Publication date: 22 December 2025
In November and December of 2025, key changes in betting regulations in Russia include a sharp increase in tax burden, prohibition on placing bets with borrowed funds, and the introduction of a self-exclusion mechanism for players. These measures significantly reduce bookmakers’ margins and strengthen control over problem gambling, which may lead to market consolidation and exit of some smaller operators. Find out about new laws, their potential impact on the legal sports betting market in 2026, as well as expert comments on 3S.INFO.
State of the Russian Betting Market in 2025 / Early 2026
The data was announced by experts during a roundtable discussion dedicated to issues of regulating bookmaking activities held in the Federation Council in December 2025.
- According to research, approximately one-fifth of Russian bettors allocate more than one-tenth of their family’s total income to gambling. Additionally, 19% of players lose an amount exceeding 10% of their personal monthly earnings each month.
- The data indicates that between 15–20% of Russian gamblers spend more than 10% of their household budget on betting. Furthermore, nearly every fifth individual (19%) spends more than 10% of their personal monthly income.
- During the first three months of 2025, the total volume of contributions reached 9.5 billion rubles. In this structure, bets on domestic sporting events generated 1.5 billion rubles, while international sporting events accounted for the majority (8 billion rubles).
Statistical data on the state of the Russian betting market provided by the State Duma Committee on Youth Policy:
- The annual turnover of bookmakers in 2024 reached 1.8 trillion rubles, increasing by 40%.
- The total audience of players is about 6 million people.
- The market is noticeably getting younger: within a year, the share of the youngest audience (aged 18-20 years old) doubled and now constitutes 12%. Almost half (43%) of all players are under 29 years old.
- At the same time, the illegal segment is also growing, its volume being estimated by experts at 300-450 billion rubles. As a result, the sport budget loses about 8 billion rubles in contributions.
New Betting Taxes: 60-fold Increase
Starting from January 1, 2026, a new taxation model will be introduced for bookmakers in Russia: 7% of the difference between accepted bets and paid-out winnings (GGR), plus a profit tax of 25%, along with increased targeted contributions to sports and changes in rules for withholding Personal Income Tax (PIT) from winnings. This effectively multiplies the overall tax burden on the industry compared to the previous regional-level special tax.
- The Main Tax for Bookmakers. The new law establishes a tax rate of 7% on the difference between stakes and payouts (GGR) for bookmaker companies and pool betting, instead of the previously discussed 5% on all received bets. Simultaneously, a corporate profit tax at a rate of 25% is introduced for this segment of the gambling business.
- Contributions to Sports. Bookmakers are already required to contribute part of their revenue towards sports development. However, starting from 2026, the target contribution rate increases from 2% to 2.25% of the total amount of accepted bets. A further increase to 2.5% is planned for 2028.
- Personal Income Tax (PIT) on Player Winnings. Starting from 2026, bookmakers are obligated to withhold PIT on player winnings regardless of the win amount. Currently, taxes are only deducted if the taxable base for a single win equals or exceeds 15,000 rubles. The bookmaker acts as a tax agent, remitting PIT to the budget, and the player receives a net winning after tax deduction.
- Retention of Fixed Gambling Tax. Although the focus shifts to the 7% tax on GGR, fixed rates of gambling tax (for gaming tables and machines) remain largely unchanged across the industry. Traditional casinos pay 250,000 rubles per table and 15,000 rubles per machine, but for betting, the primary burden becomes the new scheme of GGR + profit tax. The regional component of the gambling tax for bookmakers has lost much of its significance due to the federal GGR-based tax.
How New Taxes Change the Economics of Bookmakers?
The new construction makes the tax burden substantially more sensitive to the actual margin of bookmakers: the lower the difference between stakes and payouts, the less absolute tax, but the effective rate relative to profits grows. Collectively, 7% on GGR, 25% profit tax, increased contributions to sports, and expanded PIT for players sharply reduce the net profitability of legitimate operators and stimulate market consolidation and cost optimization.
What Other Laws Will Impact Betting in 2026?
In 2026, two major sets of changes will have the greatest impact on betting in Russia: the already adopted self-exclusion mechanism for gambling (effective September 1, 2026) and the anticipated law banning betting using borrowed funds (credit cards, etc.).
Prohibition of Credit-Based Bets
A bill banning betting using borrowed funds (primarily credit cards, but also other credit products) passed its first reading by the end of 2025. Senators expect final adoption in 2026. The idea is to prohibit interactive betting if the source of funds is credit/corporate cards, borrower accounts of individual entrepreneurs, and likely even overdrafts on debit cards. These measures aim to limit the involvement of borrowed money in gambling and reduce the risk of over-indebtedness among players.
For betting, this means:
- Reduction in turnover due to players who actively used credits for betting; regulatorily it is positioned as protection against over-indebtedness.
- Strengthening requirements for payment infrastructure of bookmakers (filtering types of cards and sources of funds, integration with banks).
