Kyrgyzstan: gambling regulation and licensing
- Online casinoRegulated
- Online sports bettingRegulated
- Online pokerRegulated
- Horse race bettingRegulated
- Land-based (reference)Regulated
- Headline tax
- 2% GGR
- Licence required
- Yes
- Last verified
- 23 Sept 2026
Summary
Kyrgyzstan re-opened gambling in 2022 as an export industry. Law No. 50 of 30 June 2022 repealed the 2011 prohibition and licensed casinos, bookmakers, totalizators and online casinos on one condition that shapes everything else: players must be foreign citizens aged 21 or over, and a licence must be revoked if a Kyrgyz citizen is admitted. The regulator is the Financial Market Regulation and Supervision Service (Finnadzor), which has licensed land-based gambling since 2022 and took over online casinos from the communications regulator in January 2024. Licences go to resident companies for ten years, per establishment and activity, once a cash reserve fund is in place. Fees are set in calculation indices of 100 som: up to 84 million som for a casino, 10.5 million som for a bookmaker, 8.4 million som for an online casino Operator and 1.26 million som for an Administrator, the platform that admits Operators. Casinos must sit in hotels, and bookmakers only inside casinos. On 23 September 2026 Finnadzor listed 29 active licences held by 19 companies: 5 casinos, 2 bookmakers, 12 Administrators and 10 Operators. The gambling tax replaces profit tax, VAT and sales tax: fixed monthly sums per table, machine or betting desk on land, and 2% of revenue less winnings for online casinos in 2026, rising to 3% in 2027. The Treasury recorded 333.2 million som of gambling tax in the first half of 2026, 95% of it from casinos and 2.0 million som from online casinos. Gambling advertising is banned outright. A bill on online lotteries and binary options was pulled from a parliamentary committee agenda in September 2026.
Common pitfalls
Reading the online licence as access to a domestic market: players must be foreign citizens, and admitting a Kyrgyz citizen means mandatory revocation. Assuming Finnadzor has always regulated online casinos: the communications regulator did until January 2024. Quoting the 2022 casino reserve fund of 80,000 calculation indices: Law No. 78 of 2023 raised it to 100,000. Quoting the 8% or 4% online casino rates of 2022 and 2023: both were replaced in July 2024. Treating the land-based tax amounts as annual: the tax period is one calendar month. Assuming the Administrator's role in advertising means gambling can be advertised: the Advertising Law bans it.
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: the taxpayer's revenue less winnings paid to participants, with a quarterly tax period (Tax Code arts. 452(3) and 454(2)). Land-based: a fixed amount per unit per calendar month, from 2024 1,250,000 som per casino table, 100,000 som per slot machine or computer simulator and 500,000 som per bookmaker or totalizator betting cash desk (arts. 452 and 453). The Cabinet may lower the rates within these base rates (art. 453(3)).
Legal framework
Primary statutes
Law No. 50 of 30 June 2022 on gambling activity in the Kyrgyz Republic
Закон Кыргызской Республики от 30 июня 2022 года № 50 «Об игорной деятельности в Кыргызской Республике»
- Year
- 2022
- In force
- Yes
- Summary
- Repealed the 2011 prohibition and re-legalised gambling for foreign clients. Gambling covers casinos, slot machines, computer simulators, interactive venues, electronic (virtual) casinos, bookmakers and totalizators regardless of server location (art. 1). Only resident LLCs or closed joint-stock companies may operate (arts. 4 and 5), under a non-transferable ten-year licence for a stated location (art. 8). A cash reserve fund from the founders' own money must exist before applying: 100,000 calculation indices for a casino in the capital, 50,000 in the regions, 20,000 and 10,000 for bookmakers and totalizators (art. 6). Casinos must sit in a hotel complex with a restaurant of at least 100 seats and 20 rooms and run at least 10 tables in the capital or 5 elsewhere; slot halls need at least 60 machines in a gaming zone of 200 square metres inside a casino (arts. 13 and 14). Clients may not be Kyrgyz citizens, foreigners under 21 or incapacitated foreigners, and identity is checked at the door (art. 15).
