Who regulates gambling in Ukraine?

The State Agency of Ukraine PlayCity, a central executive body created on 21 March 2025 and coordinated through the Minister of Digital Transformation. It replaced KRAIL, which was liquidated from 1 April 2025.

Can an offshore operator take Ukrainian players?

No. Only Ukrainian resident companies licensed by PlayCity may organise gambling, online through a .ua domain. PlayCity blocked 2,844 unlicensed sites between June and December 2025, and banks must refuse payments to unlicensed operators.

How is gambling taxed in Ukraine?

Operators pay 18% of gambling income less payouts to players, or 10% of income for slot halls, on top of 18% corporate profit tax. Winnings are taxed at 18% personal income tax plus 5% military levy. A ministry draft proposes a single 18% rate.

What is the minimum gambling age?

21, for players and for gambling staff.

Is gambling advertising allowed?

Only in listed channels: television and radio from 23:00 to 06:00, operator sites and pages, over-21 media and platforms that can target over-21s. Public figures other than athletes may not appear, and each breach carries a fine of 600 minimum monthly wages.

How does self-exclusion work?

A person can join the national restriction register for six months to three years through any operator, PlayCity or the Diia portal, and family members can apply for up to six months. The register held 13,332 people at the end of 2025.

Sovereign state

Europe

ISO UA

Ukraine: gambling regulation and licensing

Online casinoRegulated
Online sports bettingRegulated
Online pokerRegulated
Horse race bettingRegulated
Crypto casinoProhibited
Land-based (reference)Regulated

Regulator: State Agency of Ukraine PlayCity
Headline tax: 18% GGR
Licence required: Yes
Last verified: 23 Sept 2026

Summary

Ukraine legalised gambling with Law No. 768-IX of 14 July 2020, which permits five licensed activities: casinos in special gambling zones such as large hotels, online casino, betting in shops and online, slot halls and online poker. Anything else is banned. Operators must be Ukrainian resident companies with at least UAH 30 million of cash capital and no owners, beneficiaries or brands linked to the aggressor state, and online play must run on a .ua domain. The minimum age is 21. The regulator is the State Agency of Ukraine PlayCity, created by the Cabinet of Ministers on 21 March 2025 under the Minister of Digital Transformation. It succeeded the Commission for the Regulation of Gambling and Lotteries (KRAIL), liquidated from 1 April 2025, and began exercising its powers on 30 May 2025. Law No. 4116-IX, in force since 1 April 2025, confined payments to Ukrainian bank accounts and narrowed advertising to set channels and hours. Players must set spending and time limits, capped online since January 2026 at 15% of declared monthly income a day. Operators pay 18% tax on gambling income less payouts (10% of income for slot halls) on top of 18% profit tax. Players pay 18% income tax and 5% military levy on winnings. Licensed online operators reported UAH 54.1 billion of gambling income for 2025, and 21 online casino, 5 betting and 2 online poker licences were in force on 1 January 2026. The State Online Monitoring System is in test operation, the ministry has drafted a new gambling law and a single 18% tax rate, and the data link for automatically excluding military personnel must be tested by 24 December 2026.

Common pitfalls

Naming KRAIL as the regulator: it was liquidated from 1 April 2025 and PlayCity is its successor. Assuming an 18+ market: the minimum age is 21. Assuming e-wallets or payment institutions can be used: settlements must go through Ukrainian bank accounts. Treating licence fees as annual: the statutory fee covers the five-year term and is paid in equal annual parts, tripled for online casino and betting until the monitoring system is commissioned.

Key facts

Regulator: State Agency of Ukraine PlayCity (PlayCity)
Regulator type: Dedicated regulator
Headline tax: 18% GGR
Licence required: Yes
Minimum age: 21+
Tax base: Income from gambling activity reduced by payments to players, taxed at 18% (Tax Code arts. 134.1.5 and 136.4.2). Slot halls instead pay 10% of income from slot hall gambling (art. 136.4.1). This income tax is paid alongside corporate profit tax and does not reduce the profit tax base (art. 141.5.1).
Capital: Kyiv
Currency: UAH
Official languages: Ukrainian

