Regulatory AuthorityUnified Accounting System (UAS)
License CostVaries
Regulation by Activity Type
Casinos
Regulated
Online Casinos
Prohibited
Betting
Regulated
Online Betting
Regulated
Lotteries
Regulated
Poker
Regulated
Highlights
Kazakhstan's gambling industry is regulated under the Law on Gambling, enacted in 2007 and regularly amended.
Licenses are mandatory for all gambling operators, with strict eligibility and operational requirements.
Land-based casinos and betting shops are permitted only in designated gambling zones; online gambling lacks a direct legal definition.
Recent reforms prohibit gambling for public servants, military personnel, and certain convicted individuals.
A Betting Account Center (BAC) is being established to oversee betting operations and collect 1.5% of all profits.
Gambling advertising faces severe restrictions, allowed mainly in gambling zones, official company sites, and sports media.
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Legislation
Primary Legislation
The core legal framework governing gambling in Kazakhstan is established by the Law of the Republic of Kazakhstan "On Gambling Business" (Law No. 219 dated January 12, 2007). This law defines the general principles, permitted types of gambling, and the scope of regulated activities within the country. It provides definitions for gambling, outlines the legal status of gambling operators, and sets the foundation for land-based and online gambling regulation.
Supplementary legal acts also play a significant role in the regulation of gambling activities:
The Criminal Code of the Republic of Kazakhstan, which specifies criminal offenses related to illegal gambling operations and participation.
The Code of Administrative Offences, which outlines administrative penalties for violations of gambling legislation.
The Law "On Advertising," which regulates the advertising of gambling services, including recent amendments that restrict advertising channels and content for bookmakers and totalizators.
Recent legislative amendments have also been made to the laws "On Public Health and the Healthcare System" and "On Compulsory Social Health Insurance" to address social and public health concerns related to gambling.
Regulatory Authority
Oversight and enforcement of gambling legislation in Kazakhstan are carried out by designated government bodies. The primary regulatory authority is the Ministry of Culture and Sports of the Republic of Kazakhstan, which is responsible for the implementation and supervision of gambling laws and regulations.
Issuing and revoking permits and licenses for gambling operators.
Monitoring compliance with legal requirements and regulatory standards.
Enforcing restrictions and penalties for violations of gambling-related laws.
Overseeing the implementation of amendments and new regulatory measures, including advertising restrictions and social responsibility provisions.
License Types
Types of Gambling Licenses in Kazakhstan
Casino License: Required for operating land-based casinos, which are permitted only in designated gambling zones.
Bookmaker License: Needed for running betting shops and accepting sports bets, both land-based and online.
Totalizator License: Required for pari-mutuel betting operations, such as those related to horse racing.
Slot Machine Hall License: For operating slot machine halls, also restricted to specific gambling zones.
Application Process and Procedures
Applications must be submitted to the designated regulatory authority, which, as of 2024, is transitioning to a new regulator known as the Unified Accounting System (UAS).
Applicants must provide detailed documentation, including company registration, proof of ownership or lease of premises within authorized gambling zones, and evidence of sufficient financial resources.
Background checks on owners, shareholders, and key personnel are mandatory to ensure no criminal records or disqualifying restrictions.
The UAS will oversee all money market operations and has the authority to approve or veto license applicants.
Processing times vary but typically range from several weeks to a few months, depending on the completeness of the application and regulatory workload.
License Duration, Renewal, and Eligibility
Licenses are generally issued for a fixed period, most commonly five years.
Renewal applications must be submitted before the license expires and require updated documentation and continued compliance with all regulatory requirements.
Eligibility is limited to legal entities registered in Kazakhstan; individuals cannot obtain gambling licenses.
Applicants must not have any unresolved criminal or administrative offenses related to gambling or financial crimes.
Licensing Costs, Fees, and Financial Requirements
Applicants are required to pay a non-refundable application fee upon submission.
Annual licensing fees apply and vary depending on the type of gambling activity:
Casino licenses and slot hall licenses typically incur the highest fees due to higher revenue potential.
Bookmaker and totalizator licenses have lower annual fees but may be subject to additional transaction-based charges.
With the introduction of the UAS, operators may be required to pay up to 1.5% of all betting transactions as a regulatory fee.
Applicants must demonstrate sufficient authorized capital and financial guarantees to ensure operational stability.
Key Requirements for Obtaining and Maintaining a License
Operations must be conducted strictly within authorized gambling zones for land-based activities.
