Belarus: gambling regulation and licensing
- Online sports bettingRegulated
- Online casinoRegulated
- Online pokerRegulated
- Esports bettingRegulated
- Crypto casinoProhibited
- iLotteryNot yet verified
- Land-based (reference)Regulated
- Headline tax
- 12% GGR
- Licence required
- Yes
- Last verified
- 24 Sept 2026
Summary
Belarus licenses land-based and online gambling through the Ministry of Taxes and Duties (MNS), which sets policy and supervises the sector with the State Control Committee. Only Belarusian legal entities can hold a gambling licence, and an online licence, for a "virtual gambling establishment", is open only to a company that has held a gambling licence and operated in Belarus for at least two years. Online sports and totalisator betting, slot games and card games, including live dealer games, are permitted. Each licensed site must be listed by domain in the Unified Register of Licences and connected to the state control system (SKKS), which records every stake and payout. The minimum age is 21. The framework is Presidential Decree No. 226 of 6 June 2025, whose main provisions took effect on 11 March 2026, replacing the 2005 and 2018 decrees. It tightened identification to a video session or an in-person visit, limited players to one account per operator, allowed deposits through crypto exchange operators in the High Technology Park, and required banks to refuse card payments to foreign gambling merchants. Online operators pay gambling business tax of 12% of gaming income from 1 January 2026, up from 10%; land-based operators pay 5% plus fixed monthly amounts per table, machine and cash desk. Winnings are taxed at 5%. Online platforms must hold a Monitoring Centre test protocol by 1 July 2027.
Common pitfalls
Assuming a foreign licence or a local partner is enough: only Belarusian legal entities with two years of licensed activity in Belarus can run online gambling. Quoting 2025 rates: the online rate rose to 12% and the winnings tax to 5% on 1 January 2026. Treating lotteries and electronic interactive games as gambling: they sit outside the gambling Regulation, and lotteries are registered by the Ministry of Finance.
Key facts
- Regulator
- Ministry of Taxes and Duties of the Republic of Belarus (MNS)
- Regulator type
- Government ministry
- Headline tax
- 12% GGR
- Licence required
- Yes
- Minimum age
- 21+
- Tax base
- Gambling business tax on gaming income, assessed monthly: for a virtual gambling establishment, the positive difference between stakes accepted and winnings paid (including returned unplayed stakes), plus income received for letting others run games on its technical solutions (Tax Code, arts. 356 and 357). Land-based operators pay 5% on the same stake-less-winnings difference, reduced by the fixed tax on gaming objects.
Legal framework
Primary statutes
Presidential Decree No. 226 of 6 June 2025 "On activity in the gambling business"
Указ Президента Республики Беларусь от 6 июня 2025 г. № 226 «О деятельности в сфере игорного бизнеса»
- Year
- 2025
- In force
- Yes
- Summary
- Approves the Regulation on carrying out activity in the gambling business: permitted activities and games, the SKKS control system, self-exclusion, the minimum age of 21, identification of online players, payment rules and the ban on paying foreign gambling operators. Its main provisions took effect on 11 March 2026 and repealed Decree No. 9 of 2005 and Decree No. 305 of 2018.
Law No. 213-Z of 14 October 2022 "On licensing", chapter 17
Закон Республики Беларусь от 14 октября 2022 г. № 213-З «О лицензировании»
- Year
- 2022
- In force
- Yes
- Summary
- Makes the MNS the licensing authority for the gambling business and sets the pre-licence and licence requirements, including two years of licensed activity in Belarus before an online licence, the special account, remote access for the MNS and connection to the SKKS.
Tax Code of the Republic of Belarus (Special Part), chapter 35 and art. 214
Налоговый кодекс Республики Беларусь (Особенная часть)
- Year
- 2009
- In force
- Yes
- Summary
- Gambling business tax on gaming tables, slot machines, cash desks and gaming income, and the personal income tax rate on winnings.
Secondary instruments
Постановление Совета Министров Республики Беларусь от 24 декабря 2025 г. № 764
- Year
- 2025
- In force
- Yes
- Summary
- Operating rules for casinos, slot halls, totalisators, bookmakers and virtual gambling establishments, the technical requirements and testing of virtual gambling establishments, the SKKS and Monitoring Centre, and the special account of 90,000 base units (20,000 for sports betting only). In force from 11 March 2026.
