The Belarusian Ministry of Taxes and Duties has increased the personal income tax on gambling winnings. It marks the first change to the rate in 10 years. Reform News reported that lawmakers approved the amendment under Law No. 127-Z on December 30 of the previous year. The new rules took effect on January 1 this year.
The tax rate for individuals rises from 4% to 5%. It applies to gambling winnings and returned unused bets paid by Belarusian operators. Authorities estimate the change could generate an additional 35.7 million rubles yearly. The new rules cover all gambling taxable objects. This includes gaming tables and slot machines. For machines that remain in use more than 10 years after being added to the state register, authorities will keep the tax rate doubled.
Belarus previously applied a reduced tax rate on gambling winnings. This was because tax was levied on the full payout to the player, minus the original stake. For comparison, Kazakhstan taxes gambling winnings at 10%.
Belarus has introduced updated operating regulations for the gambling sector in addition to tax changes, effective March 11, 2026. The Council of Ministers approved a resolution establishing procedures for casinos, slot machine halls, totalizators, bookmaker offices, as well as virtual gambling establishments. It also sets requirements for technical inspections, as well as the operation of a computerized cash register system to monitor sector turnover, supported by a dedicated monitoring center.
The resolution establishes a State Register of approved slot machine models. It also defines the funds operators must hold in a special account to ensure timely payment of winnings, taxes, fees, penalties, and other mandatory payments.
Operators offering only online bookmaker or totalizator games must hold 20,000 base units. Legal entities operating virtual gambling establishments must maintain 90,000 base units, or 4.05 million rubles.
Alongside adjustments to better align with current legislation, the resolution also clarifies procedures for cryptocurrency settlements and visitor identity verification.
The combined measures aim to modernize the sector, boost state revenue, and tighten control over gambling operators.
