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el According to the current legislation in Russia, the tax on casino winnings is considered a mandatory payment from income obtained from participating in gambling activities. Regardless of the source of income — whether it’s slots, sports betting, or card games — a unified approach based on the provisions of the Tax Code of the Russian Federation is applied.
The process is overseen by the Federal Tax Service (FNS) and local tax authorities. The responsibility for accounting, declaring, and payment is placed on the income recipient themselves if the operator is not considered a tax agent. Similar principles apply to both online and offline environments.
Slots as a Taxable Object
Automated mechanisms, such as video slots, are the most common format in the industry. Despite the high degree of automation and the absence of a real dealer, the tax on casino winnings in Russia is applicable in this case as well. Income is recorded at the moment funds are credited to the participant’s balance, regardless of subsequent bets.
It is important to note that the tax base is formed based on the winnings, not the overall session balance. In other words, even if the entire amount is subsequently lost, the tax must still be paid.
Bets: Calculation Specifics
Unlike slots, sports bets involve interaction with odds, real events, and dynamic markets. However, in Russia, the tax on casino winnings in this context is calculated similarly — on the full amount, without the possibility of deducting costs from previous bets.
Taxation rules do not differentiate between types of bets: live, prematch, or accumulator bets. In the event of a win, the responsibility for declaring falls on the user, unless the operator has officially withheld the tax at the time of payout.
Difference Between Slots and Bets in Terms of Casino Winnings Tax in Russia
Formally, there are no differences in taxation between slots and bets. However, practical differences may arise. For example, some bookmaker platforms with Russian licenses act as tax agents themselves, simplifying interactions with the FNS. Online casinos, especially foreign ones, typically do not perform this function, shifting the obligations to the participant.
In Russia, therefore, the tax on casino winnings is formally universal but depends on the platform’s status, its licensing, and the payout mechanism.
Do You Need to Pay Tax on Casino Winnings: Residents and Non-Residents
Residents are individuals residing in Russia for at least 183 days within 12 months. Starting from 2025, a progressive scale applies to them:
- 13% — on income up to 2.4 million rubles;
- 15% — on amounts from 2.4 to 5 million;
- 18% — from 5 to 20 million;
- 20% — from 20 to 50 million;
- 22% — over 50 million rubles.
Non-residents are subject to a fixed rate of 30% regardless of the income amount. Consequently, the tax on casino winnings in Russia is always higher for them. Regardless of the type of entertainment, the declaration must be submitted by April 30, and the payment made by July 15 of the following year.
When is the Casino Winnings Tax Applied in Russia?
The legislation sets a minimum non-taxable limit of 4000 rubles per year. All amounts exceeding this threshold form the tax base. Typical situations requiring payment of the tax include:
- receiving a jackpot from a video slot;
- successful sports or esports bets;
- winning in card tournaments or roulette;
- activating bonus features leading to fund accrual;
- participation in offline events organized in gambling zones.
Thus, the tax on casino winnings in Russia covers most formats, regardless of their visual and technical presentation.
Consequences of Not Paying the Tax
Failure to declare income properly can lead to administrative penalties. The FNS may impose:
- a fine ranging from 5 to 20% of the underpayment amount;
- penalties for each day of delay;
- banking operations blockage for systematic evasion.
Additionally, inspections may require information on fund movements, especially if the amounts exceed 600,000 rubles and fall under Rosfinmonitoring control.
Most Common Mistakes in Tax Calculation
Many participants make the same mistakes, increasing the risk of fines. The main ones include:
- incorrectly identifying a prize as a “gift” or “refund”;
- underestimating the role of non-resident status;
- not accounting for amounts received through cryptocurrency platforms;
- using unofficial fund withdrawal methods.
Even if the platform cannot automatically withhold the tax, the obligation to pay remains with the participant. The tax on casino winnings in Russia must always be monitored by the participant!
What to Consider When Calculating Tax: How to Pay from Casino Winnings?
Before calculating and declaring the tax on gambling winnings, it is important to consider the following:
- slots usually do not automatically withhold tax;
- bets in legal bookmakers often involve withholding at payout;
- bonuses activated during a session may also be considered income;
- participation in offline events requires keeping tickets, receipts, or other documents;
- residency status affects the tax rate and the right to apply the progressive scale.
Thus, the tax on casino winnings in Russia requires a careful approach and knowledge in both legal and practical aspects.
Conclusion: Is the Tax the Same for Different Formats?
Analyzing the provisions of tax legislation in Russia reveals that the tax on winnings in online or offline casinos does not formally distinguish between slots and bets. The main factor is the income amount and the participant’s status. However, the payout mechanism, operator’s licensing base, and technical platform specifics can influence the level of control and reporting complexity.
To minimize risks, timely declaration of income, keeping track of all receipts, and compliance with the regulations outlined in the tax code are crucial!
