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Operating in Uzbekistan: 4% tax, ad Ban

RegulatedLicensed: online casino, sports betting, lottery.Updated Research revised 19 Oct 2026 (Deep AI Scan of 50 official documents, first researched 9 Oct 2026).Framework 2025The year Uzbekistan's current gambling law took effect; the rules on this page come from it and the changes made since.TransitioningThe rules are changing: a new law or licensing regime is being introduced or phased in.
Checked by our research teamChecked

How this page was researched

  1. Quick AI overview

    A first AI summary of the rules.

  2. Deep AI Scan

    Every question of our regulatory checklist, answered from 50 official documents: the law, the regulator's own pages and its register.

  3. Checked by our research team

    Every figure traced to the document and sentence that states it. Revised 19 Oct 2026.

  4. Compliance reviewNext

    The full research report goes to our compliance team next.

  5. Expert review

    Dated here when a named expert has reviewed it.

Across every Uzbekistan page: 8 official websites, 77 pages cited, 214 sourced data points. See the sources

Legal online under NAPP licences since 2025; the first four licences went to two companies on 31 July 2026. Land-based gambling is banned and gambling advertising is barred.

Product by product

Every licence goes to an Uzbek-resident legal entity that runs one domain on servers in Uzbekistan and takes every deposit, bet and payout through the Unified State Register of Bets and Players.
Online gambling products in Uzbekistan: status, licence, tax and rules
ProductStatusLicensed byTaxKey restrictionAdvertising
Sports bettingLicensableNAPP (bookmaking licence, BF)4% turnover taxNo bets on events held in Uzbekistan with Uzbek citizens taking part, except spectator games under federation rules and international-level eventsBanned (Law on Advertising art. 46)
Online casino and slotsLicensableNAPP (online risk-based games licence, ITO)4% turnover taxGame software certified by one of 20 listed laboratories; platform on servers in UzbekistanBanned (Law on Advertising art. 46)
Live casinoLicensableNAPP (online risk-based games licence, ITO)4% turnover taxThe platform must publish the date, time and language of live-model gamesBanned (Law on Advertising art. 46)
LotteryLicensableNAPP (lottery organiser licence)4% turnover taxAt least 50% (paper) or 75% (electronic) of the money collected paid out as prizes; NAPP approves each lottery's termsAllowed with a warning that minors may not take part
Land-based casino and slot hallsBannedNo licence existsNot applicableProhibited except lottery-ticket points; illegal organisation carries up to seven years' imprisonment. How it is sold anyway: none found in primary sourcesBanned
Coming up1 Jan 2027By 1 January 2027

How will the 4% turnover tax actually work?

Decree UP-95 of 19 May 2026 made the 4% turnover tax an experiment from 1 July 2026 for three years. The detailed mechanism, the filing frequency and whether corporate income tax and VAT also apply are not in the decrees. NAPP, the Ministry of Economy and Finance and the Tax Committee must put a draft law amending the Tax Code before the Cabinet by 1 January 2027.

Regulator and player protection in Uzbekistan

Regulator
Application authority and enforcement body
Self-exclusion scheme
National
How players exclude themselves; what it covers is in the player guide
Mandatory RG controls
No limit imposed on players
Deposit limits or reality checks the law requires operators to offer

Which casinos & betting sites are licensed in Uzbekistan?

See the full official list of licensed operators and their authorised domains.

Heads-up for operators

2 items · last change 12 Oct 2026

  1. Note

    Decree UP-68, as restated by Decree UP-95 of 19 May 2026, makes the 4% turnover tax an experiment from 1 July 2026 for three years and requires a draft law amending the Tax Code, to set the tax mechanism, by 1 January 2027. The decree also called for a bill amending the Law on Advertising, but art. 46, which bars gambling advertising, has not been changed (latest edition 12 March 2025).

  2. Proposed

    Draft Tax Code law due

    NAPP, the Ministry of Economy and Finance and the Tax Committee must put a draft law amending the Tax Code, setting the turnover-tax mechanism, before the Cabinet by 1 January 2027.

    Source: 1

Not yet in force: drafts, laws adopted without a start date, and sections of the law still to be commenced. An item moves to the timeline below on the day it takes effect.

