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Sovereign state
Asia
ISO KG

Kyrgyzstan: gambling regulation and licensing

  • Online casinoRegulated
  • Online sports bettingRegulated
  • Online pokerRegulated
  • Land-based (reference)Regulated
Regulator
Financial Market Regulation and Supervision Service under the Ministry of Economy and Commerce (Finnadzor)
Headline tax
2% GGR
Licence required
Yes
Last verified
13 Sept 2026

Summary

Kyrgyzstan re-opened gambling in 2022 as an export industry. Law No. 50 of 30 June 2022 repealed the 2011 prohibition that had shut every casino and slot hall from 2012, and licensed casinos, slot halls, bookmakers, totalizators and, from 2023, online and electronic casinos, on one condition that shapes everything else: clients may only be foreign citizens aged 21 or over, and a Kyrgyz citizen who plays is liable under national law. Operators must be resident LLCs or joint-stock companies holding a 10-year licence per establishment and per activity from the Financial Market Regulation and Supervision Service under the Ministry of Economy and Commerce, which took over as regulator in January 2024, and must lodge a cash reserve fund before applying, 100,000 calculation indices for a Bishkek casino and 50,000 elsewhere. Land-based casinos are tied to hotel complexes with a 100-seat restaurant and 20 rooms, at least 10 tables in the capital, and slot halls of 60 machines or more only inside a casino. The online sector runs through a licensed Administrator that admits Operators, polices advertising and reports to the regulator, with every player registered by identity data and paying cashlessly. Tax is a special regime replacing profit tax, VAT and sales tax: fixed monthly amounts per table, machine and betting desk for land-based play, and for online casinos a GGR tax that Law No. 136 of July 2024 set at 1% for 2024-2025, 2% for 2026 and 3% from 2027, filed quarterly. Licence fee amounts are in a Cabinet appendix not retrieved here, and no licensee count or revenue is published in the sources cited.

Common pitfalls

Reading the online casino licence as a domestic market: players must be foreign citizens, and Kyrgyz nationals who play are themselves liable. Quoting the original 2022 reserve fund figures (40,000 and 20,000 indices): Law No. 78 of 2023 raised them. Treating the fixed per-table rates as annual: the tax period is one calendar month.

Key facts

Regulator
Financial Market Regulation and Supervision Service under the Ministry of Economy and Commerce (Finnadzor) (Finnadzor)
Regulator type
Dedicated regulator
Headline tax
2% GGR
Licence required
Yes
Minimum age
21+
Tax base
Online and electronic casinos: revenue less winnings paid, at 1% for 2024-2025, 2% for 2026 and 3% from 2027, quarterly, returns and payment by the 20th of the following month. Land-based: fixed base rates per unit per monthly tax period from 2024 of 1,250,000 som per casino table, 100,000 som per slot machine and 500,000 som per bookmaker or totalizator cash desk, paid before the period begins; the Cabinet may set lower rates within these ceilings. The gambling tax replaces profit tax, VAT on taxable supplies and sales tax; other taxes and withholding agent duties remain, and gambling costs cannot be deducted against other activities.

Licensing

Licence required
Yes
Application window
Rolling
Local establishment required
Yes
Local server required
No
Bank guarantee or bond
Mandatory reserve fund in cash from founders' own funds, held at the establishment's cash desk and declared to the regulator before applying: 100,000 calculation indices for a casino in Bishkek, 50,000 in the regions; 20,000 for a bookmaker or totalizator in Bishkek, 10,000 in the regions (Law art. 6)
Certification requirements
Gaming equipment and specialised software may only be sold or used after certification; foreign certificates must be confirmed by the national standardisation body (Law art. 14(4)). Online operators must register every player by personal identification data and keep an electronic database with online access for the regulator.
Barriers to entry
A resident company, a cash reserve fund before application, a hotel-casino footprint for land-based play and, for online, admission by the sector Administrator. The defining constraint is the customer base: no Kyrgyz citizen may be a client, so every licence serves foreign visitors or, online, foreign residents, and the domestic population remains off-limits with liability on the citizen. Licence fees sit in the unretrieved appendix 2.

