Tajikistan: gambling regulation and licensing

Tajikistan allows a narrow, licensed betting and lottery sector and bans casino gambling. Organising or running a casino, gaming tables or gaming machines with cash winnings is a crime under article 240 of the Criminal Code, punishable by six to eight years' imprisonment. Bookmaking, totalizator cash desks and loto are licensed activities under the Law on the permit system of 22 June 2023, and the licensing authority is the Ministry of Finance, which also issues lottery certificates and electronic lottery licences through its e-services portal. Bookmaker applicants must name the website on which they take bets, and the Tax Code taxes bookmaker websites directly, so online sports betting runs through licensed local operators. Licences have no fixed term but carry an annual maintenance fee. The fee table annexed to the permit law, as published with the edition of 17 June 2026, sets 130,000 calculation indicators (10.14 million somoni at the 2026 indicator of 78 somoni) to issue a bookmaker or totalizator licence and the same sum every year to keep it; the Ministry's portal still quotes the earlier 3,000 indicators. Operators pay a fixed monthly tax per object instead of income tax and VAT: at least 5,000 indicators (390,000 somoni) a month for each bookmaker website, with local authorities setting the rates for betting desks, lottery sales and other gambling sites. Bookmakers and lottery operators are AML reporting entities supervised by the Ministry of Finance. Gambling for money outside designated places is an administrative offence for players as well as organisers. The Advertising Law has no gambling-specific rule.

Regulator

Ministry of Finance of the Republic of Tajikistan

Regulator type

Government ministry

Headline tax

Not yet verified

Licence required

Yes

Minimum age

Not yet verified

Tax base

A fixed monthly amount for each registered gambling object, regardless of income (Tax Code art. 392(2)). Each bookmaker website pays no less than 5,000 calculation indicators a month (390,000 somoni at the 2026 indicator) (art. 392(3)). Local authorities set fixed rates for totalizator and bookmaker betting desks, lottery sales, other gambling websites and lotteries and winning games run through social networks (art. 392(4) and (5)), and for gaming tables, slot machines without cash winnings, bowling lanes, billiard tables and loto (art. 392(2)). The tax period is a calendar month; the return and payment are due by the 15th of the following month to the local budget where the object is located, and an object put into use after the 15th pays half for that month (arts. 393 and 394).

Licence required

Yes

Application window

Not yet verified

Local establishment required

Yes

Local server required

Not yet verified

Typical time to licence

The Ministry of Finance portal gives a 30-day term for bookmaker, totalizator and loto licences and 10 days for lottery and electronic lottery certificates.

Bank guarantee or bond

Bookmaker, totalizator and loto applicants must give the Ministry of Finance a guarantee that the prize fund and winnings will be paid. Electronic lottery organisers must hold a guaranteed reserve of 20,000 calculation indicators (1.56 million somoni at the 2026 indicator) in the Main Treasury of the Ministry of Finance.

Certification requirements

Bookmaker and totalizator applicants file documents confirming the quality of their equipment and information on the processing and analysis centres for totalizator, bookmaker and lottery games set up in Tajikistan. Loto applicants need a certificate from the standardisation body; electronic lottery applicants need a certificate that their server is located in Tajikistan. Fire safety and sanitary clearances for the premises are required for bookmakers, totalizators and loto.

Barriers to entry

Foreign companies must act through a branch or representative office (Law on the permit system, art. 11(4)). The statutory fee of 130,000 calculation indicators for a bookmaker or totalizator licence, due again every year, is the main cost barrier, alongside a fixed monthly tax of at least 5,000 indicators for each bookmaker website. Casino products cannot be licensed at all.

Headline GGR tax

Not yet verified

Effective date

Not yet verified

Player winnings tax

Winnings from state bonds and state lotteries are exempt up to two calculation indicators per bond or ticket (Tax Code art. 189(16)). The Code's definition of winnings covers money games as well as lotteries and contests (art. 2(7)); no rate or exemption specific to betting winnings was found.

Withholding mechanism

Payers of winnings on bonds and lotteries and of prizes from contests and competitions withhold tax at source (Tax Code art. 236(1)(9)).

VAT treatment

The gambling business regime replaces income tax on gambling income and VAT, except VAT on services supplied to non-residents and on imports; gambling and other activities are accounted for and taxed separately, and tax agent duties still apply (Tax Code arts. 389(3), 389(4) and 394(5)).

