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Ukraine is pretty liberal regarding gambling regulations, with most forms of gambling 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. Learn more about Ukraine's gambling laws in our article below.

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All forms of gambling in Ukraine are legal under the 2020 Law 768-IX About the State Regulation of Activities for the Organization and Execution of Gambling in the country. Here, we take a closer look at how the law applies to the various gambling activities in Ukraine.

Casino Games

Land-based casino gambling is legal in Ukraine and has been since 2020, although the activity was legal from 1991 to 2010 until a ban was implemented. Today, operators must obtain a licence to run a casino or slot hall from the Ukrainian Gambling Council. Venues must be attached to existing hotels: casinos must be attached to 5-star hotels and slot halls to 4-star hotels. There are currently six casinos and numerous slot halls operating in Ukraine.

Online casino gambling is also legal in Ukraine and has been since 2020. Operators are required to hold a licence and unlicensed sites are blocked in Ukraine by internet service providers. However, it's common practice for Ukrainians to play online casino slots and other online casino games at unlicensed sites due to their proliferation during the country's gambling ban.

Poker

Offline poker games are legal in Ukraine and have been since the country's independence in 1991. However, a distinction was made between banking (i.e., versus the dealer) and non-banking (i.e.......... player vs. player) poker, 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 poker clubs currently operating in the country. Video poker machines can be found in casinos and slot halls.

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

Bingo

The case of bingo gambling in Ukraine is an interesting one. According to the law, bingo is a form of gambling and should come under existing licensing regulations. However, there is no bingo gambling licence; operators can legally offer bingo games to Ukraine residents. This situation results from bingo being pretty much unheard of in Ukraine.

Similarly, online bingo gambling is technically considered legal in the country, but no online bingo gambling licence exists. As a result, ended online bingo sites are operating in Ukraine.

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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. Lottery games are offered solely by the Ukrainian National Lottery, which monopolizes the activity. Ukrainians wishing to play online lottery games for real money can visit the Ukrainian National Lottery website and purchase lottery tickets, scratch cards and keno games online.

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

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An initial attempt at legalizing sports betting occurred in 2003 but was never realized after the legislation failed to mention sports betting specifically. After the ban ended in 2020, sports betting was officially and specifically legalized. Private operators can apply for a licence to offer sports betting opportunities in Ukraine, but very few have done so. Online sports betting is legal in Ukraine and has been since 2020. Uniquely, though, virtual and fantasy sports betting are deemed illegal in Ukraine.

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The legal gambling age in Ukraine is officially 21 years, but those aged 18 or over are legally permitted to play lottery games.

Tax Regulation

Ukraine's gambling tax regulation is 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 a 30% tax. 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%.

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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 in Ukraine flourished, but so did the criminal activity, including lax regulation of safety measures, which resulted in a deadly fire that killed ten people in a Metro Jackpot 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, with gambling then completely banned (except 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 legalized again legalized.

Key Facts

Ukraine's gambling laws are pretty liberal, with almost all forms of gambling deemed legal. Here's a look at the key points regarding gambling in Ukraine:

• Land-based casino gambling is legal in Ukraine, under licence.
• Online casino gambling, includinglive casino gambling, is also legal, with operators required to hold a licence.
• Both online and offline poker gambling is legal. Online and offline bingo gambling is legal, but there are no licensed bingo 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.