Tax Code of the Kyrgyz Republic, Chapter 62, tax on gambling activity (articles 450 to 456)
Налоговый кодекс Кыргызской Республики, глава 62 «Налог на игорную деятельность»
- Year
- 2022
- In force
- Yes
- Summary
- A special regime replacing profit tax, VAT on taxable supplies and sales tax (art. 450). Land-based: a fixed monthly amount per table, slot machine or betting cash desk (from 2024, 1,250,000, 100,000 and 500,000 som). Online and electronic casinos: revenue less winnings paid, per quarter, at 1% for 2024 and 2025, 2% for 2026 and 3% from 2027 (arts. 452 to 454). Filing and payment deadlines in art. 456 as amended by Law No. 145 of 6 August 2026.
Criminal Code, article 219-1 (illegal organisation of gambling)
Уголовный кодекс Кыргызской Республики, статья 219-1 «Незаконная организация игорной деятельности»
- Year
- 2021
- In force
- Yes
- Summary
- Organising gambling or giving access to it without a licence, including through an electronic (virtual) casino, carries three to five years' imprisonment, and five to eight years when committed by an organised group, through an official position or involving children; equipment, stakes and winnings are confiscated.
Secondary instruments
Cabinet Resolution No. 440 of 1 August 2022 on certain matters of gambling activity
Постановление Кабинета Министров Кыргызской Республики от 1 августа 2022 года № 440
- Year
- 2022
- In force
- Yes
- Summary
- Designates Finnadzor as the regulator (for online casinos since Resolution No. 36 of 30 January 2024) and approves three regulations: on state regulation, on licensing and on reporting and disclosure.
Regulation on state regulation of gambling activity (appendix 1 to Resolution No. 440)
Положение о государственном регулировании игорной деятельности в Кыргызской Республике
- Year
- 2022
- In force
- Yes
- Summary
- Operating rules for casinos, slot halls, bookmakers, totalizators and online casinos: player registration by identity data in an electronic database the regulator can access online, cashless online payments through a Kyrgyz bank, bookmakers only inside casinos, and the online model of Administrators and Operators.
Regulation on licensing of gambling activity (appendix 2 to Resolution No. 440)
Положение о лицензировании игорной деятельности в Кыргызской Республике
- Year
- 2022
- In force
- Yes
- Summary
- Five licensable activities (casino, totalizator, bookmaker, online casino, electronic casino), with online licences split into administration and operation; application documents, fit and proper tests for officers, the public register, suspension for up to three months and mandatory revocation for admitting a Kyrgyz citizen.
Cabinet Resolution No. 459 of 12 August 2022 on the fee for issuing a gambling licence
Постановление Кабинета Министров Кыргызской Республики от 12 августа 2022 года № 459
- Year
- 2022
- In force
- Yes
- Summary
- Licence fees in calculation indices: casinos 840,000, 420,000 or 252,000 by location; bookmakers and totalizators 105,000; online casino administration 12,600 and operation 84,000.
Regulation on reporting and disclosure by gambling operators (appendix 3 to Resolution No. 440)
Положение о порядке представления отчетности и раскрытии информации субъектами игорной деятельности
- Year
- 2022
- In force
- Yes
- Summary
- Monthly and quarterly reports to Finnadzor by the 25th of the following month and an audited annual report within 95 days of the year end, per establishment and per activity.
Key amendments
- 3 Apr 2023Law No. 78 raised the casino reserve fund from 80,000 to 100,000 calculation indices in the capital and from 40,000 to 50,000 in the regions, dropped the separate slot hall reserve, required casinos to be in a hotel complex with a restaurant and raised the minimum slot hall to 60 machines.
- 3 Apr 2023The same Law No. 78 changed the online casino tax from 8% of revenue less winnings, set by Law No. 51 of 30 June 2022, to 4% of total revenue.
