Is gambling legal in North Korea?

No. Gambling with money or goods is a crime under article 297 of the Criminal Code, and gambling acts that fall short of a crime are punished under article 307 of the Administrative Penalties Law.

Can an operator get a licence for online gambling in North Korea?

No. There is no gambling regulator or licensing regime, and no law providing for online betting, casino or poker was found.

What are the penalties for gambling?

Under the Criminal Code, labour training of six months to one year, or up to three years of reform through labour where the gambling is serious. Under the Administrative Penalties Law, a fine or up to three months of labour education, and longer where the circumstances are grave.

Do casinos have anti-money laundering duties?

Yes. The 2016 anti-money laundering law lists casinos as reporting entities: they must identify customers, keep records for five years, and report large transactions within 48 hours and suspicious ones within 24 hours to the financial intelligence body.

Can payments move to and from North Korea?

The FATF has asked all countries since 2011 to terminate correspondent relationships with North Korean banks and limit transactions with North Korean persons, and its June 2026 statement kept those countermeasures in place. Inside the country, foreign cash may not circulate outside special economic zones.

Sovereign state

Asia

ISO KP

North Korea: gambling regulation and licensing

Online sports bettingProhibited
Online casinoProhibited
Online pokerProhibited
iLotteryNot yet verified
Land-based (reference)Prohibited

Regulator: Not yet verified
Headline tax: Not yet verified
Licence required: Not yet verified
Last verified: 24 Sept 2026

Summary

North Korea has no gambling regulator and no licensing regime for gambling, online or land-based. The Criminal Code, as amended to 24 December 2023, makes gambling with money or goods an offence under article 297, punished by labour training of six months to one year, or by up to three years of reform through labour where the gambling is serious. Lesser cases fall under article 307 of the Administrative Penalties Law, as amended on 6 December 2022, which provides for a fine or up to three months of labour education, and longer where the circumstances are grave. Both laws apply to foreigners on North Korean territory, except those with diplomatic privileges. Neither mentions online gambling, and no law providing for sports betting, online casino or poker was found. The one statutory opening is the Mount Kumgang International Tourist Zone Law of 31 May 2011, which lets investors run casinos among the tourist services in that zone, with enterprise approval from the zone management committee, and the 2016 anti-money laundering law lists casinos among the businesses that must identify customers and report large and suspicious transactions. Neither law says how this relates to article 297. There is no gambling tax. Foreign-invested enterprises pay enterprise income tax of 25% of settled profit, or 14% in special economic zones, and service businesses pay business tax of 2 to 10% of income, up to 50% for special sectors. The Financial Action Task Force keeps North Korea under a call for action and has asked all countries since 2011 to terminate correspondent relationships with North Korean banks.

Common pitfalls

Reading the Mount Kumgang casino provisions as a national licensing regime: they cover tourism enterprises in one zone and sit alongside a general criminal ban on gambling. The Rason and economic development zone laws allow tourism businesses but do not mention casinos. Assuming the ban reaches only citizens: both the Criminal Code and the Administrative Penalties Law apply to foreigners on DPRK territory. North Korean statutes are not published in an accessible official gazette; the texts used here are those held by the South Korean government's Unification Legal Database, and later amendments may exist.

Key facts

Regulator: Not yet verified
Regulator type: No dedicated regulator
Headline tax: Not yet verified
Licence required: Not yet verified
Minimum age: Not yet verified
Tax base: There is no gambling tax. Enterprises in the Mount Kumgang zone pay the taxes set by the relevant laws (Mount Kumgang Law, art. 36). Under the foreign-invested enterprise tax law, enterprise income tax is charged on settled profit, that is total annual revenue less costs, then less transaction or business tax and other expenditure (art. 12), and business tax is charged on service income in sectors including tourism and entertainment at 2 to 10%, or up to 50% for special sectors (arts. 47 to 49). The law does not name casinos or list gambling winnings among the income subject to personal income tax (art. 21).

