Mongolia: gambling regulation and licensing
- Online sports bettingProhibited
- Online casinoProhibited
- Online pokerProhibited
- iLotteryNot yet verified
- Land-based (reference)Prohibited
- Regulator
- Ministry of Finance
- Headline tax
- Not yet verified
- Licence required
- Yes
- Last verified
- 24 Sept 2026
Summary
Mongolia prohibits casinos, betting and online gambling and allows only prize lotteries, which need a special permit from the Minister of Finance. There is no gambling regulator. A law of 22 January 1999 bans establishing and operating casinos unless another law provides otherwise, and no such law is in force: a Government casino bill dated December 2022 has not been enacted. Amendments passed on 30 May 2025 and in force since 1 July 2025 prohibit paid prediction, betting games and online gambling (Law on Permits, art. 1.5(20)) and repealed the special permit for betting. The Government's March 2025 draft would have kept licences for sports betting, but the law as passed bans all betting. The Criminal Code punishes organising gambling through information technology (art. 20.17), organising paid prediction or betting (art. 20.18: fines of MNT 2.7 million to 14 million or six months to three years in prison) and repeatedly lending bank accounts, e-money, virtual assets or phone numbers to organisers (art. 20.19). Promoting gambling or betting online or through the media costs MNT 10 million for individuals and MNT 100 million for companies. Playing games of chance in a public place for profit is fined MNT 100,000. There is no gambling duty: lottery operators pay corporate income tax on income net of prizes, and lottery winnings are taxed at 40%. Enforcement relies on blocking websites and apps, freezing accounts and prosecuting account holders. The Government reported 2,715 accounts holding MNT 4.6 billion restricted by July 2025, and prosecutors had indicted seven people in five cases by April 2026.
Common pitfalls
Assuming Mongolia licenses sports betting: the Government's March 2025 draft proposed that, but the law as passed on 30 May 2025 bans all betting and repealed the betting permit. Reading "paid prediction" (tolbort taavar) as a ban on lotteries: prize lotteries keep their own special permit and are still taxed. Treating the December 2022 casino bill as law: casinos remain banned under the 1999 law.
Key facts
- Regulator
- Ministry of Finance (MOF)
- Regulator type
- Government ministry
- Headline tax
- Not yet verified
- Licence required
- Yes
- Minimum age
- Not yet verified
- Tax base
- There is no gambling duty. Licensed prize lottery operators pay corporate income tax on lottery income after deducting qualifying costs and the cash and goods paid out as prizes (Law on Corporate Income Tax, arts. 8.1.2 and 18.4). The excise tax on equipment used for paid prediction and betting, and the income tax provisions on betting, were repealed with the 2025 ban.
Legal framework
Primary statutes
Law on the Prohibition of Establishing and Operating Casinos
Казино байгуулах, ажиллуулахыг хориглох тухай хууль
- Year
- 1999
- In force
- Yes
- Summary
- A single article: unless a law provides otherwise, establishing and operating casinos in the territory of Mongolia is prohibited. The words "unless a law provides otherwise" were added on 20 June 2003.
Law on Permits and Notifications (revised Law on Permits)
Зөвшөөрөл, мэдэгдлийн тухай хууль
- Year
- 2022
- In force
- Yes
- Summary
- Revised on 17 June 2022 and renamed by the law of 3 July 2026. Art. 1.5(20), added on 30 May 2025, prohibits paid prediction, betting games and online gambling. The special permit for paid prediction and betting games (art. 8.1(11), item 11.4) was repealed on the same date. The special permit to issue prize lotteries in cash or kind, granted by the member of the Government in charge of finance, remains (art. 8.1(6), item 6.5).