- 30 Jan 2024Cabinet Resolution No. 36 moved supervision of online and electronic casinos from the communications regulator to Finnadzor, making Finnadzor the single gambling regulator.
- 26 Feb 2024Law No. 55 redefined slot halls, bookmakers and totalizators as zones or rooms inside a casino.
- 23 Jul 2024Law No. 136 returned the online casino tax base to revenue less winnings paid (from total revenue), with rates of 1% for 2024 and 2025, 2% for 2026 and 3% from 2027, and a quarterly tax period.
- 22 Aug 2024Cabinet Resolution No. 491 removed the separate slot hall licence and fee and confined bookmakers and totalizators to casinos.
- 4 Nov 2024Law No. 175 repealed art. 13(3) of Law No. 50, which had barred gambling venues from state or municipally owned property.
- 6 Aug 2026Law No. 145 reset the gambling tax deadlines: online casinos file and pay by the 20th of the month after the quarter; other operators pay before the monthly tax period begins.
Pending legislation
Bill amending certain legislative acts in the field of gambling and lottery activity
- Stage
- Presented by the Ministry of Economy and Commerce to the Jogorku Kenesh committee on judicial and legal affairs for first reading; the committee voted to remove it from its agenda, as reported on 22 September 2026
- What it changes
- Would regulate online lotteries and digital draws and ban the organisation of gambling in the form of binary options, according to the committee report. The primary text was not retrieved.
Licensing
- Licence required
- Yes
- Application window
- Rolling
- Local establishment required
- Yes
- Local server required
- Not yet verified
- Active licences
- 29 (as of 23 Sept 2026)
- Bank guarantee or bond
- Mandatory reserve fund in cash from the founders' own money, formed before applying, kept at the establishment's cash desk and declared to Finnadzor: 100,000 calculation indices (10 million som) for a casino in the capital, 50,000 (5 million som) in the regions; 20,000 (2 million som) for a bookmaker or totalizator in the capital, 10,000 (1 million som) in the regions (Law No. 50 art. 6). A separate reserve is needed for each activity (Regulation on state regulation, para. 14), and online applicants must also show one (Regulation on licensing, para. 13).
- Notable licensees
- Admiral Casino Kyrgyzstan, Asia Casino, Casino Crystal, Zolotoy Korol, Grand Casino
- Certification requirements
- Gaming equipment and specialised software may be used only after certification; foreign certificates must be confirmed by the national standardisation body (Law No. 50 art. 14(4)). Applicants must show a system for checking whether a client holds Kyrgyz citizenship and a contract with the state body that keeps the national passport register (Regulation on licensing, para. 13).
- Barriers to entry
- A resident LLC or closed joint-stock company, a cash reserve fund before applying, a hotel-casino footprint for any land-based product, and for online play a licence plus admission by an Administrator. Officers need higher education, five years of work experience and no unspent conviction (Regulation on licensing, para. 28). The defining limit is the customer base: no Kyrgyz citizen may play, and admitting one means mandatory revocation (para. 41). The 2024 sector risk assessment found that problems opening bank accounts had kept most online licensees from starting operations.
Licence types
Casino licence
- Scope
- A casino at a stated location, including its slot hall, bookmaker and totalizator zones; a separate licence for each establishment
- Term
- 10 years
- Application fee
- KGS 84,000,000 as of 22 Aug 2024
- Fee basis
- One-off licence fee set by Resolution No. 459 in calculation indices of 100 som: 840,000 (84 million som) in the cities of republican significance, 420,000 (42 million som) in Osh, Chui and Jalal-Abad regions, 252,000 (25.2 million som) in Batken, Naryn, Issyk-Kul and Talas regions; plus a state duty of 10 calculation indices for a legal entity.
- Renewal terms
- Re-registration within five working days of any change of name, address, establishment name, location or equipment count, for 10 calculation indices (Law No. 50 art. 9).
