Insight UKRAINE Licencing and taxation


reduced the day of the new Gambling Law entering into force. However, it appeared too difficult politically to deliver unpopular reduction.


On 25 February 2021, the profile Parliamentary committee on finances, taxation and customs policy recommended Parliament to adopt the Bill No. 2713-d, and now the bill is waiting for plenary vote in first reading. Te bill, in its updated version of 25 February 2021, provides the following taxation regime:


(1) Taxation of gambling and lottery operators:


- 10 per cent GGR tax, paid quarterly, is established for all operators.


- GGR is understood as the amount received from players in cash and/or non-cash form, reduced by the amount of winnings and refunds paid to players during this reporting period, and increased by the uncollectable amounts.


- GGR tax will reduce a tax base of the corporate income tax.


- 18 per cent corporate income tax on the profits of operators received from the activities of organising gambling and lotteries.


VAT is not applicable to transactions between a player and an operator.


(2) Licence fees:


- the bill will abolish the triple multiplier currently applied under the Gambling Law (until launch of the State system of online monitoring) to the annual part of the licence fee, paid by betting operators and online casino operators, as well as to the annual fee for each slot machine used in land-based casinos and slot machine halls.


(3) Taxation of winnings:


- winnings exceeding eight minimum wages (US$1,700) are subject to 18 per cent personal income tax and 1.5 per cent military tax.


- in case an individual winning exceeds the amount of eight minimum salaries (US$1,700), only the amount of such exceeding is subject to taxation (which will not be reduced by player's expenses on making a stake/buying a lottery ticket).


- an operator will act as a taxation agent when accruing/paying winnings to players.


- only winnings exceeding eight minimum salaries (US$1,700), shall be included in the annual tax declaration of such a player.


WIRE / PULSE / INSIGHT / REPORTS P61


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