Gambling Laws in Ukraine

Ukraine is pretty liberal regarding gambling regulations, with most activities deemed legal in the country. Although there are one or two exceptions, and one specific type of gambling is only offered on a monopoly basis.

Ukraine: Which Gambling Activities Are Legal?

All types of gambling are legal under the 2020 Law 768-IX About the State Regulation of Activities for the Organisation and Execution of Gambling.

Online and Offline Casino Game Wagering

Land-based casinos are legal and have been since 2020. Operators must obtain a licence to run any venue from the Ukrainian Gambling Council. These must be attached to existing hotels and there are currently six casinos and numerous slot halls in operation.

Online casino gambling is also legal in Ukraine and operators are required to hold a licence. Most unlicensed sites are blocked by internet service providers. However, it's common practice for residents to play online casino slots and other games at unlicensed sites. This is due to their proliferation during the country's gambling ban.

Playing Poker With Real Money

Offline poker games are legal in Ukraine and have been since the country's independence in 1991. However, a distinction was made between banking (versus the dealer) and non-banking (player vs. player), with the latter classed as a sport and permitted during the gambling ban. Banking poker was legalised again in 2020 but it is only allowed to take place in casinos. Non-banking poker is played mostly in pubs and bars, with no clubs currently operating in the country. Video poker machines can be found in casinos and slot halls.

Online poker has been legal since 2020 with those wishing to play games able to do so via licensed online gambling sites.

Betting on Bingo

According to the law, bingo is a form of gambling and should come under existing licensing regulations. However, there isn't a bingo gambling licence, so operators cannot legally offer games to residents. Similarly, online bingo gambling is technically considered legal, but no online bingo licence exists.

Purchasing Lottery Tickets, Scratchcards and Keno Games

Aside from non-banking poker, lottery games were the only legal form of gambling during the widespread ban from 2010 to 2020 and are still legal today. Draws are offered solely by the Ukrainian National Lottery, which monopolises the activity.

Residents wishing to play online lottery games for real money can visit the Ukrainian National Lottery website and purchase tickets, scratch cards and keno games.

Social Gambling and Online Crypto Casinos

At present, social casinos, lootboxes and skins gambling are not considered to be types of gambling under Ukrainian law and are unregulated. Even though cryptocurrencies are legal, none of the existing gambling venues currently accept them. Residents can still play games with Bitcoin and other virtual coins via offshore online crypto casinos.

Is Sports Betting Legal in Ukraine?

An initial attempt at legalising the activity occurred in 2003 but was never realised after the legislation failed to mention sports betting specifically. After the ban ended in 2020, sports betting was officially and specifically legalised. Private operators can apply for a licence to offer their services in Ukraine, but very few have done so.

Online sports betting has been legal since 2020. Surprisingly enough, virtual, eSports and fantasy sports betting are all deemed illegal.

Ukraine Minimum Age to Gamble

This is officially 21 years, but those aged 18 or over are legally permitted to play lottery games.

Ukrainian Gambling Tax Regulations

Tax regulations are laid out in the country's Tax Code, which dictates operators must pay a percentage of their gross revenue based on their activities. There's a general gambling tax of 18%; those operating slot machines must pay 10%, and the country's lottery operator is liable to pay 30%. In addition, there is a winnings tax of 1.5% that all operators must pay. The corporation tax in Ukraine is 18% and there is no VAT charged. For players, all gambling-derived winnings are subject to an income tax of 18%.

History of Gambling Laws in Ukraine

Ukraine has a very short history, with only gaining independence in 1991. However, upon its inception, the country permitted all forms of gambling.

From 1991 to 2009 the gambling industry flourished, but so did the criminal activity including lax regulation of safety measures. This resulted in a deadly fire that killed ten people in a slot hall in Dnipropetrovsk in May 2009. The Ukrainian prime minister at the time called for the slot hall chain's licence to be revoked. Gambling was then completely banned (except for the country's lottery) shortly after under the On The Prohibition of Gambling Business in Ukraine law.

By 2010 all gambling establishments in Ukraine including online sites had been shut down. The ban was revoked in 2020, with all forms of gambling then fully legalised.

Key Facts

• Land-based casino gambling is legal in Ukraine, under licence.

• Online casino gambling, including live casino gambling, is also legal, with operators required to hold a licence.

• Both online and offline poker are legal.

• Online and offline bingo gambling is legal, but there are no licensed operators in the country, as the game is almost unheard of.

• Lottery gambling is legal, with the monopoly of online and offline lottery games controlled by the Ukrainian National Lottery.

• Sports betting is legal in Ukraine.