Bookmaker or totalizator licence
- Scope
- A bookmaker or totalizator zone inside a casino, including interactive and internet bets paid through a Kyrgyz bank account
- Term
- 10 years
- Application fee
- KGS 10,500,000 as of 22 Aug 2024
- Fee basis
- 105,000 calculation indices (10.5 million som) anywhere in the country (Resolution No. 459).
- Renewal terms
- As for casinos (Law No. 50 art. 9).
Online casino administration licence (Administrator)
- Scope
- Running the online and electronic casino infrastructure, admitting and supervising Operators, handling player complaints and reporting to Finnadzor
- Term
- 10 years
- Application fee
- KGS 1,260,000 as of 22 Aug 2024
- Fee basis
- 12,600 calculation indices (1.26 million som) (Resolution No. 459).
Online casino operation licence (Operator)
- Scope
- Offering online and electronic casino games to foreign players aged 21 or over through an Administrator's infrastructure
- Term
- 10 years
- Application fee
- KGS 8,400,000 as of 22 Aug 2024
- Fee basis
- 84,000 calculation indices (8.4 million som) (Resolution No. 459), plus the fees an Administrator charges for infrastructure and access (Regulation on state regulation, para. 94).
- Renewal terms
- Access from the Administrator runs for one year and renews automatically if the Operator has no debts to the state or the Administrator and has paid for the next certification period (para. 95).
Taxation
- Headline GGR tax
- 2% GGR
- Effective date
- 1 Jan 2026
- Player winnings tax
- Winnings from gambling are exempt from personal income tax (Tax Code art. 191(3)(8)).
- VAT treatment
- The gambling tax replaces VAT on taxable supplies, profit tax and sales tax for gambling activity; other taxes and tax agent duties still apply, and gambling costs may not be deducted against other activities (Tax Code art. 450).
- Tax base
- Online and electronic casinos: the taxpayer's revenue less winnings paid to participants, with a quarterly tax period (Tax Code arts. 452(3) and 454(2)). Land-based: a fixed amount per unit per calendar month, from 2024 1,250,000 som per casino table, 100,000 som per slot machine or computer simulator and 500,000 som per bookmaker or totalizator betting cash desk (arts. 452 and 453). The Cabinet may lower the rates within these base rates (art. 453(3)).
Scheduled changes
- 3% of GGR from 1 Jan 2027Enacted
Online and electronic casino tax rate rises from 2% to 3% of revenue less winnings
Compliance
- Minimum age
- 21+
- National self-exclusion
- Not yet verified
- KYC timing
- At entry for land-based venues; at registration for online play; again before a bookmaker payout
- AML regime
- The Law on countering the financing of terrorist activity and the legalisation (laundering) of criminal proceeds applies to gambling operators (preamble to Law No. 50); breach is a ground for refusing or revoking a licence (arts. 11 and 12). Operators must send AML information to Finnadzor (Regulation on reporting, para. 8).
- AML supervisor
- Finnadzor, with the State Financial Intelligence Service under the Ministry of Finance as financial intelligence unit
- Central monitoring system
- Player and winnings database with online access for Finnadzor (para. 9); interactive betting records reported through the Administrator (para. 87).
- Data localisation
- The Law and the Regulation cover gambling regardless of where the server is located (Law No. 50 art. 1; Regulation on state regulation, para. 26); no data localisation rule was found.
- KYC requirements
- Staff must demand an identity document at the entrance and players must produce one (Law No. 50 art. 15(6)). Operators register every player by personal identification data and record winnings in an electronic database with online access for Finnadzor (Regulation on state regulation, para. 9). Bookmakers pay out only after identification and after confirming that the player is not a Kyrgyz citizen (para. 64). Online players open their own account in the operator's system (para. 20).
