Main Changes: The Regulator
Gambling in Ukraine was legalized by Law No. 768-IX on July 14, 2020 — this document remains fundamental and has not disappeared. However, the body responsible for its enforcement has completely changed over the past two years.
Until April 2025 — KRAIL. The Commission for the Regulation of Gambling and Lotteries. Liquidated by a parliamentary decision in 2024, its functions were transferred to a new agency.
From 2025 — PlayCity. Established by Cabinet of Ministers Resolution No. 314 on March 21, 2025, its powers are confirmed by Resolution No. 505 on May 6, 2025. It licenses, maintains registers, and combats the illegal market.
The practical conclusion is simple: if a material, article, or blogger still writes “the regulator — KRAIL,” this is outdated information that does not reflect the system operating in 2026.
What is Legal in Ukraine
The law does not issue a universal “gambling license” — each area is regulated separately, with its own requirements for the operator.
- Online Casinos. A separate licensed category. Roulette, cards, dice, slots — via the internet, with an operator authorized for such activities.
- Land-Based Casinos. Allowed, but not in a free format — there are special requirements for the location and operation of the establishment.
- Bookmakers. A separate licensing direction, including accepting bets via the internet.
- Online Poker. Classified as a separate category, distinct from casino games.
- Slot Machines. Slot machine halls operate under the requirements established by law — separate from casino and bookmaker activities.
How to Check a Specific Operator
This is where players most often make mistakes: confusing the legality of the category (“online casinos in Ukraine are allowed”) with the legality of a specific site. These are different things.
A site may open from Ukraine, have a Ukrainian interface, accept hryvnias, and even advertise online — and still not be part of the regulated Ukrainian market. None of these signs prove the right to operate in the country.
- Legal Entity of the Operator. The full official name of the company, not just the brand of the site.
- Right to Operate in Ukraine. The presence of a license specifically of Ukrainian origin, not foreign.
- Type of Permitted Activity. Casinos, betting, and poker are licensed separately — check what is specifically stated.
- Operator's Domain. Does the working domain match what is listed in the register?
- Identification Rules. Legal operators are required to verify the player's identity.
- Withdrawal Conditions. Transparent timelines and methods, without hidden conditions.
- Responsible Gaming Tools. Limits, self-exclusion — a mandatory element of a legal platform.
- Status in the PlayCity Register. The final and most reliable check — the current status of the license with the regulator.
The “Licensed” badge in the website footer is design, not proof. Proof is the status in the PlayCity register.
How Much Tax Will Be Taken from Winnings
This is the section where there is the most confusion, as the figure has changed. The explanation from the State Tax Service clarifies: from the amount that the organizer pays to the player, personal income tax and military tax are withheld.
Example: with a win of 100,000 ₴, 18,000 ₴ is withheld as personal income tax (18%) and 5,000 ₴ as military tax (5%). The player receives 77,000 ₴.
Thus, the total tax burden is 23%.
If an article mentions 1.5% — it is outdated. The military tax in Ukraine has risen to 5%, and this rate applies to winnings in gambling from 2026. The total burden is 23%, not 19.5% as it was before.
An additional nuance: the tax is calculated not from the net profit (“winnings minus deposit”), but from the total amount that the organizer pays to the player in a specific operation. The difference may seem small at first glance, but it is often misleading when calculating independently.
The good news for the player — there is no need to calculate anything. The organizer acts as a tax agent: they determine the base, withhold the tax, remit it to the budget, and issue the already cleared amount.
What Has Changed in Control and Advertising
The change of the regulator is not the only change. At the same time, the state:
- tightened requirements for gambling advertising — a legal license no longer grants the right to promote in any way;
- introduced automatic checks of military personnel status during registration on platforms, without transferring personal data to operators, only the fact of restriction;
- approved separate requirements for combating gambling addiction in 2025;
- established the procedure for “controlled play” from March 2026 — a mechanism that allows PlayCity to check the operator not only by documents but also by the actual work with the player: identification, acceptance of bets, payments.
In other words, the legalization of 2020 created a market. The reform of 2024–2026 is building the system of its control — these are two different stages of one story, and in 2026 we are in the second.
Player Age and Restrictions
The minimum age for participating in gambling in Ukraine is 21 years. This is higher than the standard age of majority and applies to all licensed areas, including online casinos and betting.
In addition to age, other mechanisms for restricting access are in place — part of the state policy of responsible gaming aimed at combating gambling addiction.