Legal framework

Primary statutes

Law on State Regulation of Activities Relating to the Organisation and Conduct of Gambling
Про державне регулювання діяльності щодо організації та проведення азартних ігор
Year
2020
In force
Yes
Summary
Law No. 768-IX of 14 July 2020 repealed the 2009 ban and permits only five licensed activities: casinos, online casino, bookmaking in shops and online, slot halls and online poker (art. 2). It sets operator requirements, player protection, the State Online Monitoring System, licence fees and fines.
Law amending certain legislative acts to combat gambling addiction and improve state regulation of gambling and lotteries
Закон № 4116-IX
Year
2024
In force
Yes
Summary
Law No. 4116-IX of 4 December 2024, in force from 1 April 2025. Transferred regulation from the commission (KRAIL) to a central executive body, tightened ownership and reputation tests, confined payments to Ukrainian bank accounts and rewrote the advertising rules.
Tax Code of Ukraine (gambling provisions)
Податковий кодекс України
Year
2010
In force
Yes
Summary
Sets the income tax on gambling activity (arts. 136.4 and 141.5) alongside corporate profit tax, and taxes winnings as personal income.
Law on Advertising, article 22-1
Закон України «Про рекламу», стаття 22-1
Year
1996
In force
Yes
Summary
The gambling advertising rules: permitted channels and hours, banned content, sponsorship and the mandatory warning.

Secondary instruments

Cabinet of Ministers Resolution No. 314 of 21 March 2025
Year
2025
In force
Yes
Summary
Creates the State Agency of Ukraine PlayCity as the central executive body for gambling and lotteries.
Cabinet of Ministers Resolution No. 336 of 25 March 2025
Year
2025
In force
Yes
Summary
Orders the liquidation of the Commission for the Regulation of Gambling and Lotteries (KRAIL), in force from 1 April 2025 with up to six months to complete it, and makes PlayCity its legal successor.
Cabinet of Ministers Resolution No. 505 of 2 May 2025
Year
2025
In force
Yes
Summary
Regulations on PlayCity: its status, tasks and powers.
Ministry of Digital Transformation Order No. 207 of 26 December 2025
Year
2025
In force
Yes
Summary
Maximum player spending and time limits, a two-hour cap on continuous play and a compulsory 15-minute break. In force from official publication on 16 January 2026.
Cabinet of Ministers Resolution No. 1370 of 29 October 2025
Year
2025
In force
Yes
Summary
Requirements on combating severe gambling addiction.
Cabinet of Ministers Resolution No. 1046 of 26 August 2025
Year
2025
In force
Yes
Summary
Procedures for keeping the gambling registers, including the register of persons restricted from gambling.
Cabinet of Ministers Resolution No. 804 of 17 June 2026
Year
2026
In force
Yes
Summary
Restricts military personnel from gambling during martial law through an automatic check of the restriction register against the state register of servicemen; published 24 June 2026, with six months to set up and test the data exchange before the mechanism starts.
Cabinet of Ministers Order No. 855-r of 26 August 2026
Year
2026
In force
Yes
Summary
Approves the state strategy on minimising gambling harm to 2035 and its operational plan for 2027 to 2029.

Key amendments

1 Apr 2025Law No. 4116-IX (adopted 4 December 2024, published 4 January 2025) takes effect: KRAIL replaced by a central executive body, payments confined to Ukrainian banks, advertising rules rewritten, stricter ownership tests.
1 Apr 2025Cabinet Resolution No. 336 on the liquidation of KRAIL takes effect; PlayCity, created on 21 March 2025, becomes its legal successor and began exercising its powers on 30 May 2025.
16 Jan 2026Maximum player spending and time limits under Order No. 207 take effect.

Pending legislation

Draft law amending the gambling law to improve certain provisions and protect players
Stage
Ministry of Digital Transformation draft, published for public consultation in March 2026
What it changes
Mandatory monitoring of player behaviour with temporary or full exclusion, reporting and control duties for B2B suppliers, wider checks on links to the aggressor state, a single state gambling register within the monitoring system, and graded sanctions that reserve licence cancellation for serious breaches.
Draft law amending the Tax Code on taxation of gambling activity and income from gambling
Stage
Ministry of Digital Transformation draft, published on 10 March 2026 for public consultation
What it changes
A single 18% rate of income tax on gambling activity, removal of double taxation, tax on players only on the positive difference between winnings and money staked, and tax reporting synchronised with the State Online Monitoring System.

Case law

Supreme Court, case No. 320/33758/24 (TRK Lux)
The Supreme Court upheld a fine imposed by KRAIL in April 2024 on a broadcaster for outdoor advertising showing a gambling operator brand, holding that information about an operator brand is gambling advertising and cannot be placed on outdoor media. PlayCity reported the ruling on 3 March 2026.