- Stake limits
- Not yet verified
- Mandatory player messaging
- Game rules, visiting rules and rules for bets and payouts must be displayed in the venue and online. Online operators must publish the operating address, the licence details, the payout deadline, the complaints deadline and a notice that Kyrgyz citizens, foreigners under 21 and incapacitated foreigners may not play (Regulation on state regulation, paras. 8, 13, 34 and 84).
- Reporting obligations
- Monthly and quarterly reports to Finnadzor by the 25th of the following month and an annual report within 95 days of the year end with audited financial statements, per establishment and activity; changes of founders or officers and of equipment numbers within five working days (Regulation on reporting, paras. 9 to 12). Online Operators must file annual financial statements with an explanatory note within 60 days of the year end, and the Administrator may ask for further reports up to quarterly, and each Administrator reports Operators, websites, fees and betting-system data to Finnadzor every year (Regulation on state regulation, paras. 87, 91 and 92).
- Game content restrictions
- Only the activities listed in Law No. 50 art. 1 may be offered; prizes only in money; no credit or pledge play except credit play on slot machines; no public lotteries or promotions inside venues; totalizators pay out at least 50% of stakes and slot machines at least 75% (art. 13). Bookmakers take bets only on real sporting events run by accredited federations or international bodies (Regulation on state regulation, para. 59).
Advertising
- Advertising permitted
- No
- Penalties for breach
- Fine of 450 calculation indices (45,000 som) on a legal entity for breaching the rules on advertising the gambling business (Code on Offences art. 346(3)).
Restrictions
- Advertising based on the risk of games and bets by their organisers, participants and intermediaries, including gambling venues such as bookmakers and totalizators ("advertising of the gambling business"), is prohibited (Advertising Law art. 16(5))
- Firm names and material shown to the public must state the specific type of gambling establishment (Law No. 50 art. 2(2))
- No one may invite or induce a minor or vulnerable person to gamble, including through advertising or promotion of a gaming service (Regulation on state regulation, para. 89)
- No public lotteries or promotional campaigns inside gambling venues (Law No. 50 art. 13(12))
Payments
- Credit card ban
- Not yet verified
- Crypto stance
- Not addressed
- Permitted methods
- Bank card, Transfer to or from an account at a Kyrgyz commercial bank, Cash at the venue cash desk (land-based only)
- Withdrawal timeframe rules
- Winnings must be paid within the period in the game rules and no later than five calendar days after the result (Law No. 50 art. 13(14)); online operators must publish their deadline for paying winnings by electronic transfer (Regulation on state regulation, para. 34).
- Currency restrictions
- Online stakes, refunds and winnings are cashless only, by opening an account or taking bank card payments through POS terminals (Regulation on state regulation, paras. 18 and 20), in som or in foreign currency where the law allows (para. 18-1). Money is taken and paid only through the cash desk or a settlement account at a Kyrgyz commercial bank, and unidentified e-wallets and payment terminals are banned for funding accounts or collecting winnings (para. 20). The gambling rules do not mention crypto-assets.
Enforcement
- ISP blocking
- Not yet verified
- DNS blocking
- Not yet verified
- Payment blocking
- Not yet verified
- App store takedowns
- Not yet verified
- Administrative penalties
- Fine of 2,000 calculation indices (200,000 som) on a legal entity for breaching gambling law; 1,000 (100,000 som) on officers for false information, refusing information or obstructing supervisors; 450 (45,000 som) for advertising breaches; 300 (30,000 som) on a legal entity and 100 on an individual for providing premises for unlicensed gambling (Code on Offences art. 346). Finnadzor may also issue orders, suspend a licence for up to three months or revoke it (Law No. 50 arts. 10 and 11).
- Criminal penalties
- Organising gambling without a licence, including an electronic casino: three to five years' imprisonment, five to eight years if aggravated, with confiscation of equipment, stakes and winnings (Criminal Code art. 219-1).
- Operator liability
- A licence must be revoked if the operator admits a Kyrgyz citizen, a foreigner under 21 or an incapacitated foreigner (Regulation on licensing, para. 41), and may be revoked for breaches of the Law, unpaid taxes, failure to report equipment changes or three months without activity (Law No. 50 art. 11).