Эрүүгийн хууль
- Year
- 2015
- In force
- Yes
- Summary
- Art. 20.17 (added 10 January 2020): organising gambling in a public place or through information technology for profit, 450 to 14,000 units fine or six months to three years' imprisonment; establishing or running a prohibited gambling venue, 5,400 to 27,000 units or one to five years. Art. 20.18 (added 30 May 2025): organising paid prediction or betting games, 2,700 to 14,000 units or six months to three years. Art. 20.19 (added 30 May 2025): repeatedly letting organisers use payment accounts, e-money, virtual assets, phone numbers or electronic identifiers, 450 to 5,400 units or six months to one year. One unit is MNT 1,000 (art. 5.3).
Зөрчлийн тухай хууль
- Year
- 2017
- In force
- Yes
- Summary
- Art. 5.7: playing games of chance in a public place for profit, 100 units fine and confiscation. Art. 10.1(6) and (7), added 30 May 2025: promoting or encouraging paid prediction, betting or gambling, 5,000 units for individuals and 50,000 units for legal entities, doubled to 10,000 and 100,000 units when done through mass media or online networks. One unit is MNT 1,000.
Secondary instruments
Зар сурталчилгааны тухай хууль
- Year
- 2002
- In force
- Yes
- Summary
- Art. 7.2.4, added 30 May 2025, classes advertising that promotes or encourages paid prediction, betting or gambling as improper advertising.
Law on Personal Income Tax (revised)
Хувь хүний орлогын албан татварын тухай хууль
- Year
- 2019
- In force
- Yes
- Summary
- Taxes prize lottery winnings at 40% of the amount won (arts. 19.1.2 and 21.2.3). References to paid prediction and betting income were removed on 30 May 2025.
Law on Corporate Income Tax (revised)
Аж ахуйн нэгжийн орлогын албан татварын тухай хууль
- Year
- 2019
- In force
- Yes
- Summary
- Taxes income from prize lottery operations after deducting qualifying costs and prizes paid (arts. 8.1.2 and 18.4), and lottery winnings received by companies at 40% (arts. 18.6.5 and 20.2.3). References to betting were removed on 30 May 2025.
Key amendments
- 20 Jun 2003Casino ban qualified with "unless a law provides otherwise".
- 10 Jan 2020Organising gambling becomes a crime under Criminal Code art. 20.17; it had been an administrative violation since 1 July 2017.
- 30 May 2025State Great Khural bans paid prediction, betting and online gambling (Law on Permits art. 1.5(20)), repeals the betting permit, adds Criminal Code arts. 20.18 and 20.19 and advertising offences, and removes betting from the excise and income tax laws; in force 1 July 2025.
- 3 Jul 2026Law on Permits renamed the Law on Permits and Notifications and restructured; the prize lottery permit is kept.
Pending legislation
Draft Law on Casinos
- Stage
- Submitted by the Government (text dated 25 December 2022); not enacted at review and current status not confirmed
- What it changes
- Would let the Government grant casino special permits for 30 years, renewable for ten, to Mongolian companies investing at least USD 300 million within three years, and would bar casino licensees from offering gambling remotely.
Case law
Supreme Court of Mongolia, Resolution No. 2024/ХШТ/127 (case of M.T.)
30 Oct 2024
Set aside an acquittal in a theft and fraud case involving credit units for the offshore betting platform 1xbet. The court held that the loss could be measured by the money the victims paid to buy the units, although the units did not circulate in civil transactions, and sent the case back to trial.
Licensing
- Licence required
- Yes
- Application window
- Not yet verified
- Local establishment required
- Not yet verified
- Local server required
- Not yet verified
- Barriers to entry
- Betting, casino and online gambling cannot be licensed. The betting special permit (Law on Permits art. 8.1(11), item 11.4) was repealed on 30 May 2025 and the 1999 law bans casinos. The Ministry of Finance list of 2 March 2023 named 12 companies holding prize lottery permits; a current list was not located.
Licence types
Special permit to issue prize lotteries in cash or kind (Minister of Finance)
- Scope
- Prize lotteries only. No other gambling product can be licensed.