Licensing

Licence required: Yes
Application window: Rolling
Local establishment required: Yes
Local server required: Not yet verified
Local domain required: .ua
Active licences: 47 (as of 1 Jan 2026)
Bank guarantee or bond: A deposit or bank guarantee for payment of winnings equal to 7,200 minimum monthly wages (art. 14(3)), and paid-up capital of at least UAH 30 million in cash (art. 14(1)(2)).
Notable licensees: Bukmekerska Kompaniia Favbet LLC (Favbet), Slots U.A. LLC, Geimdev LLC
Certification requirements: Gambling equipment on the PlayCity list must be certified by bodies PlayCity designates (designated by Order No. 87-OD of 23 October 2025), and operators must connect their online systems to the State Online Monitoring System (Law 768-IX, arts. 2 and 8).
Barriers to entry: Only Ukrainian resident companies whose main activity is gambling may apply, with UAH 30 million of cash capital, an unimpeachable business reputation for managers and beneficial owners, and no owners, beneficiaries or brands linked to the aggressor state or to sanctioned persons (art. 14). Banks and financial institutions may not be operators. Online play must run on a .ua domain notified to PlayCity (art. 24). PlayCity says applications for casino, bookmaking, slot hall, online poker and B2B licences can be filed through the Diia portal from 1 May 2026.

Licence types

Online casino licence
Scope
Casino games on the internet under one brand
Term
5 years
Fee basis
6,500 minimum monthly wages for the five-year term, at the minimum wage of 1 January of the year of decision, paid annually in equal parts (arts. 49(7) and 53). Until the State Online Monitoring System is commissioned the annual instalment is tripled (Section XI, para. 3).
Bookmaking licence
Scope
Betting in betting shops and on the internet
Term
5 years
Fee basis
30,000 minimum monthly wages for the term, paid annually in equal parts, tripled until the monitoring system is commissioned; plus 30 minimum wages a year per betting shop licence (art. 54).
Online poker licence
Scope
Poker on the internet
Term
5 years
Fee basis
5,000 minimum monthly wages for the term (art. 56).
Casino licence
Scope
One casino in a special gambling zone (qualifying hotel, resort or Cabinet-designated zone)
Term
5 years
Fee basis
60,000 minimum monthly wages in Kyiv, 30,000 elsewhere; plus 175 minimum wages a year per roulette table, 90 per other table and 6 per slot machine (art. 52).
Slot hall licence
Scope
Slot halls, up to 250 machines per licence
Term
5 years
Fee basis
7,500 minimum monthly wages, plus 6 minimum wages a year per machine (art. 55).
Gambling services licence (B2B)
Scope
Supply of software used directly in gambling, to Ukrainian operators and to non-residents; Ukrainian resident companies only
Term
5 years
Fee basis
300 minimum monthly wages (art. 57).

Taxation

Headline GGR tax: 18% GGR
Effective date: Not yet verified
Corporate tax: 18%
Player winnings tax: 18% personal income tax (Tax Code arts. 164.2.8 and 167.1) plus 5% military levy (Section XX) on winnings. The operator accrues and remits both, as shown in the operator reports for 2025.
Withholding mechanism: Operator withholds and remits the tax on winnings.
Tax base: Income from gambling activity reduced by payments to players, taxed at 18% (Tax Code arts. 134.1.5 and 136.4.2). Slot halls instead pay 10% of income from slot hall gambling (art. 136.4.1). This income tax is paid alongside corporate profit tax and does not reduce the profit tax base (art. 141.5.1).

Scheduled changes

18% single rate from Ministry draft published 10 March 2026; not enacted
Proposed
Draft Tax Code amendments: single 18% rate of income tax on gambling activity and tax on players only on net winnings

Earmarked levies

Licence fees: Set in multiples of the minimum monthly wage (Law 768-IX, arts. 52 to 57) (State budget; in 2025 half of the casino and slot hall licence fees went to local budgets)

Compliance

Minimum age: 21+
National self-exclusion: Register of persons restricted from access to gambling establishments and/or participation in gambling (mandatory)
KYC timing: At account creation, before any gambling
AML regime: Operators must comply with the Law on Preventing and Countering Money Laundering (Law 768-IX, art. 15(1)(4)); players may use only one own account, and third-party funding or payouts are banned (art. 16(2)(7) and (8)).
Deposit limits: Before playing, players must set daily, weekly and monthly spending limits, capped online at 15%, 25% and 40% of their self-declared average monthly income (casinos and slot halls: 20%, 30% and 50%). Limits may be changed no more than once a month (Order No. 207).
Session limits: Online: at most 6 hours a day, 21 a week and 100 a month (casinos and slot halls: 8, 26 and 110). Continuous play is capped at 2 hours with a compulsory break of at least 15 minutes (Order No. 207).
Central monitoring system: State Online Monitoring System (DSOM), run by PlayCity, receives transaction data by API and gives the State Tax Service access for GGR and winnings tax. The first stage was launched in test operation in April 2026 and 11 operators were connected by 12 May 2026.
KYC requirements: Operators collect the player name, date of birth and whether the player is on the restriction register (art. 17). Online, identification is by qualified electronic signature, Mobile ID, BankID or other lawful methods when the player account is created; operators may ask for a selfie with a document or a video call.
Stake limits: Not yet verified
Mandatory player messaging: Operator websites must show, in Ukrainian, the licence details, rules, payout terms, responsible gambling information, a warning that under-21s may not play and the theoretical return to player, and a clock on every page (art. 24).
Reporting obligations: Operators report to PlayCity in forms set by the Ministry of Digital Transformation and record every bet, refund and payout in their online system linked in real time to the State Online Monitoring System (arts. 12, 13 and 15).
Game content restrictions: Bonuses, gifts or other incentives conditional on a player losing are banned (art. 16(2)(5)); offering free bonuses instead of a stake is banned in advertising (Law on Advertising, art. 22-1).