- Player liability
- Law No. 50 art. 15(7) says Kyrgyz citizens who take part in gambling bear liability under Kyrgyz law, but neither the Code on Offences nor the Criminal Code, in the editions read on 23 September 2026, contains an offence aimed at players; article 346 of the Code targets organisers and article 219-1 of the Criminal Code targets unlicensed organisers.
Notable actions
- Sports Entertainment LLC (1xbet)9 Aug 2023
Bookmaker licence No. 0001, issued on 17 November 2022, revoked by Finnadzor order No. 375.
- 1xbet.kg26 Aug 2024
Finnadzor warned that 1xbet.kg was being actively advertised online as a bookmaker and online casino although its only licence had been revoked in 2023, and said it was preparing referrals to the competent state bodies.
Market data
Figures on this record are drawn from official regulator data.
- Online GGR
- Not yet verified
- Reporting year
- 2026
- Licensed operators
- 19
Timeline
1 Nov 2011
Law No. 191 on the prohibition of gambling activity adopted.
20 Jul 2022
Law No. 50 on gambling activity takes effect 15 days after its publication on 5 July 2022, repealing the prohibition and licensing gambling for foreign clients.
1 Aug 2022
Cabinet Resolution No. 440 names Finnadzor as regulator for land-based gambling and the communications regulator for online casinos, and approves the licensing, regulation and reporting rules.
12 Aug 2022
Resolution No. 459 sets the licence fees.
17 Nov 2022
Finnadzor issues bookmaker licence No. 0001 to Sports Entertainment LLC (1xbet).
3 Apr 2023
Law No. 78 raises the casino reserve fund, tightens premises rules and switches the online casino tax from 8% of revenue less winnings to 4% of total revenue.
9 Aug 2023
Finnadzor revokes the 1xbet bookmaker licence.
30 Jan 2024
Resolution No. 36 makes Finnadzor the regulator for online casinos as well.
13 Jun 2024
The Cabinet AML/CFT Commission approves the online casino risk assessment, which found four Administrator and four Operator licences issued but the sector not yet operating.
23 Jul 2024
Law No. 136 taxes online casinos on revenue less winnings again, at 1%, rising to 2% in 2026 and 3% from 2027.
22 Aug 2024
Resolution No. 491 drops the separate slot hall licence and confines bookmakers to casinos.
4 Nov 2024
Law No. 175 lifts the ban on gambling venues in state-owned property.
6 Aug 2026
Law No. 145 resets gambling tax filing and payment deadlines.
22 Sept 2026
A Jogorku Kenesh committee removes the gambling and lottery bill from its agenda (reported date).
Outlook
The online casino tax rises from 2% to 3% of revenue less winnings on 1 January 2027 under the Tax Code as already enacted. The bill on gambling and lottery activity, which would regulate online lotteries and ban binary options, was taken off the agenda of the Jogorku Kenesh judicial affairs committee in September 2026 after deputies raised objections, including that it set no penalties for causing especially large damage; watch for a revised text. The rules have been adjusted almost every year since 2022 (reserve funds, premises, the regulator, the online tax base, filing dates), so further tuning is likely. The open question for the online model is scale: the 2024 risk assessment found the sector not yet operating, and online casinos paid 2.0 million som of tax in the first half of 2026 against 317.8 million som from casinos.
Frequently asked questions
- Can Kyrgyz citizens gamble legally in Kyrgyzstan?
- No. Only foreign citizens aged 21 or over may be clients of casinos, bookmakers, totalizators and online casinos (Law No. 50 art. 15), and an operator that admits a Kyrgyz citizen must lose its licence.
- Who regulates gambling in Kyrgyzstan?
- The Financial Market Regulation and Supervision Service under the Ministry of Economy and Commerce (Finnadzor). It has licensed land-based gambling since 2022 and online casinos since January 2024, and keeps the public licence registers.
