Tax on bets: how the life 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, particularly for bookmakers and totalizators. The new rules promise to substantially increase the burden on operators and change the taxation mechanism for players' 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 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 — that is, entities related to gambling. 
• Until now, the gambling business 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, betting point). 
• At the same time, the companies themselves were exempt from the regular profit tax on income derived from gambling activities. 

2. What changes in 2026 — new rules for bookmakers

According to recently adopted amendments:

• The gambling business tax becomes federal, and the fixed regional rates are abolished. 
• Two fixed rates will remain — for one gaming table (250,000 ₽) and for one 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 — at 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 partly came 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, they estimate, will ensure a significant influx into the budget — on the order of 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 variable tax on income. This may reduce net profit, especially for smaller firms.
• For profitable large companies, a 25% profit tax + 7% on income is a high burden. Some companies may move to the gray market, or they may revise odds, bonuses, and conditions for clients.
• This may affect the availability 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 are required to withhold personal income tax on any winnings — regardless of the amount. This means even small winnings are now officially taxed. 
• There is an increased risk that some bookmakers will move to the «gray zone» — 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 — 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 — possible revisions of rates or shifting part of operations abroad.

6. What may change further — forecasts for 2026+

• It is estimated that the tax burden on bookmakers could 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 bypass some taxes (although this carries risks for users).
• Legislation may be adjusted again — possibly, in a few years, rates and benefits will be revised if the burden causes too strong a decline in the industry and a flow of bets into the «shadow».

Conclusion

The reform of gambling business taxation, coming into effect in 2026, is 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 rising costs, and possibly look for optimization paths.

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