Europe
Belarus
Ministry of Taxes and Duties of the Republic of Belarus (MNS)
Regulations & Licensing
Casino
RegulatedOnline Casino
RegulatedBetting
RegulatedOnline Betting
RegulatedLottery
RegulatedBingo
RegulatedKey Legislation
- Law of the Republic of Belarus "On Gambling Business"
- Presidential Decree No. 305 "On Improving Legal Regulation of Gambling Business" (7 Aug 2018, effective Apr 2019)
- Presidential Decree No. 226 "On Activities in the Field of Gambling Business" (Oct 2025, key provisions effective 11 Mar 2026)
Online Gambling
Allowed
- Online casino games via MNS-licensed operators with servers hosted in Belarus
- Online sports betting via MNS-licensed bookmakers
- State and licensed online lottery ticket sales
- Online bingo/gaming machines offered by licensed operators
Prohibited
- Offering online gambling without an MNS licence
- Belarusian banks processing payments to foreign (offshore) online casinos
- Applying for an online licence without first holding a land-based licence and 2+ years of local operating history
- Gambling by persons under 21
Taxation
Winnings tax (individuals)5% on winnings and returned unused bets (raised from 4% in 2026)
Security deposit (online casino licence)90,000 base units (over $1.1M), held in a Belarusian bank account
Gambling business taxFixed rate per gaming table/machine and per licence, set by tax legislation
License validity: Issued by the MNS; requires local legal-entity registration, Belarus-based servers, and a prior land-based licence with at least 2 years of operating history
Land-Based Gambling
Allowed
- Land-based casinos operated under an MNS licence
- Slot halls and gaming machine venues
- Licensed betting shops
- State and licensed retail lottery sales
Prohibited
- Operating a casino, slot hall or betting outlet without an MNS licence
- Admitting persons under 21 to gambling venues
- Failure to retain gambling-floor video surveillance footage for the mandated 60-day period
Taxation
Winnings tax (individuals)5% on winnings and returned unused bets (raised from 4% in 2026)
Gambling business taxFixed rate per gaming table/machine, set by tax legislation
Licence feeState duty payable on issuance of the gambling business licence
License validity: Issued by the MNS to Belarusian legal entities; subject to periodic inspection and compliance review
Regulation data is editorial and for information only — not legal advice.