Ukraine in the Regional Context
| Country | Online Casinos | Model |
|---|---|---|
| 🇺🇦 Ukraine | Legal with PlayCity license | Regulated market, control reform 2025–2026 |
| 🇬🇪 Georgia | Legal with permission | Developed regulated market |
| 🇦🇲 Armenia | Regulated | Licensing, enhanced control |
| 🇺🇿 Uzbekistan | New regulated market | Licensing from 2025 |
| 🇦🇿 Azerbaijan | No general market | Bets + special land-based casinos |
| 🇹🇯 Tajikistan | No general market | Casinos are criminally banned, bookmakers are licensed |
| 🇰🇿 Kazakhstan | Online casinos are banned | Restrictive model |
Among all the region, the Ukrainian model is closest to the European one: the state does not so much limit the types of games as it builds a multi-level control over the already legal market.
If Playing on a Foreign Site
A separate question arises regarding platforms that are not part of the Ukrainian regulated market. Here, a set of problems immediately arises: it is unclear who is legally responsible as the operator, which regulator considers disputes, who acts as the tax agent, how funds in the account are protected, and where to turn in case of account blocking or payment delays.
A national license is not a formality for a checkbox, but a definition of the legal system in which the contract between the player and the platform exists.
Conclusion
If we condense everything into one paragraph: online casinos in Ukraine are legal, but legality is not a property of the site, but the status of a specific operator confirmed by a valid license from PlayCity. The regulator changed from KRAIL in 2025, control became stricter, advertising more limited, and the state takes 23% from winnings (18% personal income tax + 5% military tax), which is withheld by the organizer.
What to check before registration: the legal entity of the operator → the status of the license in the PlayCity registry → domain match. Everything else is secondary.
Frequently Asked Questions
Who currently regulates gambling in Ukraine — KRAIL or PlayCity?
PlayCity. KRAIL has been liquidated, its functions transferred to a new agency established by the Cabinet of Ministers Resolution No. 314 dated March 21, 2025, with powers under Resolution No. 505 dated May 6, 2025.
Are online casinos legal in Ukraine in 2026?
Yes, if the operator has a valid license for organizing casino games online, issued in accordance with the established procedure.
How to check if a specific casino site is legal?
Checking the legal entity of the operator and its status in the PlayCity registry is the only reliable confirmation, not the presence of an interface in Ukrainian or the acceptance of hryvnias.
How much tax does a player pay on winnings?
23% of the payout amount: 18% personal income tax and 5% military tax. The organizer withholds the tax as a tax agent, and the player receives the net amount.
Is it true that the military tax on winnings is 1.5%?
No, that is an outdated figure. Since 2026, the military tax in Ukraine is 5%, and it applies to winnings from gambling as well.
What is the minimum age to play in casinos in Ukraine?
21 years old — this is the legally established minimum age for participating in gambling.
Are bookmakers and online poker legal in Ukraine?
Yes, both areas are regulated separately from casinos and require their own operator licenses.
Can casinos be advertised in Ukraine without restrictions?
No. Having a license does not exempt one from the advertising law requirements, which separately and quite strictly regulate the promotion of gambling.
What is "controlled gaming" at PlayCity?
A supervision mechanism that allows the regulator to check the operator's compliance with legal requirements not only on paper but also in actual interaction with the player — from identification to payout of winnings.
What happens if you play on a foreign site without a Ukrainian license?
Formally, this does not constitute a legal participant in the Ukrainian regulated market, which creates risks regarding the protection of funds, disputes, and the tax status of payouts.
Sources
- Law of Ukraine No. 768-IX "On State Regulation of Activities for Organizing and Conducting Gambling" dated July 14, 2020
- Cabinet of Ministers Resolution No. 314 dated March 21, 2025 — establishment of the State Agency PlayCity
- Cabinet of Ministers Resolution No. 505 dated May 6, 2025 — powers of PlayCity
- Clarifications from the State Tax Service of Ukraine on the taxation of winnings, 2026
This material was prepared by BET RATING based on Law No. 768-IX, acts of the Cabinet of Ministers of Ukraine regarding PlayCity, and clarifications from the State Tax Service as of August 2026. Regulation continues to evolve, and the article will be updated as new acts emerge.
Gambling is associated with the risk of losing money. This material is for informational purposes only and does not replace the verification of the current status of the operator in the PlayCity registry.
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