Tax on bets: how the lives of bookmakers in Russia will change from 2026

Introduction

Starting in 2026, significant changes in the taxation of the gambling business will begin in Russia—especially for bookmakers and totalizators. The new rules promise to substantially increase the burden on operators, and for players, they will change the mechanism for taxing winnings. In this article, we will discuss what exactly will change, how it will affect the betting industry and players, and what risks and consequences these innovations may bring.

Key search terms: «gambling business tax 2026», «tax on bookmaker bets», «personal income tax on bookmaker winnings», «bookmaker offices tax» and others.

1. What is the «gambling tax» and who pays it

• The term «gambling business» refers to organizations that accept bets (bookmaker offices, totalizators), as well as casinos, slot machines, gaming tables—i.e., entities related to gambling. 

• Until now, the gambling tax in Russia was regional—the rates were set by the subjects of the Russian Federation, and operators (casinos, machines, betting points) paid fixed contributions for each object (for example, for a machine, table, or betting point). 

• At the same time, the companies themselves were exempt from the regular profit tax on income generated from gambling activities. 

2. What changes in 2026—new rules for bookmakers

According to recently adopted amendments:

• The gambling tax becomes federal, and fixed regional rates are abolished. 

• Two fixed rates will remain—one for each gaming table (250,000 ₽) and one for each gaming machine (15,000 ₽). 

• Instead of fixed payments for betting points (bookmakers, totalizators), a new tax of 7% on the difference between the total amount of accepted bets and paid winnings will be introduced. This means operators will pay tax on «winnings minus bets» (essentially—on income). 

• Additionally, a tax on the profits of bookmaker companies will be introduced—a rate of 25%. 

• The previous rule, where operators acted as tax agents only for payouts of 15,000 ₽ and above, is also abolished: starting in 2026, they will withhold tax (personal income tax) on winnings regardless of the amount. 

3. Why did the authorities decide to increase the burden

• Initially, a 5% tax on the turnover of bookmakers was proposed—according to the Ministry of Finance, it could bring tens of billions of rubles to the budget in the coming years. 

• However, the proposal faced criticism—particularly from sports federations: they warned that a sharp increase in taxes could reduce funding for children's and youth sports, which was partly derived from contributions from the bookmaker business. 

• As a result, the authorities reached a compromise: a rate of 7% on profits + taxation of profits + tax on winnings. This, according to their estimates, will ensure a significant influx into the budget—around hundreds of billions over several years. 

4. What does this mean for bookmakers and players

For bookmakers

• Fixed costs will significantly increase—operators will now face both fixed payments (for tables and machines) and a variable tax on income. This may reduce net profit, especially for smaller firms.

• For profitable large companies, the 25% profit tax + 7% on income represents a high burden. Some companies may move into the gray area, or they may revise odds, bonuses, and conditions for clients.

• This may affect the accessibility of bets, the speed of payouts, and the overall attractiveness of offline points: some may close, especially in regions with low margins.

For players

• Starting in 2026, operators will be required to withhold personal income tax on any winnings—regardless of the amount. This means even small winnings will now be officially taxed. 

• There is an increased risk that some bookmakers will move into the «gray area»—in which case control over payouts and transparency may deteriorate.

• There may be an increase in minimum bets, a reduction in promotions, and «newcomer bonuses»—bookmakers will have to revise their business models to remain profitable.

5. Possible risks and side effects

• The rise in betting costs and the decrease in the attractiveness of legal bookmakers may stimulate the growth of the shadow market—illegal platforms where there are no taxes or withholdings. This will exacerbate the problem of unguaranteed payouts and fraud.

• A decrease in bookmaker revenues means less funding for sports sponsorship, reduced financing for sports initiatives, federations, and youth programs. This is the argument that opponents of the new model have put forward. 

• Pressure on the business may lead to mass complaints from operators, attempts at lobbying—revisions of rates or shifting some operations abroad may occur.

6. What may change further—forecasts for 2026+

• It is estimated that the tax burden on bookmakers may become one of the highest in the world when considering all taxes: income tax, profit tax, personal income tax on winnings. 

• This may stimulate the consolidation of large players: small companies may become unprofitable, and the market may consolidate.

• There may be a development of «new betting formats»—for example, a shift to online platforms, offshore jurisdictions, closed clubs, to circumvent some taxes (although this carries risks for users).

• Legislation may be adjusted again—perhaps in a few years, rates and benefits will be revised if the burden causes a significant decline in the industry and an outflow of bets into the «shadow».

Conclusion

The reform of gambling business taxation, which comes into effect in 2026, represents a serious blow to the bookmaker market in Russia. The new rules mean that gambling companies will pay more, while players will risk the stability of payouts and rising bets.

If you are a bettor: pay attention to the legality of the bookmaker, the new conditions, take precautions, and be ready for changes. If you are an operator: you need to recalculate your business model, prepare for increased expenses, and possibly look for ways to optimize.

Ultimately, these innovations are an attempt by the state to obtain significant revenue from the industry, but they may also provoke a powerful shift towards shadow schemes.