Self-Exclusion from Games of Chance
The self-exclusion law was adopted in December 2025 and comes into force on September 1, 2026. On December 18, 2025, the State Duma of Russia adopted a law on self-exclusion, allowing citizens to voluntarily submit an application to be included in a unified list of individuals refusing participation in gambling. Citizens can apply through multifunctional centers or Gosuslugi (Portal of public services) to submit an application to the Unified Gambling Regulator and prohibit themselves from participating in betting, casinos, sweepstakes, and slot machines for a minimum period of 12 months. The application cannot be withdrawn before the expiration date. It is prohibited for bookmakers and casinos to accept bets, issue prizes, or display gambling ads to such individuals. The self-exclusion can be canceled no earlier than one year later through multifunctional centers or Gosuslugi.
Under this legislative initiative, a new rule is introduced for bookmakers: winnings from each bet must immediately go directly onto the player’s card. Amendments prohibit crediting winnings back to the game account. All payments will need to be processed via a unified payment system (CUPIS) to the original card, which will increase expenses for bookmakers and the frequency of PIT deductions for players.
Data provided by Dmitry Sergeev, CEO of 9RED
| Article number — paragraph 7, Article 14.2, Federal Law No. 244 | |
| Currently (until August 31, 2026) | Starting from September 1, 2026 |
| Payments of winnings to individuals participating in gambling, whose interactive bets have been accepted, are made by the organizers of games of chance in bookmaker offices or pool betting. These payments come from the bank account of the organizer, which is open in the unified center for accounting transfers of bets in bookmaker offices and pool betting. Payments are executed either by transferring funds to the participants’ bank accounts, which were opened in the aforementioned unified center and used for submitting corresponding interactive bets, or by increasing the balance of electronic monetary funds on electronic payment instruments owned by the participants. These electronic payment instruments were provided by the unified center and utilized for transmitting relevant interactive bets. | Winnings from concluded wagers placed by individuals engaging in gambling activities, where interactive bets have been accepted, shall be paid to those individuals by the organizer of gambling operating in a bookmaker’s office or pool betting upon the occurrence of the outcome for each concluded wager. Such payments will be made from the bank account of the organizer, which is maintained in the unified center for accounting transfer of bets for bookmakers and pool betting. The payment procedure involves transferring funds to the participant’s bank account, which was opened in the aforementioned unified center and used for submitting corresponding interactive bets, or increasing the balance of electronic monetary funds on electronic payment instruments belonging to the participants, which were provided by the unified center and utilized for transmitting relevant interactive bets. |
Consequences for the Industry:
- Mandatory verification of clients against the registry of “refusers”. It is forbidden to accept bets, conclude risky agreements regarding winnings, transfer gaming funds, or direct advertising of gambling games to such individuals.
- Enhancements will be needed for KYC/AML systems and integrations with the Unified Regulator. Some players with gambling addiction might drop out of active customer bases.
- Increase in operational requirements: integration with the Unified Regulator and mandatory client checks against the “refusers” registry prior to accepting any bets.
- Partial reduction in the number of active players among groups with higher risks of gambling addiction, but decreased reputational and regulatory risks for licensed operators.
Advertising Ban
In December 2024, the profile committee of the State Duma approved a draft law establishing liability for covert advertising of gambling and promotion of banned betting companies. According to the document, maximum penalties for individuals could reach up to 500 thousand rubles, and for organizations — up to 7 million rubles. The authors emphasize that the project aims to combat aggressive marketing by unauthorized operators in digital spaces and advertising by media personalities, which currently remains unpunished.
New Laws for Bookmakers: Implications for the Market in 2026
Taxes, bans on credit-based betting, and self-exclusion fit into a broader trend: the government seeks to enhance fiscal returns from the sector while simultaneously tightening social and behavioral controls over gambling. In the medium term, we can anticipate market consolidation around large network bookmakers, further strengthening of compliance procedures, and a possible growth in the illegal segment if the burden on legal businesses continues to rise.
The betting tax will be fully redistributed from regional budgets to the federal level, significantly reducing the budgets of Russian regions. According to the new bill, the gambling tax, which was previously entirely credited to the regional treasury, will now be directed to the federal center. For the regions, this means losing one of the most stable sources of income, already factored into the budgetary structure of previous years.
The new tax calculation system will significantly affect targeted contributions to sports and funding of sports projects:
- Nikolay Osipov, President of Winline Media League: “Partners’ problems affect the entire sports industry in the country. If you gather representatives of the Russian Premier League, they would say that they too face very serious challenges due to reduced funding. People who recently entered the industry are trying to find solutions. We have all become dependent on partners because we’ve experienced great times in the industry. The main slogan for next year is ‘preserve what we have.'”
- Financial difficulties caused by the upcoming tax hike for bookmakers threaten the existence of the media football club “Amkal.” According to Sport Baza, the team’s budget is secured only until mid-2026, players have been warned to seek new teams, and their salaries may decrease by a third. There is a possibility of withdrawing from the Russian Cup or even complete disbandment. Experts note that the tax reform puts at risk the financing of all media-related football projects.