Tax base

A fixed monthly amount for each registered gambling object, regardless of income (Tax Code art. 392(2)). Each bookmaker website pays no less than 5,000 calculation indicators a month (390,000 somoni at the 2026 indicator) (art. 392(3)). Local authorities set fixed rates for totalizator and bookmaker betting desks, lottery sales, other gambling websites and lotteries and winning games run through social networks (art. 392(4) and (5)), and for gaming tables, slot machines without cash winnings, bowling lanes, billiard tables and loto (art. 392(2)). The tax period is a calendar month; the return and payment are due by the 15th of the following month to the local budget where the object is located, and an object put into use after the 15th pays half for that month (arts. 393 and 394).

Minimum age

Not yet verified

National self-exclusion

Not yet verified

KYC timing

At a cash transaction at or above the AML threshold amount

AML regime

Totalizators, bookmakers, loto, lotteries and other games with prize funds formed from participants' money, including electronic games, are reporting entities under Law No. 1950 of 2023 (art. 6(13)): due diligence at the threshold, records kept for at least five years after the relationship ends (art. 16), immediate reports of suspicious transactions to the authorised body (art. 18) and reports of transactions subject to mandatory control (art. 19).

AML supervisor

Ministry of Finance (AML Law art. 29(2))

Data localisation

Electronic lottery licences require a certificate that the server is located in Tajikistan; bookmaker and totalizator applications must describe the processing and analysis centres set up in Tajikistan.

KYC requirements

Bookmakers, totalizators, loto and lottery operators apply customer due diligence and keep records under AML Law arts. 9 to 16 when a cash transaction with a client equals or exceeds the threshold amount (art. 17(3)). No statutory minimum gambling age was found. Parents must stop children under 18 visiting entertainment centres, defined to include bookmaker halls and venues of winning games, at night (20:00 or 22:00 to 06:00 by season), and a business that admits children at prohibited times is fined (Law on parental responsibility, arts. 4 and 8; Code of Administrative Offences art. 464(1)).

Stake limits

Not yet verified

Reporting obligations

Monthly gambling business tax return by the 15th of the following month and registration of every change in taxable objects at least 10 calendar days in advance (Tax Code arts. 391 and 394); AML reports to the authorised body (AML Law arts. 18 and 19).

Game content restrictions

Casino games with cash winnings are criminal (Criminal Code art. 240). Only slot machines without cash winnings appear among the taxable gambling objects (Tax Code art. 391).

Advertising permitted

Not yet verified

ISP blocking

Not yet verified

DNS blocking

Not yet verified

Payment blocking

Not yet verified

App store takedowns

Not yet verified

Administrative penalties

Organising gambling for money outside designated places: 12 to 15 calculation indicators for individuals, 30 to 40 for officials and 100 to 200 for legal entities, with confiscation; 15 to 20, 45 to 50 and 300 to 400 for a repeat within a year (Code of Administrative Offences art. 465). Operating without a required licence: 200 to 300 indicators for a legal entity, with or without confiscation (art. 510(2)). Breaching licence conditions: 100 to 200 indicators for a legal entity with suspension of the licence for three to six months (art. 511). Admitting children to bookmaker halls at prohibited times: 250 to 300 indicators for a legal entity (art. 464(1)). At the 2026 indicator of 78 somoni, 100 indicators is 7,800 somoni.

Criminal penalties

Organising or running a casino, gaming tables or gaming machines with cash winnings: six to eight years' imprisonment (Criminal Code art. 240). Unlicensed entrepreneurship yielding income above 1,000 indicators: fine of 365 to 547 indicators or up to three years, and up to five years if aggravated (art. 259).

Operator liability

A licence is annulled on non-payment of the annual maintenance fee by 31 December, on the licensee's application, or by a court for unlawful issue, false documents or breach of licence requirements (Law on the permit system, art. 29).

Player liability

Taking part in gambling for money, goods or other valuables outside designated places, and private acceptance of bets on sporting events, is fined 3 to 5 calculation indicators (234 to 390 somoni in 2026) with confiscation (Code of Administrative Offences art. 465(2)). No criminal offence aimed at players was found.

1. 21 May 1998

   The Criminal Code is adopted.

2. 3 Jul 2002

   Government Resolution No. 274 sets the procedure for conducting lotteries.

3. 26 Mar 2009

   Law No. 487 sets Criminal Code article 240 in its current form, criminalising casinos, gaming tables and gaming machines with cash winnings.

4. 5 Mar 2021

   Ministry of Finance Order No. 48 approves the Rules for conducting electronic lotteries.

5. 15 Mar 2023

   The upper house approves AML Law No. 1950, which makes bookmakers, totalizators and lottery operators reporting entities supervised by the Ministry of Finance.

6. 1 Sept 2023

   The Law on the permit system takes effect, replacing the 2004 licensing law.

7. 20 Jun 2024

   Law No. 2051 resets the administrative fines for gambling offences and adds a fine for admitting children to bookmaker halls.