Licence types

  • Licence to create and maintain a gambling establishment and organise games of chance (casino, slot hall, bookmaker, totalizator, online casino, electronic casino)

    Scope
    Issued by Finnadzor to a resident LLC or CJSC for a stated location and a stated type of activity; 10 years from state registration; non-transferable and not extending to partners or subsidiaries; one licence per establishment. Fee set by the Cabinet (amount not retrieved). Online casino Operators also need access from the licensed Administrator.
    Term
    10 years
    Fee basis
    Fee for issue set by the Cabinet of Ministers under Law art. 8(4); not retrieved
    Renewal terms
    Re-registration within five working days of any change of name, address, establishment name, location or equipment count (art. 9)

Taxation

Headline GGR tax
2% GGR
Effective date
1 Jan 2026
VAT treatment
VAT on taxable supplies replaced by the gambling tax (Tax Code art. 450(2))
Tax base
Online and electronic casinos: revenue less winnings paid, at 1% for 2024-2025, 2% for 2026 and 3% from 2027, quarterly, returns and payment by the 20th of the following month. Land-based: fixed base rates per unit per monthly tax period from 2024 of 1,250,000 som per casino table, 100,000 som per slot machine and 500,000 som per bookmaker or totalizator cash desk, paid before the period begins; the Cabinet may set lower rates within these ceilings. The gambling tax replaces profit tax, VAT on taxable supplies and sales tax; other taxes and withholding agent duties remain, and gambling costs cannot be deducted against other activities.

Scheduled changes

  • 3% of GGR from 1 Jan 2027
    Enacted

    Online casino tax rate rises from 2% to 3% of GGR

Compliance

Minimum age
21+
National self-exclusion
Not yet verified
KYC timing
At entry for land-based play; at registration for online play
AML regime
Law on countering the financing of terrorism and the legalisation (laundering) of criminal proceeds, applied to gambling subjects by the preamble to Law No. 50
Central monitoring system
Electronic player and winnings database with online regulator access; interactive betting accounting system reported to Finnadzor through the Administrator
Data localisation
Licences apply regardless of server location within the Kyrgyz Republic (Regulation paragraph 26); the Law's definition covers activity regardless of server location
KYC requirements
Identity documents must be demanded at the entrance to every establishment and produced by every participant (Law art. 15(6)); online operators register each player by personal identification data and record winnings in a database the regulator can access online; online payments are cashless only, by account or bank card (Regulation paragraphs 18, 18-1).
Stake limits
Not yet verified
Mandatory player messaging
Rules of the establishment must be displayed in a visible place; the Administrator must ensure honest and responsible advertising of online gaming services
Reporting obligations
Equipment changes notified to the tax service and licensor within five working days on pain of licence revocation; temporary suspension of activity notified within five working days; annual Administrator report to Finnadzor listing Operators, websites, fees collected and betting-system reports; reporting forms per appendix 3 to Resolution 440
Game content restrictions
Only the activities in Law art. 1 may be offered; prizes must be money, not other property; no credit or pledge play except credit play on slot machines; no public lotteries or promotions inside establishments; totalizator payout at least 50% of stakes; slot machine RTP at least 75% (Law art. 13)

Timeline

  1. 1 Nov 2011

    Law No. 191 on the prohibition of gambling activity adopted; casinos and slot halls closed from 2012.

  2. 20 Jul 2022

    Law No. 50 on gambling activity in force 15 days after publication on 5 July 2022, repealing the prohibition and licensing gambling for foreign citizens.

  3. 1 Aug 2022

    Cabinet Resolution No. 440 adopts the regulation, licensing and reporting rules.

  4. 4 Apr 2023

    Resolution No. 183 adds the online casino and electronic casino chapter (Administrator and Operators); Law No. 78 of 3 April 2023 revises reserve funds and premises rules.