Alexei Grachev, Head of ERAI: “The new bills will result in a 30% contraction of the legal market, leading to reductions in targeted contributions, taxes, and so forth.”
Dmitry Sergeev, CEO of 9RED: “The entire CUIPS model as a unified hub for tracking bets collapses. The whole deposit-withdrawal model for bookmakers breaks down. Everything just falls apart. Payment commissions for bookmakers will become unbearable. The logic of betting/interactive betting goes straight to waste. The tax logic is broken. In short, a small amendment in one paragraph destroys the entire legal market, which took years to build.” Find the most honest prediction from Dmitry Sergeev in iGaming Heroes: “Any Work is a Chess Game Lasting for Years.”
The regulatory trend of 2026 is the enhancement of social control: protecting dependent players (self-exclusion), limiting credit-based bets, and improving payment transparency. Experts and lawmakers are already discussing additional restrictions on gambling advertisement and stricter identification requirements, which could also be implemented through new amendments in 2026–2027.
Russian Bookmakers: Situation and Comments
Nina Podgornova, Director of PR BC LEON: Certainly, the new tax conditions will bring changes to the operations of legal bookmakers. So, the task for each market participant is to make the transition to the new system as painless as possible. We can say that this is a new challenge for the industry. There’s a chance that someone will handle it more successfully, while others may struggle. Read more about the situation with taxes in the comment from BC Leon: “There is No Panic Mood!”
Ruslan Medved, CEO BC PARI: However, it’s important to stress that we’re talking about a scenario where nothing changes. Companies capable of quickly restructuring their marketing strategies, optimizing traffic acquisition, reviewing bonus structures, and abandoning ineffective sponsorship activities can significantly reduce pressure on their business. In some cases, the reduction can be minimized by several times. To find out how to achieve this, read the full guide.
If you’re ready to share your opinion, we’re waiting for you!
In 2026, legal betting in Russia will enter a phase of severe margin compression and enhanced control over players. The market will survive, but growth will slow down, and conditions for both operators and customers will become noticeably tougher. Expect stagnation or low growth, consolidation around major brands, reduction of “playing on credit,” and continued pressure on bonuses and marketing. We’ll keep track of developments. Subscribe to our 3SNET Telegram channel!
FAQ
How will the taxation of bookmakers change from 2026 onwards?
From January 1, 2026, a tax of 7% on GGR (the difference between accepted bets and paid-out winnings) and a 25% profit tax will be introduced. The rate of targeted contributions to sports will increase from 2% to 2.25% of turnover, rising again to 2.5% by 2028. The gambling tax will essentially be redistributed from regional budgets to the federal budget, resulting in an approximate 60-fold increase in the total tax burden on the industry, making the business model of bookmakers considerably less profitable.
What awaits players: Personal income tax (PIT) and withdrawal of winnings?
From 2026, personal income tax (PIT) will be withheld from any winnings, not only when exceeding a tax base of 15,000 rubles per single bet. The bookmaker will act as a tax agent and transfer the tax to the budget. Amendments to paragraph 7 of Article 14.2 of Federal Law No. 244 establish the rule”winnings from each bet must immediately go directly onto the player’s card”. Funds cannot be left in the gaming account. Payouts must be processed through the payment center to the original payment instrument, increasing the frequency of PIT withholding and operators’ transaction costs.
How do self-exclusion and the ban on credit betting change the market?
From September 1, 2026, the self-exclusion mechanism will come into force. Players will be able to add themselves to the registry of persons banned from betting, casinos, and pool betting for at least one year via multifunctional centers or the Gosuslugi portal. Bookmakers will be required to check clients against this list and will not be allowed to accept bets from them or pay out winnings. At the same time, a law is expected to completely ban betting using borrowed funds (credit and corporate cards, loan accounts of individual entrepreneurs, and likely overdrafts). This will reduce the volume of “betting on credit” and require operators to implement complex filtering of payment sources.
How will the new rules affect the legal and illegal segments?
Stricter taxation, self-exclusion mechanisms, bans on credit-based betting, and efforts to eliminate hidden advertising formalize and clarify certain financial flows. However, these measures simultaneously reduce profit margins and the number of active players, potentially shrinking the legal market by 30% according to expert assessments, while stimulating the growth of the illegal segment. Already today, the size of the grey market is estimated at 300-450 billion rubles annually, compared to the legal bookmakers’ turnover of around 1.8 trillion rubles. Some regions are facing the loss of stable revenues due to the transfer of gambling taxes to the federal level.
What strategic steps are important for bookmakers in 2026?
Operators will need to strengthen compliance and IT infrastructure (KYC/AML, integration with the self-exclusion registry, payment system reconfiguration) and revise their marketing strategies: cutting expensive sponsorships, optimizing traffic acquisition, and adjusting bonus programs to partially offset the rise in taxes and fees. According to market participants (ERAI, heads of media leagues and bookmakers), major brands are likely to adapt and retain their positions, while smaller operators risk exiting the market. This could lead to consolidation and stagnation or minimal growth in the legal betting sector in 2026.
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