8. 11 Feb 2025

   Law No. 2143 introduces the minimum monthly tax of 5,000 calculation indicators for each bookmaker website.

9. 1 Jan 2026

   The calculation indicator rises to 78 somoni under the 2026 Budget Law.

10. 17 Jun 2026

    Law No. 2268 is the latest amendment to the Law on the permit system; the fee annex published with this edition sets 130,000 calculation indicators for bookmaker and totalizator licences.

No gambling bill or consultation was found in this run. Two scheduled mechanics will move costs in the next 12 months: the annual licence maintenance fee falls due by 31 December under the Law on the permit system, and the budget law for 2027 will reset the calculation indicator in which every licence fee, the bookmaker website tax and the fines are expressed. The Ministry of Finance portal, which still quotes 3,000 indicators, may yet be brought into line with the 130,000 indicator fee in the statutory annex.

Is online sports betting legal in Tajikistan?

Yes, through a bookmaker or totalizator licensed by the Ministry of Finance. The application must name the website on which bets are accepted, and each bookmaker website pays a fixed monthly tax of at least 5,000 calculation indicators.

Are casinos legal in Tajikistan?

No. Organising or running a casino, gaming tables or gaming machines with cash winnings is a crime under Criminal Code art. 240, punishable by six to eight years' imprisonment, and casino games are not a licensable activity.

Who regulates gambling in Tajikistan?

The Ministry of Finance. It licenses bookmaking, totalizator cash desks and loto under the Law on the permit system, issues lottery certificates and electronic lottery licences, and supervises these operators for AML purposes.

How much does a bookmaker licence cost in Tajikistan?

Under the annex to the Law on the permit system, 10 calculation indicators to consider the application, 130,000 indicators to issue the licence and 130,000 indicators every year to keep it, which is 10.14 million somoni each at the 2026 indicator of 78 somoni. The Ministry of Finance portal still quotes 3,000 indicators.

How are gambling operators taxed in Tajikistan?

Under a simplified regime that replaces income tax and VAT on gambling income with a fixed monthly amount for each registered object, paid to the local budget by the 15th of the following month. Bookmaker websites pay at least 5,000 calculation indicators a month each; local authorities set the other rates.

Can players be penalised for gambling in Tajikistan?

Yes. Taking part in gambling for money outside designated places is an administrative offence fined 3 to 5 calculation indicators with confiscation, under art. 465 of the Code of Administrative Offences.

• Uzbekistan
• Kyrgyzstan
• Kazakhstan

1. Criminal Code of the Republic of Tajikistan of 21 May 1998 No. 574, consolidated Tajik text with amendments to Laws No. 2205 and No. 2206 of 17 December 2025, article 240 (organising or running a casino, gaming tables and gaming machines with cash winnings) and article 259 (illegal entrepreneurship)

   Tax Committee under the Government of the Republic of Tajikistan (official legislation library) (translated)

   Tier 1Accessed 24 Sept 2026Published 17 Dec 2025
2. Criminal Code of the Republic of Tajikistan No. 574 of 21 May 1998, Russian text, article 240 in the wording of Law No. 487 of 26 March 2009

   National Legislation Centre under the President of the Republic of Tajikistan (translated)

   The Russian text of article 240 on this page still adds confiscation of property to the six to eight year sentence; the later consolidated Tajik text (tj-cc), which cites the further amendment by Law No. 966 of 13 June 2013, does not. The record follows the Tajik text. The Tajik text dates Law No. 487 to 29 March 2009 in the article note and to 26 March 2009 in the list of amending laws; the Russian text gives 26 March 2009.

   Tier 1Accessed 24 Sept 2026Published 21 May 1998
3. Code of Administrative Offences of the Republic of Tajikistan, consolidated Tajik text with amendments to Laws No. 2208 and No. 2209 of 17 December 2025, articles 464(1), 465, 510 and 511

   Tax Committee under the Government of the Republic of Tajikistan (official legislation library) (translated)

   Tier 1Accessed 24 Sept 2026Published 17 Dec 2025
4. Tax Code of the Republic of Tajikistan (new edition), consolidated Tajik text with amendments to Law No. 2210 of 17 December 2025: chapter 54, simplified tax regime for gambling business (articles 389 to 394), and articles 183, 189 and 236

   Tax Committee under the Government of the Republic of Tajikistan (official legislation library) (translated)

   Tier 1Accessed 24 Sept 2026Published 17 Dec 2025
5. Tax Code of the Republic of Tajikistan, English translation with amendments to Law No. 2168 of 14 May 2025, chapter 54 (tax on gambling business)