Licensees must implement robust anti-money laundering (AML) and responsible gambling measures.
All gambling equipment and software must be certified and comply with technical standards set by the regulator.
Operators are required to maintain transparent accounting and reporting systems, integrated with the UAS for real-time monitoring.
Failure to comply with regulatory requirements can result in suspension or revocation of the license.
Summary Table: Licensing Aspects
License Type
Application Fee
Annual Fee
Duration
Key Requirements
Casino
Non-refundable, varies
High, varies
Up to 5 years
Gambling zone, AML, financial checks
Bookmaker
Non-refundable, varies
Moderate, varies
Up to 5 years
UAS integration, responsible gambling
Totalizator
Non-refundable, varies
Moderate, varies
Up to 5 years
Financial guarantees, compliance
Slot Hall
Non-refundable, varies
High, varies
Up to 5 years
Gambling zone, certified equipment
Gambling Tax
Tax Rates for Gambling Operators in Kazakhstan
Kazakhstan applies a fixed tax system for gambling operators, with rates varying depending on the type of gambling activity. The taxation is not based on gross gaming revenue (GGR) or turnover, but rather on the number of gaming units or operational elements (such as tables, slot machines, or betting shops) operated by the licensee.
Type of Gambling
Tax Basis
Monthly Tax Rate (per unit)
Casinos
Gaming table
Approximately KZT 1,300,000 per table
Casinos
Slot machine
Approximately KZT 130,000 per machine
Bookmakers
Betting shop (outlet)
Approximately KZT 300,000 per outlet
Totalizators
Betting shop (outlet)
Approximately KZT 300,000 per outlet
Online Bookmakers
Legal entity (per license)
Approximately KZT 1,000,000 per month
Online Totalizators
Legal entity (per license)
Approximately KZT 1,000,000 per month
These rates are subject to periodic updates by the government and may be adjusted for inflation or legislative changes.
Basis for Taxation
Taxes are calculated on a per-unit basis (e.g., per gaming table, slot machine, or betting shop), not on GGR or turnover.
For online operators, the tax is a fixed monthly amount per legal entity holding the relevant license.
Tax Reporting and Payment Requirements
Gambling operators must file monthly tax declarations to the local tax authorities.
Tax payments are due on a monthly basis, typically by the 25th day of the month following the reporting period.
Operators are required to maintain detailed records of all taxable units (tables, machines, outlets) and submit supporting documentation as part of their tax filings.
Failure to comply with reporting or payment deadlines may result in fines or suspension of gambling operations.
Tax Incentives, Exemptions, and Special Provisions
No specific tax incentives or exemptions are currently provided for gambling operators in Kazakhstan.
There are no reduced tax rates for new market entrants or for investments in infrastructure.
Recent legislative developments indicate the introduction of a Unified Accounting System (UAS), which will collect an additional fee of up to 1.5% of all betting transactions. This is separate from the fixed taxes and is designed to fund the new regulatory body overseeing betting operations.
Kazakhstan’s gambling taxation framework is characterized by its reliance on fixed monthly payments per unit or license, with strict reporting and payment schedules. The introduction of additional transaction-based fees for betting operators is a recent development aimed at enhancing regulatory oversight.
Prohibited Individuals
Age Restrictions and Identification Requirements
In Kazakhstan, the minimum age for participation in gambling is 21 years old
Strict identification procedures are in place to verify a player’s age and identity before granting access to gambling services. Operators must ensure that all players provide valid identification documents to confirm eligibility.
Certain groups are explicitly prohibited from participating in gambling, including individuals sentenced to restriction of freedom or those with suspended sentences, public servants, military personnel, and heads of state organizations.
Prohibited Activities and Game Restrictions
Gambling is only permitted in specifically designated gambling zones; all other forms of land-based gambling outside these zones are prohibited.
Online gambling is generally restricted, with only certain licensed activities allowed under strict regulatory oversight.
Unlicensed gambling operations and participation in unauthorized games are strictly forbidden and subject to administrative or criminal penalties.
Bookmakers and totalizators are subject to additional controls, including restrictions on who may participate and where these activities can be offered.
Advertising and Marketing Limitations
Advertising of bookmakers and totalizators is prohibited on online platforms, except on the official websites and within the physical territory of licensed gambling zones.
Gambling advertisements are allowed exclusively in sports-themed media and at sports facilities during sporting events; all other forms of gambling advertising are banned.
Sending gambling advertisements to subscriber mobile devices is strictly prohibited.
