Gambling business in Ukraine in 2026: licences, taxes, the PlayCity regulator

Gambling has been legal in Ukraine since 13 August 2020 under Law No. 768-IX. Since 2 June 2025 the market has been regulated by the state agency PlayCity, which replaced the wound-up gambling commission. A land-based casino licence costs 30,000 minimum wages, and 60,000 in Kyiv — that is 259.41 and 518.82 million UAH at the 2026 minimum wage of 8,647 UAH.

On 12 December 2024 parliament passed Law No. 4116-IX, winding up the Commission for the Regulation of Gambling and Lotteries and instructing the government to create an ordinary state agency in place of the collegiate body. The Cabinet of Ministers approved the regulations on the State Agency of Ukraine PlayCity on 2 May 2025, the new regulator started work on 2 June 2025, and the government adopted an updated version of the regulations on 2 January 2026.

For operators this means that all applications to issue, re-register or revoke licences are now considered by PlayCity, while gambling policy is shaped by the Ministry of Digital Transformation. The tax service remains the tax administrator but takes no licensing decisions: that function passed to the agency when the commission was wound up.

Who regulates the gambling market in 2026

The regulator’s full name is the State Agency of Ukraine for the Control of Gambling and Lotteries, PlayCity for short. The agency maintains the licence registers, decides to leave an application without motion, to suspend or to terminate a licence, and imposes financial penalties for breaches of Law No. 768-IX. Its decisions are published on playcity.gov.ua, so a counterparty can always check whether a partner’s licence is in force.

The second part of the reform is the State Online Monitoring System. In April 2026 the agency launched it in test mode with the first operators connected; full commissioning is announced for the autumn of 2026. The system records every online casino transaction in real time, and from the date it is commissioned the triple coefficient on certain licence payments falls away.

PlayCity’s decisions are challenged in administrative proceedings, because the agency exercises public authority. In such cases an administrative law lawyer works with the inspection file, not with the operator’s accounts.

Licences and what they cost

The licence fee is tied to the minimum wage in force on 1 January of the year in which the decision to issue is taken. On 1 January 2026 it is 8,647 UAH, and payments under licences issued during 2026 are calculated from that figure. The fee is not paid in one go but annually in equal instalments over the five years of the licence, with each instalment transferred no later than thirty days before the next licence year begins.

Until the monitoring system is commissioned, the annual instalment for online casino, bookmaking and slot machine licences is charged at triple rate. For an online casino that means not 11.24 million but 33.72 million UAH a year, and the coefficient will disappear automatically once the system is fully operational. The gap between the base and the triple rate exceeds 22 million UAH a year, so budgeting a project on the bare figure in the statute is unwise.

How gambling is taxed

A gambling operator pays two taxes at once, and that is the industry’s defining feature. First, ordinary corporate profit tax is charged at 18 % under clause 136.1 of the Tax Code. Alongside it comes the income tax under clause 136.4: 10 % of income from gambling on slot machines and 18 % of income from bookmaking and other gambling, casinos included, reduced by the sums paid out to players.

The income tax is credited against profit tax, so the same base is not taken twice, but it must be paid whether the operator ended the period in profit or at a loss. The calculation rules are in clause 141.5 of the Tax Code. Disputes here typically concern exactly what counts as “sums paid out to players”, and it is on that line that the tax authorities most often assess additional liabilities. In that situation challenging a tax assessment notice starts either with an administrative complaint or straight with a claim, depending on how much of the deadline is left.

Players’ winnings are taxed separately, with the operator acting as tax agent: it withholds 18 % personal income tax and 5 % military levy from the winnings under clause 170.6 of the Tax Code. The player files no return because of this, and the operator reports the withheld sums on form 4DF.

Requirements for the operator and the player

Only a legal entity registered in Ukraine whose main activity is organising and running gambling can be an operator. Its share capital must be at least 30 million UAH and must be formed exclusively in cash, without contributions of property or budget funds. The law requires the ownership structure to be disclosed right down to the ultimate beneficial owner, and refusals because of an opaque structure are more common than refusals for want of money.

A player must have legal capacity and be at least 21. At the entrance they go through primary identification against an identity document and secondary identification against a player card. A separate Register of Persons Restricted from Gambling Venues and Gambling is maintained: entries are made on the person’s own application, on a family member’s application or by court order, and the operator must check every visitor against it.

Law No. 4116-IX substantially restricted gambling advertising and barred licences to companies with tax debts. A related company’s arrears can block licensing for the whole group, so a legal due diligence of the group is best done before the application is filed rather than after a refusal.

How to obtain a licence, step by step

1. Register a legal entity whose main activity code is in gambling and form share capital of at least 30 million UAH in cash; the documents confirming the contribution will be needed with the application.
2. Prepare the package required by the licensing conditions: details of the ownership structure, the business reputation of directors and beneficial owners, the origin of the funds, and the premises’ compliance with the requirements for a gambling venue.
3. Have the gaming equipment and software approved, obtain certificates of conformity for the random number generator, and prepare the connection to the State Online Monitoring System.
4. File the application with PlayCity together with the documents. If a document is missing, the agency leaves the application without motion and sets a deadline to put it right.
5. Pay the first annual instalment once the decision to issue the licence is taken, allowing for the triple coefficient if the monitoring system is not yet commissioned.
6. Thereafter transfer each instalment no later than thirty days before the next licence year begins: late payment is a ground for suspending the licence.