- Renewal terms
- Under Law on Permits art. 2.2(1), as amended on 3 July 2026, special permits run for at least ten years unless a law provides otherwise. The Ministry of Finance list of 2 March 2023 shows lottery permits issued for three years.
Taxation
- Headline GGR tax
- Not yet verified
- Effective date
- Not yet verified
- Player winnings tax
- Prize lottery winnings are taxed at 40% of the amount won for individuals (Law on Personal Income Tax, arts. 19.1.2 and 21.2.3) and at 40% for companies (Law on Corporate Income Tax, arts. 18.6.5 and 20.2.3).
- Tax base
- There is no gambling duty. Licensed prize lottery operators pay corporate income tax on lottery income after deducting qualifying costs and the cash and goods paid out as prizes (Law on Corporate Income Tax, arts. 8.1.2 and 18.4). The excise tax on equipment used for paid prediction and betting, and the income tax provisions on betting, were repealed with the 2025 ban.
Scheduled changes
- 10% up to MNT 6 billion of taxable income, 15% from MNT 6 billion to 10 billion, 25% above MNT 10 billion from 1 Jan 2027Enacted
New corporate income tax bands under Law on Corporate Income Tax art. 20.1, reworded by the law of 26 June 2026.
Advertising
- Advertising permitted
- No
- Social media rules
- Promotion through mass media or online networks carries the higher fines under Law on Violations art. 10.1(7).
- Penalties for breach
- Promoting or encouraging paid prediction, betting or gambling: confiscation of illegal income and a fine of 5,000 units (MNT 5 million) for individuals or 50,000 units (MNT 50 million) for legal entities; through mass media or online networks, 10,000 units (MNT 10 million) or 100,000 units (MNT 100 million) (Law on Violations, art. 10.1(6) and (7)).
Restrictions
- Advertising that promotes or encourages paid prediction, betting or gambling is improper advertising (Law on Advertising, art. 7.2.4)
- Promoting or encouraging paid prediction, betting or gambling is an administrative violation (Law on Violations, art. 10.1(6) and (7))
Payments
- Credit card ban
- Not yet verified
- Crypto stance
- Not yet verified
- Payment blocking regime
- Repeatedly letting gambling, paid prediction or betting organisers use one's own or another person's payment account, e-money, virtual assets, phone number or electronic identifier is a crime (Criminal Code art. 20.19). The Government reported in July 2025 that 2,715 accounts holding MNT 4.6 billion had been restricted.
Enforcement
- ISP blocking
- Yes
- DNS blocking
- Not yet verified
- Payment blocking
- Not yet verified
- App store takedowns
- Yes
- Blocklist size
- 6,000 (as of 6 Mar 2025)
- Administrative penalties
- Playing games of chance in a public place for profit: 100 units (MNT 100,000) and confiscation (Law on Violations, art. 5.7). Promoting gambling or betting: up to 10,000 units for individuals and 100,000 units for legal entities (art. 10.1(6) and (7)).
- Criminal penalties
- Organising gambling: 450 to 14,000 units or six months to three years' imprisonment; running a prohibited gambling venue: 5,400 to 27,000 units or one to five years (Criminal Code art. 20.17). Organising paid prediction or betting: 2,700 to 14,000 units or six months to three years (art. 20.18). Lending accounts or identifiers to organisers: 450 to 5,400 units or six months to one year (art. 20.19). One unit is MNT 1,000.
- Operator liability
- Organisers of gambling, paid prediction or betting, including online, face criminal liability under Criminal Code arts. 20.17 and 20.18. In a case reported by prosecutors in April 2026, a court confiscated the proceeds and the stakes held in the account used for the offence.
- Player liability
- Playing games of chance in a public place for profit is an administrative violation fined at MNT 100,000 (Law on Violations, art. 5.7). The statute does not expressly make playing online an offence, though the Government states that playing through a VPN carries liability. Lending a bank account to organisers is a crime (Criminal Code art. 20.19).
