Decree of the Government of the Republic of Kazakhstan No. 167 dated 12 March 2026 introduces mandatory target contributions for betting companies and totalizators. The document comes into force 27 March 2026 year.
The essence of the mechanism
🔵 3,3% deducted from each accepted bet, regardless of the result - the calculation base is not profit, and turnover
🔵 Funds are sent to a single operator with subsequent distribution in approved areas
🔵 The mechanism applies to all bets, regardless of the method of their acceptance
Distribution of funds
🔴 45% — a single operator for the development of physical culture and sports
🔴 21% — to the National Olympic Committee fund for the development of Olympic disciplines
🔴 21% — to the public fund "To the People of Kazakhstan"
🔴 13% — for the maintenance and development of a unified rate accounting system
Impact on operators
🔵 The model of deductions from turnover is fundamentally different from income taxes: obligations arise with every bet, regardless of financial result
🔵 With a high share of winning bets, the load on business margins increases significantly
🔵 Financing the rate accounting system through these deductions strengthens centralized control over market turnover
Kazakhstan consolidates the model of mandatory deductions from turnover, forming a stable source of financing for sports and social infrastructure. For operators this means a fixed load on each rate, which persists regardless of business profitability.
Gambling and iGaming (after legalization)
Market in Ukraine regulated separately (after legalization 2020 year), and the load is formed from several elements:
🔴 Tax on GGR (gross gaming revenue) — applies to the operator’s income
🔴Additional taxation of player winnings (in some cases through personal income tax)
🔴 License payments - fixed annual amounts for the right to work
🔴 Regulatory requirements (compliance, reporting, financial monitoring)
In fact, the model is closer to the “European licensed system”, where state income is generated through:
- gross gaming income tax
- licenses
- taxation of winnings
Key feature of Ukraine
🔵 Focus is not on “percentage of each bet”, like in Kazakhstan
🔵 And not on hard turnover deductions
🔵 And on the combination: profit + GGR + licenses + control of financial flows
Conclusion
Ukraine uses a mixed iGaming regulatory model: basic corporate taxes are supplemented by industry payments (GGR and licenses). Unlike reverse models (For example, Kazakhstan), the load is tied more to the operator’s income and formal licenses, and not to each bet directly.