Law No. 225-Z of 10 May 2007 "On advertising", art. 23
Закон Республики Беларусь от 10 мая 2007 г. № 225-З «О рекламе»
- Year
- 2007
- In force
- Yes
- Summary
- Content rules for gambling advertising and bans on placement in daytime broadcasting, in schools, health, cultural and sports premises, in media for under-18s and on toys.
Code of Administrative Offences, art. 13.6
Кодекс Республики Беларусь об административных правонарушениях
- Year
- 2021
- In force
- Yes
- Summary
- Fines for breaches of gambling legislation, including banned games, equipment outside the SKKS, late payouts and admitting excluded or under-21 players.
Key amendments
- 1 Apr 2019Council of Ministers Resolution No. 139 of 1 March 2019 sets the procedure and technical requirements for virtual gambling establishments.
- 1 Jan 2025Law No. 47-Z of 13 December 2024 raises the online gaming income rate to 10% and the fixed rates per gaming object, and doubles the rate for slot machines whose model has been registered for more than ten years.
- 1 Jan 2026Law No. 127-Z raises the online gaming income rate from 10% to 12%, the land-based rate from 4% to 5%, the fixed rates per object, and the income tax on winnings from 4% to 5%.
- 11 Mar 2026Decree No. 226 and Resolution No. 764 take effect, replacing Decree No. 9 of 2005 and Decree No. 305 of 2018; banks start refusing card payments to foreign gambling merchants (MCC 7995).
Pending legislation
Test protocol for every virtual gambling establishment
- Stage
- Enacted in Decree No. 226, para. 3; compliance deadline 1 July 2027
- Expected
- 1 Jul 2027
- What it changes
- Online operators must hold a Monitoring Centre test protocol confirming that their platform meets the Council of Ministers requirements. Operating a virtual gambling establishment without one after 1 July 2027 is illegal (para. 4).
Presidential Decree No. 64 of 20 February 2026 "On improving lottery activity"
- Stage
- Signed and published on 24 February 2026; the amendments take effect nine months after publication
- What it changes
- Bars under-18s and players on the gambling exclusion list from electronic instant lotteries, requires banks and e-money issuers to refuse those players payments to lottery merchants (MCC 9406), and allows only non-cash top-ups of lottery game accounts.
Licensing
- Licence required
- Yes
- Application window
- Not yet verified
- Local establishment required
- Yes
- Local server required
- Yes
- Local domain required
- A domain in the national segment of the internet by default; a foreign-segment site is allowed only if player account, identification and IP data are stored on servers in Belarus
- Bank guarantee or bond
- A special bank account in Belarus holding 90,000 base units on the first day of each quarter, or 20,000 base units for operators offering only online sports and totalisator betting (Resolution No. 764, para. 2), ring-fenced for taxes and player payouts.
- Certification requirements
- Virtual gambling establishments are tested by the Monitoring Centre for the Gambling Business, which may recognise test results of foreign authorised bodies under an agreement with them, and must hold a test protocol by 1 July 2027. Slot machines must be of a model in the State Register kept by the State Committee for Standardisation.
- Barriers to entry
- Only Belarusian legal entities may be licensed. An online licence requires a licence and at least two years of gambling activity in Belarus, a manager or deputy with three years of sector experience, the special account, connection to the SKKS and remote access for the MNS and Monitoring Centre (Law No. 213-Z, arts. 105 and 106).
Licence types
Gambling business licence: virtual gambling establishment
- Scope
- Online betting, totalisator, slot games, card games and live-mode games through a website whose domain is entered in the Unified Register of Licences
- Fee basis
- State duty of 500 base units to grant a licence, 250 base units to change it to add services, venues or domains, and 10 base units for other changes (Tax Code, appendix 22, items 67 to 69)
Gambling business licence: casino, slot machine hall, bookmaker office, totalisator
- Scope
- Land-based gambling at venues entered in the Unified Register of Licences
- Fee basis
- Same state duty as above; one licence covers each component service listed on it
Taxation
- Headline GGR tax
- 12% GGR
- Effective date
- 1 Jan 2026
- Player winnings tax
- Personal income tax of 5% on winnings and returned unplayed stakes received from Belarusian gambling organisers, from 1 January 2026 (Tax Code, art. 214, para. 4); previously 4%.
- Withholding mechanism
- The gambling organiser withholds the tax as tax agent when it pays the winnings and remits it by the 22nd of the following month.
- VAT treatment
- Income from the gambling business is not subject to VAT (except import VAT) or to profit tax (Tax Code, art. 355).