All advertising must comply with responsible gambling messaging and must not target vulnerable groups, including minors and those prohibited from gambling.
Responsible Gambling Requirements and Player Protection Measures
Operators are required to implement robust responsible gambling programs, including providing information on the risks of gambling and access to support services for problem gambling.
Self-exclusion mechanisms must be available, allowing players to voluntarily restrict their own access to gambling services.
Operators must monitor player behavior for signs of problem gambling and intervene as necessary to offer support or restrict access.
Special measures are in place to prevent participation by individuals who are legally barred from gambling, including public servants and those under legal restrictions.
Geographic and Location Restrictions
Land-based casinos and gambling halls are only permitted in two designated gambling zones: Kapchagay (Almaty region) and Shchuchinsk (Akmola region). Operation of gambling establishments outside these zones is strictly forbidden.
Bookmaker offices and totalizators may only operate in approved locations and are subject to additional geographic restrictions.
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Timeline
Year/Date
Event
1999
Initial legislation regulating gambling activities is adopted in Kazakhstan following independence.
2007-01-12
The Law on Gambling (No. 219) is enacted, establishing a comprehensive legal framework for gambling, including licensing requirements and the creation of designated gambling zones.
2017
Amendments are introduced to strengthen regulation, including enhanced requirements for operators and expansion of administrative and criminal liability for illegal gambling activities.
2023
President signs a law introducing changes to gambling business regulation, including new restrictions and amendments to the Code of Administrative Offenses.
2024-06-05
Kazakhstan's parliament passes a bill to establish a new regulator, the Unified Accounting System (UAS), which will oversee all betting market operations and introduce a transaction fee system.
2025-04-10
Senate approves further amendments, including a ban on gambling advertising on online platforms (except within gambling zones and official resources), restrictions on who can participate in gambling, and additional measures to protect vulnerable groups.
Requirements
Software Certification and Technical Standards
All gambling software used by operators must comply with technical standards set by the Kazakh authorities. This includes ensuring that gaming systems, random number generators (RNGs), and betting platforms are fair, reliable, and secure.
Software and systems must undergo certification by accredited testing laboratories to verify compliance with these standards before deployment.
Operators are required to maintain ongoing compliance with technical standards, subject to periodic audits and inspections by the regulator or its designated agents.
Any updates or changes to the software must be reported to the regulator and may require re-certification.
Data Protection, Privacy Measures, and Server Location
Operators must implement robust data protection measures to safeguard personal and financial information of players in accordance with Kazakh data privacy laws.
All gambling-related data, including player records and transaction logs, must be stored on servers physically located within Kazakhstan, unless otherwise authorized by the regulator.
Access to sensitive data must be restricted to authorized personnel, and data transmission must be encrypted using industry-standard protocols.
Operators are required to establish procedures for data breach detection, reporting, and mitigation.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators must implement comprehensive AML programs, including real-time monitoring of transactions for suspicious activity.
Mandatory KYC procedures require operators to verify the identity, age, and legal eligibility of all customers before allowing them to participate in gambling activities.
Operators must maintain records of customer identification documents, transaction histories, and reports of suspicious activity for a period specified by law.
Regular staff training on AML and KYC obligations is required, and operators must cooperate fully with law enforcement and regulatory authorities in investigations.
Financial Reporting, Auditing Standards, and Record-Keeping
Operators are required to maintain accurate and up-to-date financial records, including detailed logs of all bets, payouts, deposits, and withdrawals.
Regular financial reporting to the regulator is mandatory, with reports submitted in a prescribed format and frequency.
Annual independent audits of financial statements and gaming systems are required to ensure transparency and integrity.
All records, including financial, operational, and customer data, must be retained for a minimum period as specified by Kazakh law and must be readily accessible for regulatory review.
Technical Implementation Requirements for Responsible Gambling Tools
Operators must integrate responsible gambling tools into their platforms, including self-exclusion mechanisms, deposit and betting limits, and reality checks.
Systems must be capable of enforcing self-exclusion requests immediately and sharing exclusion data with the regulator and other licensed operators as required.
Operators are required to display responsible gambling information prominently and provide access to support resources for problem gambling.
Technical systems must log all responsible gambling interactions and interventions for audit and compliance purposes.
Ministry of Culture and Sports of the Republic of Kazakhstan
Phone: +7 (7172) 74-13-12
Email: k.kense@mki.gov.kz
Address: 8 Mangilik El ave., House of Ministries 14th, Astana 010000, Republic of Kazakhstan
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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.
