Asia-Pacific
Kazakhstan
Ministry of Tourism and Sports of the Republic of Kazakhstan
Regulations & Licensing
Casino
RegulatedOnline Casino
ProhibitedBetting
RegulatedOnline Betting
RegulatedLottery
RegulatedBingo
ProhibitedKey Legislation
- Law of the Republic of Kazakhstan No. 219-III "On Gambling Business" (12 January 2007, as amended, incl. Law No. 270-VIII of 16 March 2026 in force from 17 May 2026)
- Rules on the activity of gambling establishments and lottery organizers, Ministry of Tourism and Sports order of 20 April 2026 (in force from 17 May 2026)
Online Gambling
Allowed
- Sports betting and totalizator (pari-mutuel) services offered online by KZ-licensed bookmakers/totalizators that also maintain a licensed physical office
- Ticket sales for the state-authorized lottery via licensed online channels
Prohibited
- Electronic casino and internet casino services of any kind
- Online resources of foreign bookmakers and totalizators not licensed in Kazakhstan
- Advertising or facilitating access to unlicensed online gambling sites
- Funding unlicensed gambling platforms via KZ payment channels or mobile balances (actively enforced since 2026)
Taxation
Corporate/fixed gambling business taxFixed per licensed unit (e.g. per betting-shop cash desk), set periodically by the tax code rather than a flat GGR percentage
Withholding tax on player winningsApplies to individual winnings under the Tax Code
License validity: Issued by the authorized state body; requires a licensed physical office in Kazakhstan and continuous compliance with registry/reporting rules
Land-Based Gambling
Allowed
- Casino and slot-machine hall operation, restricted to designated gambling zones (e.g. Kapshagay Reservoir shore in Almaty region, Shchuchinsk/Burabay district in Akmola region, and several newly added zones as of 2026)
- Bookmaker and totalizator (betting shop) operation nationwide under license
- State-authorized lottery ticket sales
Prohibited
- Operating a casino, slot hall, bookmaker or totalizator outside a valid license or designated zone
- Admitting Kazakhstani citizens to certain newly designated gambling zones reserved for foreign nationals and stateless persons
- Any gambling format not expressly authorized by the Law on Gambling Business
Taxation
Fixed tax per gaming table / slot machine / betting-shop cash deskSet by the Tax Code, varies by unit type and region
Bookmaker license fee640 times the Monthly Calculation Index (approx. 2,362,880 KZT / ~US$4,900)
Withholding tax on player winningsApplies under the Tax Code
License validity: Issued per establishment/location by the authorized state body; subject to periodic renewal and enhanced reporting requirements introduced in 2026
Regulation data is editorial and for information only — not legal advice.