Notable actions
- Illegal online gambling websites10 Oct 2023
Police and the Communications Regulatory Commission had 1,314 websites of 48 online gambling games blocked in the first nine months of 2023
- Online gambling domains including 1xbet6 Mar 2025
The Communications Regulatory Commission had restricted access to about 6,000 domains, but operators switched links; the head of the Cabinet Secretariat said fines imposed by the competition authority under the law then in force came to only MNT 13 million
- Bank accounts and agents used for online gambling; 1xBet and Melbet apps30 Jul 2025
Government reported 2,715 accounts holding MNT 4.6 billion restricted, 113 agents with MNT 680 billion of transactions identified, and downloads of 1xBet, Melbet and other platforms restricted on the App Store and Play Store
- Account holders who lent accounts to gambling organisers1 Apr 2026
Prosecutors had indicted seven people in five cases under Criminal Code art. 20.19; in one, a first instance court sentenced a man who let MNT 62.6 million of stakes pass through his account to 300 hours of community service and confiscated the funds
Timeline
22 Jan 1999
State Great Khural bans establishing and operating casinos
10 Jan 2020
Organising gambling made a crime under Criminal Code art. 20.17
15 Nov 2021
Police report 326 online gambling cases registered by November 2021, up 83% on the same period a year earlier
17 Jun 2022
Revised Law on Permits lists special permits for prize lotteries and for paid prediction and betting games
25 Dec 2022
Government bills for a Law on Casinos and a Law on Betting Prediction and Prize Lotteries dated; neither was enacted
10 Oct 2023
Police report 1,314 online gambling websites blocked in the first nine months of 2023
30 Oct 2024
Supreme Court resolution 2024/ХШТ/127 on losses measured in 1xbet credit units
6 Mar 2025
Cabinet approves urgent submission of the online gambling ban bill
30 May 2025
State Great Khural passes the ban on paid prediction, betting and online gambling
1 Jul 2025
Ban and new Criminal Code arts. 20.18 and 20.19 take effect
30 Jul 2025
Government reports 2,715 accounts restricted and gambling apps pulled from app stores
1 Apr 2026
Prosecutors report seven people indicted in five account-lending cases
3 Jul 2026
Law on Permits renamed the Law on Permits and Notifications; prize lottery permit kept
Outlook
No bill to license any form of betting or online gambling was located at review. The Government casino bill dated December 2022 has not been enacted, and its status was not confirmed. Prosecutions under Criminal Code art. 20.19 of people who lend accounts to gambling organisers are continuing. New corporate income tax bands, which also apply to lottery operators, take effect on 1 January 2027.
Frequently asked questions
- Is online gambling legal in Mongolia?
- No. Since 1 July 2025 the Law on Permits (art. 1.5(20)) prohibits paid prediction, betting games and online gambling, and the Criminal Code punishes organising gambling through information technology (art. 20.17) and organising paid prediction or betting (art. 20.18).
- Can an operator obtain a sports betting licence in Mongolia?
- No. The special permit for paid prediction and betting games was repealed by the law of 30 May 2025. The Government's March 2025 draft would have kept sports betting licences, but the law as passed bans all betting.
- Are casinos legal in Mongolia?
- No. A law of 22 January 1999 bans establishing and operating casinos unless another law provides otherwise, and no such law is in force. Running a prohibited gambling venue carries a fine of MNT 5.4 million to 27 million or one to five years in prison (Criminal Code art. 20.17(2)).
- Are lotteries allowed in Mongolia?
- Yes, prize lotteries in cash or kind can operate under a special permit from the Minister of Finance (Law on Permits art. 8.1(6), item 6.5). Winnings are taxed at 40%.
- What happens to people who help gambling operators?
- Repeatedly letting organisers use a bank account, e-money, virtual assets, a phone number or an electronic identifier is a crime under Criminal Code art. 20.19, punishable by a fine of MNT 450,000 to 5.4 million or six months to one year in prison. By April 2026 prosecutors had indicted seven people in five such cases.
