How the regulation of bookmakers in Kazakhstan is structured in 2026 — the law on domains .KZ/.ҚАЗ, who pays tax on winnings, new restrictions in tourist zones, and the main features of the legal betting market.
Kazakhstan — the only country in the region where the tax on winnings is structured differently
In most Central Asian countries, the tax burden falls on the bookmaker — for example, in Kyrgyzstan or Tajikistan, the operator pays taxes independently, and the player's winnings are generally not additionally taxed.
Kazakhstan has taken a different approach. Here, winnings can constitute income for individuals, and the taxation procedure is regulated by the Tax Code of the Republic of Kazakhstan. This is why the topic of tax on winnings raises the most questions for both players and the bookmakers themselves.
However, taxes are far from the only feature of the Kazakh market. In recent years, the government has significantly strengthened the regulation of the industry. One of the most notable changes has been the requirement to use national domains .KZ or .ҚАЗ for legal bookmaker websites.
Additionally, in 2026, new norms came into effect affecting certain tourist areas of Kazakhstan, where a special regime has been established for land-based gambling businesses.
Let's explore how the betting market is structured today, who issues licenses, why foreign sites are blocked, how to check a legal bookmaker, and how the Kazakh model differs from other countries in the region.
Chronology of regulation
| Date | Event |
|---|---|
| 12.01.2007 | The basic Law of the Republic of Kazakhstan No. 219-III "On Gambling Business" was adopted. |
| 02.07.2020 | Amendments were made to the legislation clarifying the regulation of bookmaker activities. |
| 08.07.2024 | The Law No. 116-VIII was adopted, strengthening requirements for the operation of electronic cash registers for bookmakers. |
| 09.09.2024 | Requirements for the use of .KZ and .ҚАЗ domains for legal electronic cash registers came into effect, as well as measures to restrict illegal foreign sites. |
| 16.03.2026 | The Law No. 270-VIII was adopted, introducing changes to the regulation of gambling business and tourist areas. |
| 20.04.2026 | Subordinate regulations for the operation of bookmakers and gambling establishments were updated. |
| 17.05.2026 | New rules regulating the operation of certain gambling facilities in tourist zones came into effect. |
Who regulates the market and how to obtain a license
Licensing of bookmaker activities in Kazakhstan is carried out by the Ministry of Tourism and Sports of the Republic of Kazakhstan. This agency is responsible for issuing licenses, monitoring compliance with legislation, and conducting state policy in the field of gambling business.
Applications can be submitted electronically through the state licensing system using the eGov.kz portal and an electronic signature.
| Parameter | Condition |
|---|---|
| Regulator | Ministry of Tourism and Sports of the Republic of Kazakhstan |
| Legal framework | Law of the Republic of Kazakhstan No. 219-III "On Gambling Business" (as amended as of 2026) |
| Obtaining a license | Through the eGov.kz electronic licensing portal |
| Online platform | The electronic cash register must comply with legal requirements |
| Domain | Mandatory use of .KZ or .ҚАЗ domain |
| Tax registration | The legal entity must be registered for tax purposes in the Republic of Kazakhstan |
| Land-based facilities | Must be located in accordance with legal requirements |
Law on the .KZ domain: why foreign bookmakers are blocked
One of the most notable changes in recent years has been the introduction of mandatory use of the national domain .KZ or .ҚАЗ for electronic cash registers of legal bookmakers and totalizators.
Since September 2024, Kazakhstan's legislation has significantly tightened control over foreign operators that accept bets without a local license.
In practice, this means that a bookmaker operating legally in the Republic of Kazakhstan must simultaneously meet several requirements:
- have a valid Kazakh license;
- be registered as a legal entity in Kazakhstan;
- be registered for tax purposes;
- use an electronic cash register with a .KZ or .ҚАЗ domain.
Therefore, the presence of a well-known international brand does not necessarily mean that the bookmaker operates legally for Kazakh players. If the site uses a foreign domain (.com, .net, etc.) and does not have a local license, it is not considered a licensed operator in the Republic of Kazakhstan.
Tax on winnings: what players need to know
The issue of taxation of winnings remains one of the most discussed topics in the Kazakh betting market.
Unlike some neighboring countries, where the main tax burden falls on the bookmaker company, in Kazakhstan, the taxation of winnings is regulated by the Tax Code of the Republic of Kazakhstan.
The procedure for withholding tax depends on several factors:
- whether the bookmaker is a tax agent;
- the tax residency status of the player;
- the source of income;
- the current version of the Tax Code.
This is why it is recommended to consider the current legal norms before calculating the tax amount, as tax rules may change.
New restrictions for tourist zones in 2026
In the spring of 2026, Kazakhstan's legislation was supplemented with new rules concerning certain tourist areas of the country.
These apply exclusively to land-based gambling businesses located in specially designated tourist zones by law.
- the Caspian Sea coast in the Mangystau region;
- the Panfilov district;
- the shore of Lake Alakol;
- the Talgar district of Almaty region;
- certain territories of East Kazakhstan region.
Special rules for visitor admission apply to gambling establishments and bookmaker cash registers located there.
However, these restrictions do not mean a general ban on online betting for citizens of the Republic of Kazakhstan — they specifically concern land-based facilities located in the specified areas.
Additionally, operators are required to check individuals included in the self-exclusion registry and refuse to accept bets from them in cases provided by law.
Legal bookmaker vs offshore
| Criterion | Licensed bookmaker in Kazakhstan | Offshore operator |
|---|---|---|
| License | Issued by the Ministry of Tourism and Sports of Kazakhstan | No Kazakh license |
| Domain | .KZ or .ҚАЗ | Typically .com, .net, and other foreign zones |
| Jurisdiction | Republic of Kazakhstan | Foreign jurisdiction |
| Control | State regulator | Outside the jurisdiction of Kazakhstan |
| Player protection | Can appeal to the state regulator | Disputes are resolved according to the rules of the foreign operator |
| Compliance with legal requirements | Mandatory | Kazakh legislation does not apply |
Frequently Asked Questions
Who regulates bookmaker activities in Kazakhstan?
Licensing and state control are carried out by the Ministry of Tourism and Sports of the Republic of Kazakhstan. This agency issues licenses and monitors compliance with legal requirements in the field of gambling business.
Why are foreign bookmakers blocked?
Since September 2024, legal electronic cash registers must use the .KZ or .ҚАЗ domain and comply with the requirements of Kazakh legislation. A foreign site without a local license is not considered a legal operator in the Republic of Kazakhstan.
Is it enough for a bookmaker to have a .KZ domain?
No. The domain is just one of the requirements. The bookmaker must also have a valid license, be a Kazakh legal entity, and be registered for tax purposes in the Republic of Kazakhstan.
Do I need to pay tax on winnings?
The taxation procedure is determined by the Tax Code of the Republic of Kazakhstan and depends on the source of payment, the status of the tax agent, and the tax residency of the player.
Do the restrictions of tourist zones apply to online betting?
No. The changes only apply to certain land-based gambling facilities located in designated areas. There is no general ban on online betting for citizens of Kazakhstan established by these norms.
How to check if a bookmaker operates legally?
You should check for a valid license, a Kazakh legal entity, the use of a .KZ or .ҚАЗ domain, and compliance with the requirements of the legislation of the Republic of Kazakhstan.
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