  5. 30 Jan 2024

    Regulation of gambling transferred to the Financial Market Regulation and Supervision Service under the Ministry of Economy and Commerce.

  6. 23 Jul 2024

    Law No. 136 sets the online casino tax at 1% of GGR for 2024-2025, 2% for 2026 and 3% from 2027.

  7. 6 Aug 2026

    Law No. 145 amends filing and payment deadlines for the gambling tax (online casinos by the 20th of the month after the quarter).

Outlook

The model is a bet on foreign demand, both tourists at hotel casinos and foreign online players served under a Kyrgyz licence at a GGR tax that will still be only 3% in 2027. The rules have been adjusted every year since 2022 (reserve fund, premises, online chapter, tax base, regulator, filing dates in August 2026), so expect further tuning rather than a change of direction. The question for operators is enforcement of the citizens-only ban online, which the registration-by-identity requirement is designed to police; the question for the state is whether a low-tax offshore-style online licence draws in operators without drawing in domestic play.

Frequently asked questions

Is gambling legal in Kyrgyzstan?
Yes, since Law No. 50 of 30 June 2022, but only for foreign citizens aged 21 or over. Kyrgyz citizens may not be clients of casinos, bookmakers, totalizators or online casinos and are liable under national law if they play.
Who regulates gambling in Kyrgyzstan?
The Financial Market Regulation and Supervision Service under the Ministry of Economy and Commerce (Finnadzor), designated by Cabinet Resolution No. 440 as amended in January 2024. It issues 10-year licences per establishment and per activity.
Can I get an online casino licence in Kyrgyzstan?
Yes. Online casino and electronic (virtual) casino are licensable activities for a resident LLC or CJSC, operating through a licensed sector Administrator, with foreign players only. The tax is 1% of GGR for 2024-2025, 2% for 2026 and 3% from 2027.
How are casinos taxed in Kyrgyzstan?
A fixed tax per unit per month replacing profit tax, VAT and sales tax: from 2024, 1,250,000 som per casino table, 100,000 som per slot machine and 500,000 som per bookmaker or totalizator cash desk, under Chapter 62 of the Tax Code.
What are the casino premises rules in Kyrgyzstan?
A casino must be in a hotel complex with a restaurant of at least 100 seats and at least 20 rooms, have at least 10 gaming tables in Bishkek or 5 in the regions, a National Bank-licensed exchange office, metal detectors and video surveillance; slot halls of at least 60 machines and 200 square metres may only be inside a casino.

Sources

  1. Law of the Kyrgyz Republic No. 50 of 30 June 2022 on gambling activity in the Kyrgyz Republic, as amended by Laws No. 78 of 3 April 2023 and No. 55 of 26 February 2024 (edition of 4 November 2024)

    Ministry of Justice of the Kyrgyz Republic, Centralised Legal Database

    Tier 1Accessed 14 Sept 2026Published 5 Jul 2022
  2. Cabinet of Ministers Resolution No. 440 of 1 August 2022 on certain matters of gambling activity (edition of 2 June 2025), designating the authorised regulator

    Ministry of Justice of the Kyrgyz Republic, Centralised Legal Database

    Tier 1Accessed 14 Sept 2026Published 1 Aug 2022
  3. Regulation on state regulation of gambling activity in the Kyrgyz Republic, appendix 1 to Resolution No. 440, as amended by Resolutions No. 183 of 4 April 2023, No. 36 of 30 January 2024 and No. 491 of 22 August 2024

    Ministry of Justice of the Kyrgyz Republic, Centralised Legal Database

    Tier 1Accessed 14 Sept 2026Published 22 Aug 2024
  4. Tax Code of the Kyrgyz Republic No. 3 of 18 January 2022, Chapter 62 (tax on gambling activity), articles 450 to 456, edition of 6 August 2026

    Ministry of Justice of the Kyrgyz Republic, Centralised Legal Database

    Tier 1Accessed 14 Sept 2026Published 6 Aug 2026

Spotted something out of date? Report a correction.

This page is industry reference information and not legal advice.

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