Legal framework

Primary statutes

Criminal Code of the Democratic People's Republic of Korea
조선민주주의인민공화국 형법
Year
1990
In force
Yes
Summary
Adopted on 15 December 1990 and amended many times, most recently (in the text available) on 24 December 2023. Art. 297 (crime of gambling): whoever gambles with money or goods is punished by labour training; where the gambling is serious, by reform through labour of up to three years. Labour training runs from six months to one year (art. 39) and reform through labour for a fixed term from one to fifteen years (art. 38). Arts. 202 to 207 punish dealing in illegally raised funds to disguise their source, accepting funds of unverified source or from unidentified persons, and failures by bank staff to report suspicious transactions. The Code applies to DPRK citizens anywhere and to foreigners who commit crimes on DPRK territory (arts. 6 and 7).
Administrative Penalties Law of the Democratic People's Republic of Korea
조선민주주의인민공화국 행정처벌법
Year
2004
In force
Yes
Summary
Adopted on 14 July 2004 and last amended on 6 December 2022. Art. 307 (gambling acts): a fine or labour education of up to three months, or labour education of three months or more where the circumstances are grave. Labour education is imposed on citizens and lasts from five days to six months (art. 18); fine amounts are set by separate fine regulations (art. 20). The law applies to foreign organisations, enterprises and persons on DPRK territory, except those with diplomatic privileges (art. 5).
Law on the Mount Kumgang International Tourist Zone
조선민주주의인민공화국 금강산국제관광특구법
Year
2011
In force
Yes
Summary
Adopted on 31 May 2011. Tourism in the zone is for foreigners, though DPRK citizens and Koreans from the South and overseas may also visit (art. 18). Investors may run casinos, golf, nightclubs and other tourist facilities (art. 21) and may set up enterprises in tourism businesses including casino business (art. 24), with enterprise approval from the zone management committee followed by enterprise, tax and customs registration (art. 26). The circulating currency is convertible foreign currency (art. 34).
Law on Combating Money Laundering and the Financing of Terrorism
조선민주주의인민공화국 자금세척 및 테로자금지원반대법
Year
2016
In force
Yes
Summary
Adopted on 20 April 2016. Names casinos, with banks, insurers, currency exchangers, dealers in precious metals, lawyers and notaries, among the reporting entities (art. 2). Reporting entities must identify customers, keep records for five years and report large transactions within 48 hours and suspicious ones within 24 hours to the financial intelligence body (arts. 8, 15 and 17). Breaches carry warnings, fines, suspension of business or revocation of the business permit (art. 38).

Secondary instruments

Law on Taxation of Foreign-invested Enterprises and Foreign Individuals
조선민주주의인민공화국 외국투자기업 및 외국인세금법
Year
1993
In force
Yes
Summary
As amended to 8 October 2020. Enterprise income tax is 25% of settled profit, 14% for foreign-invested enterprises in special economic zones (arts. 10 and 16). Service-sector enterprises, including tourism and entertainment, pay business tax of 2 to 10% of service income, and up to 50% for special sectors (arts. 47 to 49).
Foreign Currency Control Law
조선민주주의인민공화국 외화관리법
Year
1993
In force
Yes
Summary
As amended to 22 August 2020. Foreign cash may not circulate on DPRK territory and must be exchanged for won (art. 4); special economic zones have their own foreign currency rules (art. 6).
Electronic Payments Law
조선민주주의인민공화국 전자결제법
Year
2021
In force
Yes
Summary
Adopted on 29 October 2021. Electronic payments are directed by the Central Bank and the relevant bodies under the unified guidance of the Cabinet (art. 4); a non-bank body that wants to run an electronic payment service system needs Central Bank approval (art. 8). An amendment of 13 July 2023 is listed but its text was not reviewed.
Law on the Rason Economic and Trade Zone
조선민주주의인민공화국 라선경제무역지대법
Year
1993
In force
Yes
Summary
As amended to 3 December 2011. Investors may carry on tourism business in the zone under the regulations (art. 74); the law does not mention casinos or gambling.
Economic Development Zones Law
조선민주주의인민공화국 경제개발구법
Year
2013
In force
Yes
Summary
As amended to 30 November 2021. Investors may carry on tourism business in economic development zones (art. 49); the law does not mention casinos or gambling, and does not apply to Rason, Hwanggumphyong and Wihwado, Kaesong or Mount Kumgang.

Key amendments

6 Dec 2022Latest amendment to the Administrative Penalties Law in the available text (Decree 1146); gambling acts are covered by art. 307.
24 Dec 2023Latest amendment to the Criminal Code in the available text (Decree 1522); the gambling offence is art. 297.