Advertising

Advertising permitted: Yes
Watershed: Linear television and radio may carry gambling advertising only between 23:00 and 06:00 (art. 22-1(1)).
Affiliate rules: Only a licensed operator may be the customer for gambling advertising, and no business may advertise another operator brand, except members of an operator group using the group brand (art. 22-1(6) and (10)). PlayCity has fined bloggers and individual entrepreneurs who distributed unlawful gambling adverts.
Sponsorship rules: Sponsorship using gambling brands is banned, except in sport (not children and youth sport), and then without outdoor media, transport or indoor placement other than in gambling venues and closed venues during sports events. Sponsorship of sports broadcasts is allowed only in media holding the broadcast rights. Product placement is banned (art. 22-1(4)).
Celebrity and influencer rules: Public figures, media and cultural workers and people who regularly publish content on their own social accounts for profit may not appear in or promote gambling advertising; athletes are the exception (art. 22-1(2)).
Social media rules: Advertising on sharing platforms is allowed only where the platform can target people over 21, and on the operator own pages. In 2025, after work with the platforms, 72 Instagram and 249 TikTok accounts were blocked for systematic unlawful gambling advertising.
Bonus advertising rules: Offering free bonuses or other incentives instead of a stake is banned (art. 22-1(1)).
Mandatory warnings: Every advert must carry the warning "Participation in gambling may cause gambling addiction. Follow the rules (principles) of responsible gaming", taking at least 15% of the advert, in black text on white, or spoken at least once per minute (art. 22-1(5)).
Penalties for breach: A fine of 600 minimum monthly wages on the advertiser, producer or distributor (Law 768-IX, art. 59), which was UAH 4.8 million per decision in 2025. PlayCity took 15 such decisions totalling UAH 67.2 million between July and December 2025.

Restrictions

Gambling advertising, including operator brands and trade marks, is banned except in listed channels: linear audiovisual and audio media from 23:00 to 06:00; specialist gambling or sports publications for over-21s; inside gambling venues; operator websites, apps and operator pages on sharing platforms; registered online media for over-21s; and non-linear media, sharing platforms and search engines that can target over-21s (Law on Advertising, art. 22-1(1)).
Outdoor advertising is not a permitted channel; the Supreme Court held that showing an operator brand on outdoor media is gambling advertising.
Unsolicited calls and messages about gambling, compensation for gambling costs, free bonuses offered instead of a stake and branded merchandise are banned.
Adverts may not use under-21s, military personnel, volunteers, doctors, public figures or influencers (athletes excepted), or war and patriotic themes, and must not suggest winning is easy or a source of income.
Only a licensed operator may commission gambling advertising, and advertising of unlicensed operators is banned (art. 22-1(6) and (7)).

Payments

Credit card ban: Not yet verified
Crypto stance: Prohibited
Permitted methods: Transfers through current accounts at Ukrainian banks
Payment blocking regime: Banks and other payment service providers must refuse payments to unlicensed gambling operators (Law 768-IX, art. 25(7)). PlayCity notifies banks within five days when it terminates a licence (art. 15-1(6)).
Withdrawal timeframe rules: A self-excluded player must be paid winnings or refunded within five days of the request (art. 16(2)(4)).
Currency restrictions: Operators must settle with players only in money, and non-cash settlements only through current accounts at Ukrainian banks. Payment institutions, e-money institutions, postal operators and commercial agents may not be used, and the bank may not bring in other payment providers (art. 15-1). Payments from or to third-party accounts and bets on credit or loans to players are banned (arts. 15(4) and 16(2)(7)).