- Tax base
- Gambling business tax on gaming income, assessed monthly: for a virtual gambling establishment, the positive difference between stakes accepted and winnings paid (including returned unplayed stakes), plus income received for letting others run games on its technical solutions (Tax Code, arts. 356 and 357). Land-based operators pay 5% on the same stake-less-winnings difference, reduced by the fixed tax on gaming objects.
Earmarked levies
- Gambling business tax on gaming objects (monthly, land-based): BYN 9,495 per gaming table (per playing field; halved for tables connected to the SKKS), BYN 319 per slot machine (doubled for models registered more than ten years), BYN 2,993 per totalisator cash desk, BYN 1,995 per bookmaker cash desk
Compliance
- Minimum age
- 21+
- National self-exclusion
- List of persons restricted from gambling establishments, virtual gambling establishments and gambling (kept by the Monitoring Centre through the SKKS) (mandatory)
- KYC timing
- At registration, before any gambling
- AML regime
- Gambling organisers set internal control rules, identify players to prevent money laundering and terrorist financing, and file special forms on transactions subject to special control with the financial monitoring body through the SKKS. Payouts may be suspended or blocked under AML law. Third-party cards, wallets and accounts may not be used.
- Deposit limits
- No statutory limit. Operators may let players set a maximum amount for stakes and a period during which they can play (Resolution No. 764, virtual gambling establishment Regulation, para. 11).
- Central monitoring system
- Special computer cash register system (SKKS) run by the Monitoring Centre for the Gambling Business; every gaming table, slot machine, cash desk and online platform must be connected.
- Data localisation
- Player account, identification and IP data must be stored on servers physically in Belarus when a site uses the foreign internet segment; identity documents, player logs and IP addresses are kept for at least five years (Decree No. 226 Regulation, paras. 8 and 29.3).
- KYC requirements
- Players must be identified and verified at registration, either by a live video session showing their identity document or by visiting a land-based venue of the same operator. Operators must use multi-factor authentication, may take a photo of the player during play, check identity documents against Ministry of Internal Affairs records through the SKKS, and block duplicate accounts; each player may hold only one account per operator (Decree No. 226 Regulation, paras. 20, 26 and 29).
- Stake limits
- Not yet verified
- Mandatory player messaging
- Online sites must state that under-21s are barred and publish an extract of the Regulation setting out player prohibitions and obligations (Decree No. 226 Regulation, paras. 24 and 29.15).
- Reporting obligations
- Every stake, payout and returned stake is recorded in the SKKS in real time; licensees file a half-yearly and annual report with the MNS inspectorate by 1 August and 1 March, and must give the MNS and Monitoring Centre remote access to online platforms (Decree No. 226 Regulation, paras. 29, 34 and 35).
- Game content restrictions
- Only the game types listed in the Regulation may be offered, and no bet may be linked to referendums or elections, the purchase of alcohol or tobacco, or unlawful acts (Decree No. 226 Regulation, paras. 4 and 10.4).
Advertising
- Advertising permitted
- Yes
- Watershed
- Gambling advertising is banned on television and radio from 07:00 to 21:00, except bookmaker or totalisator name and trade-mark advertising at the venue of a sports event shown live or recorded, and as overlays in sports programmes (Law No. 225-Z, art. 23).
- Sponsorship rules
- Bookmaker and totalisator advertising, including on sports kit and equipment, is allowed in sports buildings; other gambling advertising is not.
- Bonus advertising rules
- Operators may offer bonuses only to players who have their own funds to stake, and must publish bonus terms on the site (Resolution No. 764, virtual gambling establishment Regulation, para. 12).
Restrictions
- No suggestion that winning is guaranteed or that gambling is a way to earn a living
- No claim that gambling brings social, professional, sporting or personal success
- No images of minors, no exaggeration of the chance of winning, and no disparaging of people who do not gamble
- No gambling advertising in buildings of educational, health and cultural organisations, in media for under-18s, or on toys
- No contests, lotteries or other promotions aimed at attracting people to gamble
- Information about illegal online gambling may not be distributed in Belarus (Decree No. 226, para. 5)
Payments
- Credit card ban
- Not yet verified
- Crypto stance
- Not yet verified
- Permitted methods
- Bank account in the player's name, Bank payment card in the player's name, Electronic money wallet in the player's name, Cryptocurrency exchange or crypto platform operator resident in the High Technology Park
- Payment blocking regime
- Individuals may not enter gambling agreements involving transfers to foreign banks for non-resident gambling operators, and card issuers must refuse card payments to foreign recipients coded MCC 7995 (Decree No. 226 Regulation, para. 33), in force from 11 March 2026.