Licensing

Licence required: Not yet verified
Application window: Not yet verified
Local establishment required: Not yet verified
Local server required: Not yet verified
Barriers to entry: There is no gambling licence to apply for, and gambling is an offence under Criminal Code art. 297. The only statutory route is a casino set up as a tourism enterprise in the Mount Kumgang International Tourist Zone with the approval of the zone management committee (Mount Kumgang Law, arts. 24 and 26). The FATF calls on all countries to apply countermeasures against DPRK banks and persons.

Licence types

Enterprise creation approval and business permit, Mount Kumgang International Tourist Zone
Scope
Tourism businesses in the zone, which the law says include casino business (arts. 21 and 24). This is general enterprise approval by the zone management committee (arts. 12 and 26), not a gambling licence.

Taxation

Headline GGR tax: Not yet verified
Effective date: Not yet verified
Corporate tax: 25%
Tax base: There is no gambling tax. Enterprises in the Mount Kumgang zone pay the taxes set by the relevant laws (Mount Kumgang Law, art. 36). Under the foreign-invested enterprise tax law, enterprise income tax is charged on settled profit, that is total annual revenue less costs, then less transaction or business tax and other expenditure (art. 12), and business tax is charged on service income in sectors including tourism and entertainment at 2 to 10%, or up to 50% for special sectors (arts. 47 to 49). The law does not name casinos or list gambling winnings among the income subject to personal income tax (art. 21).

Compliance

Minimum age: Not yet verified
National self-exclusion: Not yet verified
KYC timing: On opening a business relationship, on a change of identity details, when a customer without a standing relationship makes a transaction above the threshold set by the competent body, and whenever money laundering or terrorist financing is suspected (AML Law, art. 8).
AML regime: The AML Law of 20 April 2016 lists casinos among reporting entities (art. 2) and applies to foreign-invested enterprises and foreigners on DPRK territory (art. 5). Money laundering is also a crime under arts. 202 and 203 of the Criminal Code, accepting funds of unverified source or from unidentified persons is punished under art. 205, and bank staff who fail to report large suspicious transactions face labour training or reform through labour (art. 207). Internationally, the FATF has since 2011 called on all countries to apply countermeasures against the DPRK: terminate correspondent relationships with DPRK banks, close their subsidiaries and branches, and limit business relationships and transactions with DPRK persons. Its statement of 19 June 2026 keeps the DPRK under a call for action and encourages all countries to apply enhanced due diligence to the DPRK and its ability to facilitate transactions, noting its use of front companies, shell companies and joint ventures.
AML supervisor: The financial supervisory body supervises compliance (AML Law, art. 29); reports go to the financial intelligence body, which sits within the central people's security guidance body (art. 25).
KYC requirements: Reporting entities, which include casinos, must identify customers and beneficial owners: a passport for foreigners, citizen identity card for DPRK citizens, and business permit, address and responsible person for entities (AML Law, arts. 8 and 9). They must refuse service where identity is unclear, where accounts are sought in numbered, anonymous or false names, or where the customer deals with state-designated sanctioned parties (art. 13).
Stake limits: Not yet verified
Reporting obligations: Reporting entities must report large transactions (above a threshold set by the competent body) within 48 hours and suspicious transactions within 24 hours regardless of amount to the financial intelligence body, keep identity and transaction records for five years after the relationship ends, appoint a reporting officer and a full-time AML supervisor, and adopt internal rules (AML Law, arts. 2, 15 to 17, 22 and 23). Bank staff who fail to report large suspicious transactions commit a crime (Criminal Code art. 207).

Payments

Credit card ban: Not yet verified
Crypto stance: Not yet verified
Currency restrictions: Foreign cash may not circulate on DPRK territory and must be exchanged for won (Foreign Currency Control Law, art. 4), but special economic zones have their own rules (art. 6): in the Mount Kumgang zone the circulating currency is convertible foreign currency, foreign currency may be brought in and taken out freely, and lawful profits may be remitted (Mount Kumgang Law, arts. 34 and 35). Electronic payments are directed by the Central Bank and the relevant bodies under the Cabinet, and a non-bank electronic payment service needs its approval (Electronic Payments Law, arts. 4 and 8). FATF countermeasures, reaffirmed on 19 June 2026, call on all countries to terminate correspondent relationships with DPRK banks.