Enforcement

ISP blocking: Yes
DNS blocking: Not yet verified
Payment blocking: Yes
App store takedowns: Yes
Blocklist size: 2,844 (as of 31 Dec 2025)
Administrative penalties: Fines in multiples of the minimum monthly wage: 500 for breach of player protection duties, 1,000 for breach of settlement rules or uncertified or unconnected equipment, 600 for advertising breaches (arts. 58 and 59); licence termination (art. 51).
Operator liability: Organising gambling without a licence is prohibited (art. 2(6)(2)). PlayCity decides to block unlicensed sites and apps: NKEK notifies internet providers, which must block within three working days, app stores are told to remove apps, and banks must refuse payments to unlicensed operators (art. 25). PlayCity blocked 2,844 sites in June to December 2025 and reported more than 4,100 blocked in its first year. It also refers unlicensed venues and sites to the Bureau of Economic Security. In August 2026 it asked international game and technology suppliers to stop serving operators active in Ukraine without a licence.

Notable actions

Speisyks LLC (Cosmolot brand)22 Apr 2026
Online casino licence terminated for settlement breaches including p2p payments; fines of UAH 8.6 million and UAH 4.3 million
Fine: UAH 12,900,000 as of 22 Apr 2026
Speisyks LLC (Cosmolot brand)12 Jun 2025
Fine for unauthorised modification of gambling equipment after an unscheduled inspection
Fine: UAH 8,000,000 as of 12 Jun 2025
Bukmekerska Kompaniia Favbet LLC19 Dec 2025
Fine for breach of the gambling law (Decision No. 195-R)
Fine: UAH 1,200,000 as of 19 Dec 2025
Distributors of gambling advertising31 Dec 2025
15 decisions between July and December 2025, mostly UAH 4.8 million each, totalling UAH 67.2 million
Fine: UAH 67,200,000 as of 31 Dec 2025

Market data

Figures on this record are drawn from official regulator data.

Online GGR: UAH 54,089,906,900 as of 31 Dec 2025
Reporting year: 2025

Timeline

14 Jul 2020
Law No. 768-IX legalises and licenses gambling
4 Dec 2024
Verkhovna Rada adopts Law No. 4116-IX reforming the regulator and the advertising and payment rules
21 Mar 2025
Cabinet creates the State Agency of Ukraine PlayCity
1 Apr 2025
Law No. 4116-IX takes effect and KRAIL is liquidated, with PlayCity as legal successor
30 May 2025
PlayCity begins exercising its functions
16 Jan 2026
Player spending and time limits take effect
10 Mar 2026
Ministry publishes draft gambling law and Tax Code amendments for consultation
10 Apr 2026
State Online Monitoring System launched in test operation
22 Apr 2026
PlayCity terminates the Cosmolot online casino licence
17 Jun 2026
Cabinet adopts Resolution No. 804 on restricting military personnel from gambling
26 Aug 2026
Cabinet approves the gambling harm strategy to 2035

Outlook

The Ministry of Digital Transformation drafts to amend the gambling law and the Tax Code, published for consultation in March 2026, are the main legislative item; the ministry said in April 2026 it expected the Verkhovna Rada to consider them this year. Automatic blocking of military personnel through a link between the restriction register and the military register must be tested by 24 December 2026 under Cabinet Resolution No. 804. The State Online Monitoring System is being extended beyond its first stage, and its commissioning ends the tripled licence instalments for online casino and betting. The 2027 to 2029 operational plan of the gambling harm strategy runs from 2027.

Frequently asked questions

Who regulates gambling in Ukraine?: The State Agency of Ukraine PlayCity, a central executive body created on 21 March 2025 and coordinated through the Minister of Digital Transformation. It replaced KRAIL, which was liquidated from 1 April 2025.
Can an offshore operator take Ukrainian players?: No. Only Ukrainian resident companies licensed by PlayCity may organise gambling, online through a .ua domain. PlayCity blocked 2,844 unlicensed sites between June and December 2025, and banks must refuse payments to unlicensed operators.
How is gambling taxed in Ukraine?: Operators pay 18% of gambling income less payouts to players, or 10% of income for slot halls, on top of 18% corporate profit tax. Winnings are taxed at 18% personal income tax plus 5% military levy. A ministry draft proposes a single 18% rate.
What is the minimum gambling age?: 21, for players and for gambling staff.
Is gambling advertising allowed?: Only in listed channels: television and radio from 23:00 to 06:00, operator sites and pages, over-21 media and platforms that can target over-21s. Public figures other than athletes may not appear, and each breach carries a fine of 600 minimum monthly wages.
How does self-exclusion work?: A person can join the national restriction register for six months to three years through any operator, PlayCity or the Diia portal, and family members can apply for up to six months. The register held 13,332 people at the end of 2025.

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