- How much does an online casino licence cost in Kyrgyzstan?
- An Operator licence costs 84,000 calculation indices (8.4 million som) and an Administrator licence 12,600 (1.26 million som), each for ten years. An Operator also needs access from a licensed Administrator, granted for one year and renewed automatically.
- How are online casinos taxed in Kyrgyzstan?
- On revenue less winnings paid, at 2% in 2026 and 3% from 2027, in place of profit tax, VAT and sales tax. The tax period is a quarter, and the return and payment are due by the 20th of the following month.
- Is gambling advertising allowed in Kyrgyzstan?
- No. Article 16(5) of the Advertising Law bans advertising of the gambling business, and a breach costs a legal entity 450 calculation indices (45,000 som).
- How many gambling licences are active in Kyrgyzstan?
- On 23 September 2026 Finnadzor listed 29 active licences held by 19 companies: 5 casinos, 2 bookmakers, 12 online casino Administrators and 10 online casino Operators. No totalizator was licensed.
Sources
- 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, No. 55 of 26 February 2024 and No. 175 of 4 November 2024 (current edition of 4 November 2024)
Ministry of Justice of the Kyrgyz Republic, Centralised Legal Database (translated)
Tier 1Accessed 23 Sept 2026Published 5 Jul 2022 - Law No. 50 of 30 June 2022 on gambling activity, original edition (reserve fund of 80,000 and 40,000 calculation indices for casinos)
Ministry of Justice of the Kyrgyz Republic, Centralised Legal Database (translated)
Tier 1Accessed 23 Sept 2026Published 5 Jul 2022 - Law No. 78 of 3 April 2023 amending certain legislative acts in the field of taxation (article amending the Law on gambling activity)
Ministry of Justice of the Kyrgyz Republic, Centralised Legal Database (translated)
Tier 1Accessed 23 Sept 2026Published 4 Apr 2023 - Law No. 55 of 26 February 2024 amending the Law on gambling activity
Ministry of Justice of the Kyrgyz Republic, Centralised Legal Database (translated)
Tier 1Accessed 23 Sept 2026Published 1 Mar 2024 - 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 (translated)
Tier 1Accessed 23 Sept 2026Published 1 Aug 2022 - Cabinet of Ministers Resolution No. 440 of 1 August 2022, original edition (Finnadzor for land-based gambling, the communications regulator for online casinos)
Ministry of Justice of the Kyrgyz Republic, Centralised Legal Database (translated)
Tier 1Accessed 23 Sept 2026Published 1 Aug 2022 - Cabinet of Ministers Resolution No. 36 of 30 January 2024 amending resolutions on gambling activity (transfer of online casino supervision to Finnadzor)
Ministry of Justice of the Kyrgyz Republic, Centralised Legal Database (translated)
Tier 1Accessed 23 Sept 2026Published 2 Feb 2024 - Regulation on state regulation of gambling activity, 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 (translated)
Tier 1Accessed 23 Sept 2026Published 22 Aug 2024 - Regulation on licensing of gambling activity, appendix 2 to Resolution No. 440, as amended by Resolutions No. 36 of 30 January 2024, No. 491 of 22 August 2024 and No. 556 of 3 September 2025
Ministry of Justice of the Kyrgyz Republic, Centralised Legal Database (translated)
Tier 1Accessed 23 Sept 2026Published 3 Sept 2025 - Regulation on reporting and disclosure by gambling operators, appendix 3 to Resolution No. 440 (edition of 22 August 2024)
Ministry of Justice of the Kyrgyz Republic, Centralised Legal Database (translated)
Tier 1Accessed 23 Sept 2026Published 22 Aug 2024 - Cabinet of Ministers Resolution No. 459 of 12 August 2022 setting the fee for issuing a gambling licence, as amended by Resolution No. 491 of 22 August 2024