Typical mistakes operators make

• Calculating the fee from the minimum wage on the date of the application. The statute ties the calculation to the minimum wage on 1 January of the year the issuing decision is taken, so an application filed in December may become more expensive in January.
• Paying the whole sum at once “to be safe”. The fee is paid in equal annual instalments, and an overpayment is not credited forward but refunded through a separate procedure.
• Forgetting the triple coefficient before the monitoring system launches. The operator sees the base figure in the statute, builds it into the model, and a year later receives an invoice three times what was expected.
• Not checking visitors against the register of persons restricted from gambling. This breaches the licensing conditions, and the agency imposes a financial penalty whether or not the player complained.
• Operating while the application is pending. Until the licence is issued, running the venue is business activity without a licence, and under Article 164 of the Code of Administrative Offences that is a fine of 1,000 to 2,000 tax-free minimums, that is 17,000 to 34,000 UAH, with confiscation of the goods produced and of the equipment.

When you do not need a lawyer

If you are a player rather than an operator, legal help is mostly unnecessary. A venue’s licence can be checked free of charge in the register on playcity.gov.ua, and you can add yourself to the register of persons restricted from gambling on your own application, without a court and without a representative. Tax on winnings is withheld by the operator, so no return is needed. A lawyer becomes necessary when winnings are not paid out, or when a business is being launched: the licensing package, the ownership structure, a dispute with the agency or a tax assessment notice do not resolve themselves.

Questions and answers

Is gambling legal in Ukraine in 2026

Yes. Gambling is permitted by Law No. 768-IX of 14 July 2020, provided a licence is held. Operating without one remains prohibited, and in April 2026 alone PlayCity imposed financial penalties of 946 million UAH on offenders.

Who issues gambling licences now that the commission is gone

The State Agency of Ukraine for the Control of Gambling and Lotteries, known as PlayCity. It has operated since 2 June 2025, the commission having been wound up by Law No. 4116-IX. Policy in the field is shaped by the Ministry of Digital Transformation.

What does an online casino licence cost

6,500 minimum wages over five years, that is 56.21 million UAH at the 2026 minimum wage. The payment is split into five annual instalments of 11.24 million UAH, charged at triple rate until the monitoring system is commissioned.

What age can you gamble in a casino from

From 21. At the entrance the player is identified against a passport or another identity document and then re-identified against the player card issued by the operator.

What tax does a gambling operator pay

Profit tax at 18 % and, at the same time, income tax: 10 % of income from slot machines and 18 % of income from bookmaking and other gambling, reduced by payouts to players.

Does the player pay tax on winnings

Yes, 18 % personal income tax and a 5 % military levy. The operator withholds and remits them as tax agent, so the player does not need to declare the winnings.

What share capital does a gambling operator need

At least 30 million UAH, formed exclusively in cash. Contributing property, property rights or budget funds to an operator’s share capital is not allowed.

What is the online monitoring system and why does an operator need it

The State Online Monitoring System records every transaction of a licensed operator in real time. It was launched in test mode in April 2026; once commissioned, the triple coefficient on online casino, bookmaking and slot machine licence fees falls away.

Can a refusal by PlayCity to issue a licence be challenged

Yes, the agency’s decisions are challenged in the administrative courts, since it exercises public authority. The claim is filed within the periods set by the Code of Administrative Procedure, and what has to be proved is that the package filed met the licensing conditions.

What are the consequences of running a gambling venue without a licence

Financial penalties under Law No. 768-IX imposed by the agency, plus administrative liability under Article 164 of the Code of Administrative Offences: a fine of 17,000 to 34,000 UAH with confiscation of the equipment and seizure of the income from the activity.

Sources

• Law of Ukraine No. 768-IX “On state regulation of the organisation and conduct of gambling”, Articles 9, 52–54
• Law of Ukraine No. 4116-IX of 12 December 2024 on tackling gambling addiction and winding up the gambling commission
• Tax Code of Ukraine, clauses 136.1, 136.4, 141.5, 170.6
• Code of Ukraine on Administrative Offences, Article 164
• State Agency of Ukraine PlayCity: licence registers and agency decisions
• State Tax Service of Ukraine: guidance on the taxation of gambling

Legal support for gambling businesses with Svarog

We prepare the licensing package for filing with PlayCity, check the ownership structure and the group’s tax history before the application goes in, challenge refusals and the agency’s financial penalties, and support operators through tax audits. A consultation costs from 1,500 UAH, a written legal opinion on a particular licensing model from 5,000 UAH, and full handling of an administrative case from 30,000 UAH; the other items are collected on the legal services price list page, while disputes with counterparties are run by our commercial disputes lawyer.

+38 095 554-54-24 · Kyiv, 7 Khoriva Street (Podil) · Mon–Fri 9.00–18.00