- Withdrawal timeframe rules
- Non-cash winnings are paid by the next banking day after the player applies, to the account, card or wallet used to deposit; payouts may be suspended for up to 30 working days to investigate cheating or malfunction. The MNS says a withdrawal from an online account is possible only once at least 70% of the money deposited has been staked.
- Currency restrictions
- Online operators must settle with players through bank accounts opened in Belarus or the special account (Law No. 213-Z, art. 106), may not lend players money or its equivalent, and may not accept stakes from third-party accounts. Crypto is used only as a funding route through High Technology Park operators, not as a stake.
Enforcement
- ISP blocking
- Not yet verified
- DNS blocking
- Not yet verified
- Payment blocking
- Yes
- App store takedowns
- Not yet verified
- Administrative penalties
- Fines on legal entities of 20 to 100 base units for banned games and up to 100 base units for equipment or platforms outside the SKKS, with confiscation of stakes and equipment; up to 20 base units for admitting excluded or under-21 players (Administrative Code, art. 13.6). Unlicensed activity: up to 500 base units for a legal entity with confiscation of up to 100% of income (art. 13.3).
- Criminal penalties
- Business without a required licence yielding large-scale income: up to two years' deprivation of liberty, up to five years for repeat offences or especially large-scale income, and two to seven years for an organised group (Criminal Code, art. 233).
- Operator liability
- Operating through a site whose domain is not in the Unified Register of Licences is a gross breach of licensing law (Law No. 213-Z, art. 109). Information on illegal online gambling is banned from distribution in Belarus (Decree No. 226, para. 5).
- Player liability
- The MNS warns that using another person's card, account or identity, or handing over account access, makes the bet a void transaction with everything received recovered to the state (Civil Code, art. 170), and that selling authentication data for gain can be a crime (Criminal Code, art. 222).
Timeline
1 Apr 2019
Regulations for virtual gambling establishments take effect
1 Jan 2025
Online gaming income tax rises to 10%
6 Jun 2025
Decree No. 226 on the gambling business signed
24 Dec 2025
Council of Ministers adopts Resolution No. 764 on gambling operating rules
1 Jan 2026
Online rate rises to 12%, land-based to 5%, winnings tax to 5%
20 Feb 2026
Decree No. 64 tightens access to electronic instant lotteries
11 Mar 2026
Decree No. 226 takes effect; banks refuse card payments to foreign gambling sites
1 Jul 2027
Deadline for a test protocol for every virtual gambling establishment
Outlook
The next fixed date is 1 July 2027, after which operating a virtual gambling establishment without a Monitoring Centre test protocol is illegal. Decree No. 64 of 20 February 2026 takes effect nine months after its publication on 24 February 2026 and will bar under-18s and players on the exclusion list from electronic instant lotteries, with banks refusing their payments to lottery merchants. Gambling tax rates were raised by Tax Code amendments in December 2024 and again in December 2025.
Frequently asked questions
- Who regulates online gambling in Belarus?
- The Ministry of Taxes and Duties, which licenses the gambling business under the Law on Licensing and supervises it with the State Control Committee. A state Monitoring Centre runs the SKKS control system and tests online platforms.
- Can a foreign operator get a Belarusian licence?
- No. Only Belarusian legal entities can hold a gambling licence, and an online licence requires at least two years of licensed gambling activity in Belarus.
- What is the gambling tax in Belarus?
- From 1 January 2026 online operators pay 12% of gaming income, stakes less winnings. Land-based operators pay 5% of gaming income plus fixed monthly amounts, such as BYN 319 per slot machine and BYN 9,495 per gaming table. Players pay 5% income tax on winnings, withheld by the operator.
- What is the minimum gambling age?
- 21, for both venues and online sites.
- Can Belarusians play on foreign gambling sites?
- No. Individuals may not make gambling agreements that involve transfers to foreign operators, and since 11 March 2026 banks must refuse card payments to foreign gambling merchants. Information on illegal online gambling may not be distributed in Belarus.
- How does self-exclusion work?
- A player can exclude themselves for six months to three years by a written application to any operator, which applies to all venues and sites. Relatives can ask a court to impose the same restriction.