Ministry of Justice of the Kyrgyz Republic, Centralised Legal Database (translated)
Tier 1Accessed 23 Sept 2026Published 23 Aug 2022 - Jogorku Kenesh Resolution No. 1115-III of 15 June 2006 approving the calculation index at 100 som
Ministry of Justice of the Kyrgyz Republic, Centralised Legal Database (translated)
Tier 1Accessed 23 Sept 2026Published 15 Jun 2006 - Tax Code of the Kyrgyz Republic No. 3 of 18 January 2022, Chapter 62 (tax on gambling activity, articles 450 to 456) and article 191, edition of 6 August 2026
Ministry of Justice of the Kyrgyz Republic, Centralised Legal Database (translated)
Tier 1Accessed 23 Sept 2026Published 6 Aug 2026 - Tax Code of the Kyrgyz Republic, edition of 30 June 2022 (Chapter 62 as set by Law No. 51: online casinos 8% of revenue less winnings)
Ministry of Justice of the Kyrgyz Republic, Centralised Legal Database (translated)
Tier 1Accessed 23 Sept 2026Published 30 Jun 2022 - Tax Code of the Kyrgyz Republic, edition of 2 February 2024 (Chapter 62 as amended by Law No. 78: online casinos 4% of revenue)
Ministry of Justice of the Kyrgyz Republic, Centralised Legal Database (translated)
Tier 1Accessed 23 Sept 2026Published 2 Feb 2024 - Code of the Kyrgyz Republic on Offences No. 128 of 28 October 2021, article 346 (edition of 6 August 2026)
Ministry of Justice of the Kyrgyz Republic, Centralised Legal Database (translated)
Tier 1Accessed 23 Sept 2026Published 16 Nov 2021 - Criminal Code of the Kyrgyz Republic No. 127 of 28 October 2021, article 219-1 on illegal organisation of gambling (edition of 24 July 2026)
Ministry of Justice of the Kyrgyz Republic, Centralised Legal Database (translated)
Tier 1Accessed 23 Sept 2026Published 16 Nov 2021 - Law No. 155 of 24 December 1998 on advertising, article 16(5) (edition of 31 October 2025)
Ministry of Justice of the Kyrgyz Republic, Centralised Legal Database (translated)
Tier 1Accessed 23 Sept 2026Published 24 Dec 1998 - Finnadzor registers: casino, bookmaker, totalizator, virtual casino administration and virtual casino operator licences
Financial Market Regulation and Supervision Service under the Ministry of Economy and Commerce (Finnadzor) (translated)
Tier 1Accessed 23 Sept 2026 - Illegal activity of 1XBET.KG (Finnadzor notice)
Financial Market Regulation and Supervision Service under the Ministry of Economy and Commerce (Finnadzor) (translated)
Tier 1Accessed 23 Sept 2026Published 26 Aug 2024 - Information on the state duty and the fee for licensing gambling activity (Finnadzor notice)
Financial Market Regulation and Supervision Service under the Ministry of Economy and Commerce (Finnadzor) (translated)
Tier 1Accessed 23 Sept 2026Published 28 Mar 2025 - Report on the assessment of money laundering and terrorist financing risks in the virtual (online) casino sector, approved by the Cabinet of Ministers AML/CFT Commission on 13 June 2024
Cabinet of Ministers of the Kyrgyz Republic, AML/CFT Commission (published by Finnadzor) (translated)
Tier 2Accessed 23 Sept 2026Published 13 Jun 2024 - Report on execution of the state budget for January to June 2026 (Central Treasury), revenue line 11127, tax on gambling activity
Ministry of Finance of the Kyrgyz Republic, Central Treasury (translated)
Tier 2Accessed 23 Sept 2026 - Jogorku Kenesh committee considered the bill amending legislation on gambling and lotteries
K-News (translated)
No primary text of the bill could be retrieved from the Jogorku Kenesh bill register in this run; the stage and content rest on this report only.
Tier 3Accessed 23 Sept 2026Published 22 Sept 2026