Europe
Russia
Federal Tax Service (Federalnaya Nalogovaya Sluzhba, FNS), together with regional gambling-zone authorities and the Central Bank of Russia (payment oversight via TSUPIS)
Regulations & Licensing
Casino
RegulatedOnline Casino
ProhibitedBetting
RegulatedOnline Betting
RegulatedLottery
RegulatedBingo
UnregulatedKey Legislation
- Federal Law No. 244-FZ "On State Regulation of the Organisation and Conduct of Gambling" (2006, in force since 2009)
- Federal Law No. 127-FZ amending 244-FZ (bookmakers' and totalisators' unified interactive stakes system, TSUPIS)
- Federal Law No. 353-FZ on the Unified Regulator of Bookmakers and Totalisators (EROI)
- Tax Code of the Russian Federation, Chapter 29 (gambling business tax) as amended for 2026 (uniform stakes levy and revised bookmaker duties)
Online Gambling
Allowed
- Online sports betting and totalisator wagering via FNS-licensed bookmakers connected to TSUPIS
- State-run online lottery ticket sales
Prohibited
- Online casino games (slots, table games, live casino, poker)
- Unlicensed offshore betting and casino platforms (blocked by Roskomnadzor)
- Peer-to-peer or informal online gambling
Taxation
Gambling business tax on each bookmaker cash desk/processing centreset within a statutory range by regional/federal rules
Additional levy on total accepted bets (from 2026)5%
Corporate income tax on bookmaker operators (from 2026)25%
License validity: Bookmaker/totalisator licence is indefinite while SRO membership and TSUPIS connection are maintained; subject to periodic compliance review
Land-Based Gambling
Allowed
- Casino and slot-hall gaming, restricted to designated gambling zones (Krasnaya Polyana/Sochi, Primorye, Altai, Yantarnaya/Kaliningrad, Crimea)
- Land-based bookmaker and totalisator betting shops nationwide
- State-run land-based lottery sales
Prohibited
- Casinos and slot machines outside the designated gambling zones
- Unlicensed gaming halls and underground casinos
Taxation
Gambling business tax per gaming tableset within a statutory range by regional rules
Gambling business tax per slot machineset within a statutory range by regional rules
Uniform tax on gambling stakes (casinos, lotteries, betting, proposed for 2026)5%
License validity: Casino licences within gambling zones require minimum free assets (around RUB 600 million) and are subject to regional zone-operator approval
Regulation data is editorial and for information only — not legal advice.