Enforcement

ISP blocking: Not yet verified
DNS blocking: Not yet verified
Payment blocking: Not yet verified
App store takedowns: Not yet verified
Administrative penalties: A fine, or labour education of up to three months; three months or more (up to the six-month maximum for labour education) where the circumstances are grave (Administrative Penalties Law, arts. 18 and 307). AML breaches by reporting entities: warning, fine, suspension of business or revocation of the business permit (AML Law, art. 38).
Criminal penalties: Labour training of six months to one year; reform through labour of up to three years where the gambling is serious (Criminal Code, arts. 38, 39 and 297).
Operator liability: The Criminal Code has no separate offence of organising gambling; art. 297 punishes whoever gambles with money or goods. Foreign persons and enterprises on DPRK territory are within both the Criminal Code (art. 7) and the Administrative Penalties Law (art. 5). A casino run as a tourism enterprise in the Mount Kumgang zone is provided for by that zone's law (arts. 21 and 24) and, as a reporting entity, is subject to the AML Law's penalties (art. 38).
Player liability: Players are liable: art. 297 of the Criminal Code and art. 307 of the Administrative Penalties Law both punish the person who gambles.

Timeline

15 Dec 1990
Criminal Code adopted
14 Jul 2004
Administrative Penalties Law adopted
31 May 2011
Mount Kumgang International Tourist Zone Law adopted, allowing casino businesses in the zone
20 Apr 2016
Anti-money laundering and counter-terrorist financing law adopted, naming casinos as reporting entities
8 Oct 2020
Foreign-invested enterprise tax law amended
29 Oct 2021
Electronic Payments Law adopted
6 Dec 2022
Latest amendment to the Administrative Penalties Law in the available text
24 Dec 2023
Latest amendment to the Criminal Code in the available text; gambling is art. 297
19 Jun 2026
FATF keeps the DPRK under a call for action with countermeasures

Outlook

No bill, consultation or licensing round on gambling has been published. The FATF reviews its list of high-risk jurisdictions at each plenary; its statement of 19 June 2026 kept the DPRK under a call for action with countermeasures.

Frequently asked questions

Is gambling legal in North Korea?: No. Gambling with money or goods is a crime under article 297 of the Criminal Code, and gambling acts that fall short of a crime are punished under article 307 of the Administrative Penalties Law.
Can an operator get a licence for online gambling in North Korea?: No. There is no gambling regulator or licensing regime, and no law providing for online betting, casino or poker was found.
Can casinos operate anywhere in North Korea?: The Mount Kumgang International Tourist Zone Law of 2011 lets investors run casinos among the tourist facilities in that zone, with enterprise approval from the zone management committee. It is not a national gambling licence, and the law does not say how it relates to the criminal ban.
What are the penalties for gambling?: Under the Criminal Code, labour training of six months to one year, or up to three years of reform through labour where the gambling is serious. Under the Administrative Penalties Law, a fine or up to three months of labour education, and longer where the circumstances are grave.
Do casinos have anti-money laundering duties?: Yes. The 2016 anti-money laundering law lists casinos as reporting entities: they must identify customers, keep records for five years, and report large transactions within 48 hours and suspicious ones within 24 hours to the financial intelligence body.
Can payments move to and from North Korea?: The FATF has asked all countries since 2011 to terminate correspondent relationships with North Korean banks and limit transactions with North Korean persons, and its June 2026 statement kept those countermeasures in place. Inside the country, foreign cash may not circulate outside special economic zones.