Sources
- Presidential Decree No. 226 of 6 June 2025 "On activity in the gambling business", with the Regulation on carrying out activity in the gambling business
ETALONLINE, National Centre of Legislation and Legal Information of the Republic of Belarus (translated)
Tier 1Accessed 24 Sept 2026Published 10 Jun 2025 - Presidential Decree No. 226 of 6 June 2025, official publication (National Legal Internet Portal, 10.06.2025, 1/21997)
National Legal Internet Portal of the Republic of Belarus (pravo.by, NCPI) (translated)
Tier 1Accessed 24 Sept 2026Published 10 Jun 2025 - Council of Ministers Resolution No. 764 of 24 December 2025 "On the procedure for carrying out activity in the gambling business" (in force 11 March 2026)
National Legal Internet Portal of the Republic of Belarus (pravo.by, NCPI) (translated)
Tier 1Accessed 24 Sept 2026Published 1 Jan 2026 - Tax Code of the Republic of Belarus (Special Part), consolidated text: chapter 35 (gambling business tax, arts. 354 to 360), art. 214 and appendix 22
National Legal Internet Portal of the Republic of Belarus (pravo.by, NCPI) (translated)
Tier 1Accessed 24 Sept 2026 - Law No. 127-Z of 30 December 2025 "On amending laws on tax relations" (art. 2, items 98 and 160)
National Legal Internet Portal of the Republic of Belarus (pravo.by, NCPI) (translated)
Tier 1Accessed 24 Sept 2026Published 1 Jan 2026 - Law No. 213-Z of 14 October 2022 "On licensing", chapter 17 (gambling business, arts. 102 to 109)
National Legal Internet Portal of the Republic of Belarus (pravo.by, NCPI) (translated)
Tier 1Accessed 24 Sept 2026 - Law No. 225-Z of 10 May 2007 "On advertising", art. 23
National Legal Internet Portal of the Republic of Belarus (pravo.by, NCPI) (translated)
Tier 1Accessed 24 Sept 2026 - Code of Administrative Offences of the Republic of Belarus, arts. 13.3 and 13.6
National Legal Internet Portal of the Republic of Belarus (pravo.by, NCPI) (translated)
Tier 1Accessed 24 Sept 2026 - Criminal Code of the Republic of Belarus, art. 233 (business activity without a licence)
National Legal Internet Portal of the Republic of Belarus (pravo.by, NCPI) (translated)
Tier 1Accessed 24 Sept 2026 - Presidential Decree No. 64 of 20 February 2026 "On improving lottery activity" (official publication 24.02.2026)
National Legal Internet Portal of the Republic of Belarus (pravo.by, NCPI) (translated)
Tier 1Accessed 24 Sept 2026Published 24 Feb 2026 - To payers carrying out activity in the gambling business: 2025 gambling business tax rates (Vitebsk regional inspectorate)
Ministry of Taxes and Duties of the Republic of Belarus (nalog.gov.by) (translated)
Tier 1Accessed 24 Sept 2026Published 15 Jan 2025 - Taking part in gambling: what players need to know
Ministry of Taxes and Duties of the Republic of Belarus (nalog.gov.by) (translated)
Tier 1Accessed 24 Sept 2026Published 14 Jul 2026 - To individuals taking part in gambling: Decree No. 226 in force from 11 March 2026
Ministry of Taxes and Duties of the Republic of Belarus (nalog.gov.by) (translated)
Tier 1Accessed 24 Sept 2026Published 6 Feb 2026 - Gambling business: compliance with anti-money laundering legislation (MNS guidance and resolutions)
Ministry of Taxes and Duties of the Republic of Belarus (nalog.gov.by) (translated)
Tier 1Accessed 24 Sept 2026 - Gambling business: grant of a licence (application forms and documents)
Ministry of Taxes and Duties of the Republic of Belarus (nalog.gov.by) (translated)
Tier 1Accessed 24 Sept 2026 - Procedure approved for operating a virtual gambling establishment (Council of Ministers Resolution No. 139 of 1 March 2019)
National Legal Internet Portal of the Republic of Belarus (pravo.by, NCPI) (translated)
Tier 2Accessed 24 Sept 2026Published 5 Mar 2019 - List of lottery organisers
Ministry of Finance of the Republic of Belarus (minfin.gov.by) (translated)
Tier 1Accessed 24 Sept 2026 - State Register of Lotteries
Ministry of Finance of the Republic of Belarus (minfin.gov.by) (translated)
Tier 1Accessed 24 Sept 2026