- Can gambling be advertised in Mongolia?
- No. Advertising that promotes paid prediction, betting or gambling is improper advertising under the Law on Advertising, and promotion through the media or online is fined MNT 10 million for individuals and MNT 100 million for legal entities.
Sources
- Law of Mongolia on the Prohibition of Establishing and Operating Casinos of 22 January 1999 (as amended 20 June 2003), art. 1
Unified Legal Information System of Mongolia (legalinfo.mn), National Legal Institute (translated)
Official Mongolian text on legalinfo.mn, consolidated with amendments to date; read in Mongolian and translated for this record.
Tier 1Accessed 24 Sept 2026Published 22 Jan 1999 - Law on Permits (revised) of 17 June 2022, renamed Law on Permits and Notifications by the law of 3 July 2026: arts. 1.5(20), 2.2(1), 8.1(6) item 6.5 and 8.1(11) item 11.4 (repealed)
Unified Legal Information System of Mongolia (legalinfo.mn), National Legal Institute (translated)
Official Mongolian text on legalinfo.mn, consolidated with amendments to date; read in Mongolian and translated for this record.
Tier 1Accessed 24 Sept 2026Published 17 Jun 2022 - Criminal Code (revised) of 3 December 2015: arts. 5.3 (fine unit), 20.17 (organising gambling), 20.18 (organising paid prediction or betting games) and 20.19 (assisting gambling, paid prediction or betting)
Unified Legal Information System of Mongolia (legalinfo.mn), National Legal Institute (translated)
Official Mongolian text on legalinfo.mn, consolidated with amendments to date; read in Mongolian and translated for this record.
Tier 1Accessed 24 Sept 2026Published 3 Dec 2015 - Law on Violations (revised) of 11 May 2017: art. 5.7 (playing gambling games) and art. 10.1(4), (6) and (7) (advertising)
Unified Legal Information System of Mongolia (legalinfo.mn), National Legal Institute (translated)
Official Mongolian text on legalinfo.mn, consolidated with amendments to date; read in Mongolian and translated for this record.
Tier 1Accessed 24 Sept 2026Published 11 May 2017 - Law on Advertising of 30 May 2002, art. 7.2.4 (added by the law of 30 May 2025)
Unified Legal Information System of Mongolia (legalinfo.mn), National Legal Institute (translated)
Official Mongolian text on legalinfo.mn, consolidated with amendments to date; read in Mongolian and translated for this record.
Tier 1Accessed 24 Sept 2026Published 30 May 2002 - Law on Personal Income Tax (revised) of 22 March 2019: arts. 12.1.2, 19.1.2 and 21.2.3 (prize lottery winnings)
Unified Legal Information System of Mongolia (legalinfo.mn), National Legal Institute (translated)
Official Mongolian text on legalinfo.mn, consolidated with amendments to date; read in Mongolian and translated for this record.
Tier 1Accessed 24 Sept 2026Published 22 Mar 2019 - Law on Corporate Income Tax (revised) of 22 March 2019: arts. 8.1.2, 11.1.2, 18.4, 18.6.5, 20.1 and 20.2.3 (prize lottery income)
Unified Legal Information System of Mongolia (legalinfo.mn), National Legal Institute (translated)
Official Mongolian text on legalinfo.mn, consolidated with amendments to date; read in Mongolian and translated for this record. The legalinfo.mn text of art. 20.1 shows the version reworded by the law of 26 June 2026, which applies from 1 January 2027; the rate schedule in force for 2026 is not displayed and is left blank in this record.
