Uzbekistan legalizes online betting and lotteries

The president's decree “On measures to improve the regulation of the organization and conduct of lotteries and risk-based games” has been adopted.

According to the decree, from January 1, 2025:

— the organization of risk-based games on the internet and bookmaking activities will be permitted;
— the activities of organizing lotteries, internet games, and bookmaking will be conducted based on licenses granted in accordance with the legislation by the Prospective Projects National Agency.

Residents and non-residents of Uzbekistan who have reached the age of 18 can participate in a lottery, internet games, and bookmaking bets organized based on licenses.

From January 1, 2025, for a period of 5 years, the following order will be set for taxing the activities of organizing lotteries as well as games on the internet and bookmaking activities:

— legal entities organizing lotteries, risk-based games on the internet, or bookmaking will be taxed at a rate of 4 percent after deducting the winnings paid out and the stakes refunded from their total revenue obtained from these activities;
— incomes of individuals in the form of winnings obtained from lotteries and internet games conducted based on licenses granted by the Agency and from bookmaking bets are exempt from income tax.

The monitoring and control functions of compliance with the legislation on combating the legalization of proceeds from criminal activities, financing terrorism, and the financing of the proliferation of weapons of mass destruction by the organizers of lotteries, internet games, and bookmaking activities will be carried out by the Agency and the Department for Combating Economic Crimes under the Prosecutor General's Office.