Getting licensed: apply to the NAPP

The licence, its cost and the steps are in the licence guide
3 licence types: Licence to organise Internet risk-based games (ITO); Bookmaking licence (BF); Lottery organiser licence. Year-1 budget From 262k BCU. Fees, requirements, documents, certification and the step-by-step route are set out there.Read the licence guide

Gambling tax: 4% of GGR

Detail

Organisers of lotteries, online risk-based games and bookmaking are payers of a 4% turnover tax on their aggregate income from the activity less all winnings paid and stakes returned (Decree UP-68 para 3). Decree UP-95 (in force 20 May 2026) made the regime an experiment from 1 July 2026 for three years, replacing the earlier 'from 1 January 2025 for 5 years'.

The detailed mechanism, the filing frequency and whether corporate income tax and VAT also apply are not set in the decrees: a draft law amending the Tax Code is due by 1 January 2027. Separately, 1% of what players put into bets and online games, and of each lottery ticket's price, goes to NAPP (Cabinet resolution 814, Annex 4).

Uzbekistan's gambling tax next to neighbours and nearby markets

Each bar is the headline operator tax as that country's own page states it, for Uzbekistan, the nearest other markets (marked “nearby”) that tax gross gaming revenue or sports-betting stakes. Hover or tap a bar to see what it is made of; a tax on stakes is drawn at its weight against revenue.

Operator tax, headline rate
  1. AzerbaijanTax on stakes · nearby6% of stakes
  2. UzbekistanTax on stakes4% of stakes
  3. Russianearby7%
  4. Belarusnearby4%

Outlined bars: a tax on stakes, drawn at its weight against revenue (official payout where published); the figure shown is the official rate.

Compare every country across tax bases

Which foreign licences Uzbekistan accepts

Uzbekistan recognises none of these 8 foreign licences.

BannedMalta (MGA) · United Kingdom (UKGC) · Gibraltar (GRA) · Isle of Man (GSC) · Curaçao · Kahnawake (KGC) · Anjouan (AGB) · Alderney (AGCC)

Not recognised: only a NAPP licence held by an Uzbek-resident legal entity permits the activity. NAPP may fine a foreign legal entity serving Uzbek residents 25,000 BCU for operating without a licence and 10,000 BCU for taking deposits, and gambling sites are put on the register of banned Internet resources on NAPP's request.

Bonus rules: welcome bonuses allowed

Inducement ads: Banned

No instrument bans or caps bonuses. NAPP's online-games Regulation defines a bonus (an offer in any form to attract, retain or encourage a player) and requires the bonus terms in the game catalogue. Advertising a bonus is caught by the general advertising ban in art. 46 of the Law on Advertising.

What the player can claim
Welcome bonus
Allowed

No wagering cap and no rule on VIP, loyalty or cashback schemes was found; an operator may not give players credit.

What the operator can advertise
Channels off-limits
  • television
  • radio
  • print
  • public OOH
  • online advertising
  • social media
  • Telegram
Messages ads may not give
  • Event forecasts that urge players to bet with promises or guarantees of profit (bookmaking Regulation para 16)
Penalties

NAPP fines a licensee 0.8% of the minimum charter capital for breaching advertising requirements (1% on repetition within a year) and a foreign legal entity 10,000 BCU. Advertising a product whose advertising is prohibited is fined 100 BCU under the Law on Advertising (art. 47), and a citizen 5-7 BCU under the Administrative Code (art. 178-1).

A breach of the licence conditions, advertising requirements included, can lead to suspension; two or more breaches in a year let a court revoke the licence.

The visible enforcement is the Competition Committee's, against sites and bloggers promoting bookmakers; no action against a licensee's own-site bonus banners was found.

Recent advertising-violation cases
DateOperatorViolationPenaltySource
August 2026N/AThe Competition Committee's first-half 2026 report counts 82 cases of totaliser and bookmaker advertising in 165 monitoring checks.76 blocking requests, more than 50 sites blockedCompetition Committee, 25 August 2026: advertising-market work in the first half of 2026
May 2026N/AA banner for a mixed-martial-arts event in Bukhara carried a bookmaker logo.Banner removed; customer, producer, distributor and organisers examinedCompetition Committee, 1 May 2026: bookmaker-logo advertisement in Bukhara removed
February 2026N/ABloggers promoted bookmaker services.Administrative record; file sent to courtCompetition Committee, 19 February 2026: measures against bloggers advertising bookmaker services
August 2025MelbetBloggers promoted bookmaker services using the Melbet trademark.Administrative liability; file sent to courtCompetition Committee, 12 August 2025: measures against bloggers advertising bookmaker services
November 2024N/AWebsites promoted bookmaker services.About 30 of 42 proposed sites blockedCompetition Committee, 27 November 2024: about 30 websites promoting bookmakers blocked

Sources2345

Advertising: banned or near-banned

Gambling advertising is barred in Uzbekistan. Art. 46 of the Law on Advertising says advertising of gambling and other risk-based games, including games over the Internet, is not permitted, with no exception for operators licensed by NAPP; lottery advertising is allowed if it warns that minors may not take part. The ban applies to sportsbook and casino alike. The Competition Committee enforces it, and NAPP fines licensees for breaching advertising requirements.

