, television advertising is allowed exclusively between 11:00 pm and 6:00 am, and all advertising must target audiences aged 21 and over.
      • The use of patriotic themes, references to the ongoing war with Russia, or the involvement of volunteers and military personnel in gambling advertising is strictly forbidden.
      • Popular figures, except for athletes, may not be featured in gambling advertisements. The use of names or images of celebrities, film characters, or animated figures is also prohibited.
      • Advertising must not suggest that gambling can be a solution to financial problems or promote excessive or irresponsible gambling behavior.
      • Sponsorship by gambling operators is limited, with stricter requirements and prohibitions on using gambling brands in charitable activities or as sponsors/partners in contexts not directly related to gambling.
      • Direct marketing through unsolicited messages, calls, or outreach is banned.

      Responsible Gambling Requirements and Player Protection Measures

      • Operators must implement robust responsible gambling programs, including providing clear information on the risks of gambling and access to self-exclusion tools.
      • Mandatory breaks during gambling sessions, spending caps, and limits on playtime are required to help prevent gambling addiction and promote healthy gambling habits.
      • Operators are obligated to monitor player behavior for signs of problem gambling and intervene when necessary, including offering support resources and the option to self-exclude.
      • All gambling payments must be made exclusively through bank accounts to ensure traceability; cash and alternative payment methods are not permitted for gambling transactions.
      • Operators must maintain real-time monitoring systems for gambling activity to ensure compliance and facilitate early detection of problematic behavior.
      • Players must have access to clear procedures for submitting complaints and seeking redress regarding gambling services.

      Geographic and Location Restrictions for Gambling Venues

      • Land-based casinos are only allowed in four- and five-star hotels, while slot machine halls are permitted in three- to five-star hotels, subject to licensing and regulatory approval.
      • Gambling venues are prohibited within a certain distance of educational institutions, government buildings, and other sensitive locations, as defined by regulatory guidelines.
      • Online gambling operators must ensure their platforms are not accessible from jurisdictions where gambling is prohibited or unlicensed.
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        Timeline

        Year/Date Event
        2009 (June) Ukraine bans all forms of gambling following a deadly fire in a gambling hall in Dnipropetrovsk, except for state lotteries.
        2020 (July 14) The Verkhovna Rada adopts the Law "On State Regulation of Activities on the Organization and Conduct of Gambling" (Law No. 768-IX), legalizing gambling with strict regulation and establishing the framework for a new regulatory authority.
        2020 (September 23) The Commission for Regulation of Gambling and Lotteries (KRAIL) is established as the state regulator for gambling and lotteries.
        2021 (February) KRAIL issues the first gambling licenses, marking the official launch of the regulated gambling market in Ukraine.
        2021 (August) A KRAIL member is detained by the National Anti-Corruption Bureau of Ukraine for alleged bribery, highlighting regulatory challenges.
        2024 (March) A public petition against gambling garners over 26,000 signatures in a day, prompting the government to assess the social impact of gambling and propose reforms.
        2024 (December) The Verkhovna Rada passes Law No. 9256-d, initiating a major overhaul of gambling regulation, including the dissolution of KRAIL and the creation of a new central executive regulatory body.
        2025 (January) President signs sweeping gambling reforms into law, focusing on combating addiction, increasing oversight, and restructuring regulatory bodies.
        2025 (April 1) The new regulatory authority officially replaces KRAIL, with enhanced powers and stricter rules on advertising, licensing, and responsible gambling.

        Requirements

        Software Certification and Technical Standards

        • Only Ukrainian resident legal entities holding the required license may supply or provide software directly used in organizing and conducting gambling activities, including for both domestic and non-resident operators.
        • Gambling software and gaming systems must comply with technical standards set by the authorized regulatory body, ensuring fairness, randomness, and integrity of games.
        • Operators are required to implement certified random number generators (RNGs) and ensure that all gaming outcomes are provably fair and auditable.
        • Technical systems must be capable of real-time data transfer to the regulator’s monitoring system for oversight and compliance verification.
        • Any updates or changes to gaming software must be submitted for approval and re-certification before deployment in the live environment.

        Data Protection, Privacy Measures, and Server Location

        • Operators must comply with the general rules of Ukrainian data privacy legislation, including the Law of Ukraine on Personal Data Protection.
        • Personal data of players must be securely stored and processed, with appropriate technical and organizational measures to prevent unauthorized access, loss, or disclosure.
        • Data servers used for processing and storing gambling-related information must be located within Ukraine, ensuring data sovereignty and regulatory access.
        • Operators must ensure that all data transfers, including backups and disaster recovery systems, adhere to Ukrainian data protection requirements.
        • Access to sensitive data is restricted to authorized personnel, with audit trails and regular security assessments required.

        Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures

        • Gambling operators are classified as primary financial monitoring entities and must conduct mandatory customer identification and verification (KYC) before allowing participation in gambling activities.
        • Operators must verify the identity and age of all players, including checks against government-issued identification and exclusion lists.
        • Enhanced due diligence is required for high-risk customers and transactions, including verification of the source of funds.
        • All gambling payments must be made exclusively through bank accounts, prohibiting the use of cash or alternative payment methods.
        • Operators are required to monitor transactions for suspicious activity, report suspicious transactions to the relevant authorities, and maintain AML compliance policies and staff training programs.

        Financial Reporting, Auditing Standards, and Record-Keeping

        • Operators must maintain comprehensive and accurate records of all gambling transactions, player accounts, and financial operations.
        • Financial records must be retained for a minimum period as specified by the regulator and be readily available for inspection upon request.
        • Regular financial reporting to the regulator is mandatory, including detailed reports on bets placed, winnings paid, and other key financial indicators.
        • Operators are subject to independent audits of their financial statements and gaming systems to ensure transparency and compliance with regulatory standards.
        • Any discrepancies or irregularities identified during audits must be reported and rectified in accordance with regulatory requirements.

        Technical Implementation Requirements for Responsible Gambling Tools

        • Operators must implement technical tools to promote responsible gambling, including mandatory session time limits, spending caps, and enforced breaks during gambling sessions.
        • Systems must allow players to set personal deposit, loss, and time limits, and provide options for self-exclusion or cooling-off periods.
        • Real-time monitoring and detection of risky gambling behavior are required, with automated interventions and notifications to players exhibiting signs of problem gambling.
        • Operators must integrate their systems with the national self-exclusion register and ensure immediate enforcement of self-exclusion requests.
        • Responsible gambling information and support resources must be prominently displayed within all gambling platforms and communications.

        Sources

        Primary Regulatory Authorities

        Legislation Resources

        Contact Information

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          Important Information Notice

          Gambling regulations are subject to change. The information provided on this page was accurate at the time of publication, but may not reflect the current regulatory landscape. Always consult official sources for the most up-to-date information before making any gambling-related decisions.

          Last updated: 18 April 2025