Tier 1Accessed 24 Sept 2026Published 22 Mar 2019 - Law amending the Law on Permits prohibits paid prediction, betting and online gambling in Mongolia (State Great Khural press office)
State Great Khural (Parliament) of Mongolia, Media and Public Relations Department (translated)
Tier 2Accessed 24 Sept 2026Published 11 Aug 2025 - Amendments to the Law on Permits prohibiting paid prediction, betting and online gambling adopted and in force from 1 July 2025
Financial Information Unit, Bank of Mongolia (fiu.mongolbank.mn) (translated)
Tier 2Accessed 24 Sept 2026 - Draft law amending the Law on Permits to be submitted to the State Great Khural (Cabinet meeting of 6 March 2025)
Government of Mongolia (mongolia.gov.mn) (translated)
Tier 2Accessed 24 Sept 2026Published 6 Mar 2025 - Draft law fully banning online gambling to be submitted to the State Great Khural urgently
MONTSAME, Mongolian state news agency (montsame.mn) (translated)
Tier 2Accessed 24 Sept 2026Published 6 Mar 2025 - Mongolia Bans Online Gambling, Betting, and Paid Lotteries
MONTSAME, Mongolian state news agency (montsame.mn)
The English headline renders "tolbort taavar" (paid prediction) as "paid lotteries". The amended Law on Permits keeps the special permit for prize lotteries (art. 8.1(6), item 6.5) and the tax laws amended the same day still tax prize lottery income, so this record treats prize lotteries as still licensable.
Tier 2Accessed 24 Sept 2026Published 30 May 2025 - Submit evidence, complaints and requests about online gambling through E-Mongolia
E-Mongolia Academy, Government of Mongolia (ema.gov.mn) (translated)
Tier 2Accessed 24 Sept 2026Published 30 Jul 2025 - Case of a citizen who let gambling organisers use his account decided in court (press release of the General Prosecutor's Office)
General Prosecutor's Office of Mongolia, press office, published by Mongolian National Broadcaster (news.mnb.mn) (translated)
Tier 2Accessed 24 Sept 2026Published 1 Apr 2026 - Will you win at online gambling? No.
National Police Agency of Mongolia (police.gov.mn) (translated)
Tier 2Accessed 24 Sept 2026Published 10 Oct 2023 - Police Lieutenant Colonel B. Ganchuluun: organising online gambling and taking part in it both carry legal liability
National Police Agency of Mongolia (police.gov.mn) (translated)
Tier 2Accessed 24 Sept 2026Published 15 Nov 2021 - Companies holding a special permit to issue prize lotteries in cash or kind (list of 2 March 2023)
Ministry of Finance of Mongolia (mof.gov.mn) (translated)
The latest list on the Ministry of Finance lottery permit page (mof.gov.mn/article/special-approvement/Lottery-Permission-1) at review; several listed permits had expired by their stated end dates.
Tier 1Accessed 24 Sept 2026Published 2 Mar 2023 - Ministry of Finance, special permits: lottery (list of published permit-holder notices)
Ministry of Finance of Mongolia (mof.gov.mn) (translated)
Tier 1Accessed 24 Sept 2026 - Draft Law on Casinos and accompanying draft laws, submitted by the Government of Mongolia (text dated 25 December 2022)
State Great Khural (Parliament) of Mongolia, draft law forum (lawforum.parliament.mn) (translated)
No enacted Law on Casinos was found on legalinfo.mn at review, and the 1999 casino prohibition law is still published there. Whether the bill is still before Parliament was not confirmed.
Tier 2Accessed 24 Sept 2026Published 25 Dec 2022 - Draft Law on Betting Prediction and Prize Lotteries and accompanying draft laws, submitted by the Government of Mongolia (text dated 25 December 2022)
State Great Khural (Parliament) of Mongolia, draft law forum (lawforum.parliament.mn) (translated)
Not enacted. The amendments of 30 May 2025 banned betting instead of licensing it as this bill proposed.
Tier 2Accessed 24 Sept 2026Published 25 Dec 2022 - Supreme Court of Mongolia, criminal chamber (supervisory instance), Resolution No. 2024/ХШТ/127 of 30 October 2024 in the case of M.T.
Supreme Court of Mongolia (supremecourt.mn) (translated)
Tier 1Accessed 24 Sept 2026Published 30 Oct 2024