ChannelStatusVertical & Platform Split (2026)
Google Search AdsBanned

Art. 46 names the Internet and has no exception for licensees, so search ads for betting or casino are caught. The Competition Committee has sites promoting bookmakers blocked: more than 50 of 76 requested in the first half of 2026.25

App Store PublishingRestricted

No instrument addresses apps. A licensee may offer its games only through the one domain printed in its licence (Licensing Regulation art. 9), and advertising an app is caught by art. 46.26

Google/Apple App Store AdsBanned

A promoted listing for a betting or casino app is advertising, which art. 46 bars online with no exception for licensees.2

Meta (FB/IG)Banned

Art. 46 covers social media. The Competition Committee monitors social networks and Telegram channels and has had bloggers who promoted bookmakers held administratively liable (cases published 12 August 2025 and 19 February 2026).2789

TV & RadioBanned

Art. 46 names no channel exception, so it covers television and radio; there is no watershed because the advertising itself is not allowed.2

SponsorshipsBanned

No rule on sponsorship exists, but the Competition Committee treats a bookmaker logo on event material as advertising barred by art. 46 (Bukhara, 1 May 2026), so a logo on a kit or in a stadium is caught too.210

Digital OOHBanned

Outdoor gambling advertising is barred by art. 46; on 1 May 2026 the Competition Committee had a banner with a bookmaker logo removed in Bukhara.210

Channel rules for Uzbekistan reflect each platform's published policy and the sources numbered in each row (listed under Methodology & sources). Verify with the local regulator and your ad-platform account manager before launching.

How Uzbekistan enforces against unlicensed operators

Blocking and fines both exist, but no NAPP fine decision or blocking order is published. On NAPP's request the Agency for Information and Mass Communications puts gambling sites on the register of banned Internet resources, and banks may not make cross-border card transfers to gambling recipients (PP-381 para 5). NAPP may fine a foreign legal entity serving Uzbek residents 25,000 BCU for operating without a licence (Fines Regulation, Annex 2, in force 9 October 2025). Most of the visible enforcement is the Competition Committee's, against sites and bloggers promoting bookmakers.

  • First half of 2026: the Competition Committee sent 76 blocking requests for sites promoting bookmakers, and more than 50 were blocked.
  • 9 December 2025: about 70 of 86 sites promoting bookmaker services were blocked.
  • Unlawful organisation of gambling carries up to seven years' imprisonment (Penal Code art. 278, not amended since 2019).

Sources11451213

Enforcement cases in Uzbekistan: 5 recent

Material regulator actions, court rulings, and high-profile fines from 2016–2026 against operators serving Uzbekistan. Each entry includes the technical failure and a one-line read-across for other operators in the market.

  • August 2026

    Unlicensed bookmakers and their promoters

    Advertising82 cases of totaliser and bookmaker advertising found in 165 monitoring checks; 76 blocking requests, more than 50 sites blocked

    The Competition Committee's report on the first half of 2026 counts the bookmaker and totaliser advertising it found and the blocking requests it sent for sites promoting bookmakers.

    Read-across: The ban outlasts the first licences of 31 July 2026: art. 46 of the Law on Advertising has no exception for NAPP licensees.

  • May 2026

    Bookmaker logo on an event banner, Bukhara

    AdvertisingBanner removed; customer, producer, distributor and event organisers examined

    A banner for a mixed-martial-arts event carried a bookmaker logo; the Competition Committee restated that gambling advertising cannot be allowed.

    Read-across: A logo on event material is treated as advertising barred by art. 46.

  • December 2025

    Websites promoting bookmaker services

    Grey-Market86 sites entered for blocking, about 70 blocked

    The Competition Committee sends sites promoting bookmakers to the Agency for Information and Mass Communications for blocking.

    Read-across: Sites that promote unlicensed betting to Uzbek players are blocked.