Sources

Criminal Code of the Democratic People's Republic of Korea (adopted 15 December 1990, as amended to Decree 1522 of the SPA Standing Committee of 24 December 2023), arts. 6, 7, 36 to 39, 202 to 207 and 297
Unification Legal Database (unilaw.go.kr), run jointly by the Ministry of Unification, the Ministry of Justice and the Ministry of Government Legislation of the Republic of Korea; DPRK statute text entered by the Ministry of Government Legislation (translated)
Tier 2Accessed 24 Sept 2026Published 24 Dec 2023
Administrative Penalties Law of the Democratic People's Republic of Korea (adopted 14 July 2004, as amended to Decree 1146 of the SPA Standing Committee of 6 December 2022), arts. 5, 18, 20 and 307
Unification Legal Database (unilaw.go.kr), run jointly by the Ministry of Unification, the Ministry of Justice and the Ministry of Government Legislation of the Republic of Korea; DPRK statute text entered by the Ministry of Government Legislation (translated)
Tier 2Accessed 24 Sept 2026Published 6 Dec 2022
Law of the Democratic People's Republic of Korea on the Mount Kumgang International Tourist Zone (Decree 1673 of the SPA Standing Committee, 31 May 2011), arts. 6, 9 to 12, 18, 21, 24, 26, 34 to 36 and 40
Unification Legal Database (unilaw.go.kr), run jointly by the Ministry of Unification, the Ministry of Justice and the Ministry of Government Legislation of the Republic of Korea; DPRK statute text entered by the Ministry of Government Legislation (translated)
Tier 2Accessed 24 Sept 2026Published 31 May 2011
Law of the Democratic People's Republic of Korea on Taxation of Foreign-invested Enterprises and Foreign Individuals (adopted 31 January 1993, as amended to Decree 441 of the SPA Standing Committee of 8 October 2020), arts. 2, 10, 12, 16, 21 and 47 to 49
Unification Legal Database (unilaw.go.kr), run jointly by the Ministry of Unification, the Ministry of Justice and the Ministry of Government Legislation of the Republic of Korea; DPRK statute text entered by the Ministry of Government Legislation (translated)
Tier 2Accessed 24 Sept 2026Published 8 Oct 2020
Law of the Democratic People's Republic of Korea on Combating Money Laundering and the Financing of Terrorism (Decree 1113 of the SPA Standing Committee, 20 April 2016), arts. 2, 5, 8, 9, 13, 15 to 17, 25, 29 and 38
Unification Legal Database (unilaw.go.kr), run jointly by the Ministry of Unification, the Ministry of Justice and the Ministry of Government Legislation of the Republic of Korea; DPRK statute text entered by the Ministry of Government Legislation (translated)
Tier 2Accessed 24 Sept 2026Published 20 Apr 2016
Electronic Payments Law of the Democratic People's Republic of Korea (Decree 762 of the SPA Standing Committee, 29 October 2021; the database lists an amendment of 13 July 2023 whose text was not reviewed), arts. 2, 4 and 8
Unification Legal Database (unilaw.go.kr), run jointly by the Ministry of Unification, the Ministry of Justice and the Ministry of Government Legislation of the Republic of Korea; DPRK statute text entered by the Ministry of Government Legislation (translated)
Tier 2Accessed 24 Sept 2026Published 29 Oct 2021
Foreign Currency Control Law of the Democratic People's Republic of Korea (adopted 31 January 1993, as amended to Decree 368 of the SPA Standing Committee of 22 August 2020), arts. 4 and 6
Unification Legal Database (unilaw.go.kr), run jointly by the Ministry of Unification, the Ministry of Justice and the Ministry of Government Legislation of the Republic of Korea; DPRK statute text entered by the Ministry of Government Legislation (translated)
Tier 2Accessed 24 Sept 2026Published 22 Aug 2020
Law of the Democratic People's Republic of Korea on the Rason Economic and Trade Zone (adopted 31 January 1993, as amended to Decree 2007 of the SPA Standing Committee of 3 December 2011), art. 74
Unification Legal Database (unilaw.go.kr), run jointly by the Ministry of Unification, the Ministry of Justice and the Ministry of Government Legislation of the Republic of Korea; DPRK statute text entered by the Ministry of Government Legislation (translated)
Tier 2Accessed 24 Sept 2026Published 3 Dec 2011
Economic Development Zones Law of the Democratic People's Republic of Korea (adopted 29 May 2013, as amended to Decree 793 of the SPA Standing Committee of 30 November 2021), art. 49 and closing provision
Unification Legal Database (unilaw.go.kr), run jointly by the Ministry of Unification, the Ministry of Justice and the Ministry of Government Legislation of the Republic of Korea; DPRK statute text entered by the Ministry of Government Legislation (translated)
Tier 2Accessed 24 Sept 2026Published 30 Nov 2021
High-Risk Jurisdictions subject to a Call for Action, 19 June 2026 (section on the Democratic People's Republic of Korea)
Financial Action Task Force (FATF)
Tier 2Accessed 24 Sept 2026Published 19 Jun 2026