   Tax Committee under the Government of the Republic of Tajikistan (official legislation library)

   Tier 2Accessed 24 Sept 2026Published 14 May 2025
6. Law No. 2203 of 1 December 2025 on the State Budget of the Republic of Tajikistan for 2026, article 24, setting the calculation indicator at 78 somoni from 1 January 2026

   Tax Committee under the Government of the Republic of Tajikistan (official legislation library) (translated)

   Tier 1Accessed 24 Sept 2026Published 1 Dec 2025
7. Law of the Republic of Tajikistan No. 1968 of 22 June 2023 on the permit system, as amended by Laws No. 2015 of 27 December 2023, No. 2056 of 20 June 2024, No. 2189 of 1 October 2025, No. 2219 of 17 December 2025 and No. 2268 of 17 June 2026

   National Legislation Centre under the President of the Republic of Tajikistan (translated)

   Tier 1Accessed 24 Sept 2026Published 22 Jun 2023
8. Annex to the Law on the permit system, Table 1 (licensing): licensed activities, licensing authorities and fees in calculation indicators, as published with the edition of 17 June 2026

   National Legislation Centre under the President of the Republic of Tajikistan (translated)

   Sets the bookmaker and totalizator fees at 130,000 calculation indicators for issue and 130,000 a year for maintenance. The Ministry of Finance service pages (tj-mf-bookmaker, tj-mf-totalizator) still quote 3,000 indicators with 2025 examples. The statutory annex is the more authoritative and more recent text; the amending law that introduced the 130,000 figure was not identified in this run.

   Tier 1Accessed 24 Sept 2026
9. Annex to the Law on the permit system, Table 1 (licensing), Tajik text as published with the edition of 17 June 2026

   National Legislation Centre under the President of the Republic of Tajikistan (translated)

   Tier 1Accessed 24 Sept 2026
10. E-services portal of the Ministry of Finance: list of services, including licences for bookmaking, totalizator cash desks and loto, and certificates for lotteries and electronic lotteries

    Ministry of Finance of the Republic of Tajikistan, e-services portal

    Tier 1Accessed 24 Sept 2026
11. Ministry of Finance service record: licence for bookmaking activity (legal basis, fees, 30-day term, application documents)

    Ministry of Finance of the Republic of Tajikistan, e-services portal (translated)

    Quotes a licence fee of 3,000 calculation indicators (225,000 somoni at the 2025 indicator) and a state duty of 3,000 indicators for each year of activity; the current statutory annex (tj-permit-annex) sets 130,000 indicators.

    Tier 1Accessed 24 Sept 2026
12. Ministry of Finance service record: licence for totalizator cash desks (legal basis, fees, application documents)

    Ministry of Finance of the Republic of Tajikistan, e-services portal (translated)

    Quotes 3,000 calculation indicators; the current statutory annex (tj-permit-annex) sets 130,000 indicators.

    Tier 1Accessed 24 Sept 2026
13. Ministry of Finance service record: licence for loto (legal basis, fees, application documents)

    Ministry of Finance of the Republic of Tajikistan, e-services portal (translated)

    Tier 1Accessed 24 Sept 2026
14. Ministry of Finance service record: certificate for lottery activity (Government Resolution No. 274 of 3 July 2002, fees, application documents)

    Ministry of Finance of the Republic of Tajikistan, e-services portal (translated)

    Tier 1Accessed 24 Sept 2026
15. Ministry of Finance service record: licence for electronic lottery activity (Ministry of Finance Order No. 48 of 5 March 2021, reserve sum, local server, fees)

    Ministry of Finance of the Republic of Tajikistan, e-services portal (translated)

    Tier 1Accessed 24 Sept 2026
16. Law of the Republic of Tajikistan No. 1950 of 15 March 2023 on countering the legalisation (laundering) of criminal proceeds, the financing of terrorism and the financing of the proliferation of weapons of mass destruction, articles 6, 16 to 18 and 29

    National Legislation Centre under the President of the Republic of Tajikistan (translated)

    Tier 1Accessed 24 Sept 2026Published 15 Mar 2023
17. Law of the Republic of Tajikistan No. 34 of 1 August 2003 on advertising, as amended to Law No. 2140 of 2 January 2025

    National Legislation Centre under the President of the Republic of Tajikistan (translated)

    Tier 1Accessed 24 Sept 2026Published 1 Aug 2003
18. Law of the Republic of Tajikistan on the responsibility of parents for the education and upbringing of children (2011), as amended to Law No. 1594 of 4 April 2019: definition of entertainment centres and parents' duties

    Tax Committee under the Government of the Republic of Tajikistan (official legislation library) (translated)

    Tier 1Accessed 24 Sept 2026