  • August 2025

    Bloggers promoting Melbet

    AdvertisingAdministrative liability; the file sent to court

    The Competition Committee found bloggers promoting bookmaker services with the Melbet trademark.

    Read-across: Influencer promotion of a bookmaker is pursued against the individuals who post it.

  • November 2024

    Websites promoting bookmaker services

    Grey-Market42 blocking proposals, about 30 sites blocked

    The Competition Committee proposed blocking sites that promote bookmaker services.

    Read-across: Blocking of promotional sites predates the licensed market.

Licensed operators: 2

As of 12 Oct 2026, approximately 2 operators hold an active licence in Uzbekistan. Size your entry against this base before committing capital. Check them yourself on the official NAPP register, which lists each licensee and its authorised domains.

Traps operators hit in Uzbekistan

Specific operational risks that have caught new entrants in this market. Each item is country-specific. Generic gambling-ops issues (KYC, RG tools) are not included unless they have a local twist.

  • Serving Uzbek players without a NAPP licence

    Uzbekistan is the place of play when two of six criteria are met, among them an Uzbek player, an Uzbek IP address or phone code, an Uzbek bank card, or a game aimed at residents, including in the state language. NAPP may then fine a foreign legal entity 25,000 BCU for operating without a licence, 10,000 BCU for taking deposits and 15,000 BCU each for personal-data and AML breaches.

    Sources144

  • Hosting or a domain outside the licence

    The platform must sit on servers in Uzbekistan and serve players only through the one domain printed in the licence. Hosting outside Uzbekistan is a gross breach, fined 1% of the minimum charter capital and a ground for revocation by a court; a domain change needs a licence amendment within three working days.

    Sources64

  • Taking money outside the betting register

    Every registration, deposit, bet and payout must pass through the Unified State Register of Bets and Players, players are identified digitally before they play, and the organiser may not give players credit. Failing to pass bet data to the Register is a fined breach.

    Sources15314

Timeline: rules in force

  1. July 2026

    First four licences issued

    On 31 July 2026 NAPP issued online-games and bookmaking licences to Olimpbet LLC and to Aurum Vale LLC, valid to 30 July 2031.

    Source: 16

  2. May 2026

    Turnover tax made a three-year experiment

    Decree UP-95 of 19 May 2026 restated UP-68: the 4% turnover tax applies as an experiment from 1 July 2026 for three years.

    Source: 17

  3. July 2025

    NAPP's six orders in force

    The licensing, betting-register, bookmaking, online-games and barred-categories Regulations took effect on 8 July 2025, and the fines Regulation on 9 October 2025.

    Source: 6

  4. April 2025

    Law ZRU-1057

    Law ZRU-1057 of 17 April 2025 sets the State Duty for the three licences, adds them to the Licensing Law and rewrites the Civil Code chapter on gambling.

    Source: 18

  5. January 2025

    New Legal Framework Becomes Effective

    The new regulatory regime officially commenced, moving Uzbekistan from a prohibited market to a licensed online-only model under the NAPP.

    Source: 19

  6. December 2024

    Cabinet resolution 814

    Resolution 814 of 6 December 2024 sets the licence conditions, the prohibitions, digital identification of players and the levies.

    Source: 14

  7. April 2024

    Decree UP-68 signed

    Decree UP-68 of 19 April 2024, in force 26 April 2024, permits online risk-based games and bookmaking from 1 January 2025, and lotteries, all on NAPP licences.

    Source: 1

  8. in force

    Penal Code art. 278 penalises organising unlicensed gambling

    Penal Code art. 278 (Organisation and conduct of gambling and other risk-based games) makes organising such games outside the licensed regime a criminal offence.

    Source: 20

Operator myths vs reality in Uzbekistan

Common assumptions about gambling licensing that turn out to be wrong in practice.

  • Myth
    Our MGA or Curaçao licence lets us take Uzbek players.
    Reality

    No instrument recognises a foreign licence. Only an Uzbek-resident legal entity can hold a NAPP licence, and NAPP may fine a foreign legal entity serving Uzbek residents 25,000 BCU for operating without one.

    Sources64

  • Myth
    We can serve Uzbekistan from our existing servers.
    Reality

    No. The licensed platform must sit on servers in Uzbekistan; hosting abroad is a gross breach and a ground for revocation by a court.

    Sources6

  • Myth
    No licences have been issued yet.
    Reality

    Out of date. NAPP issued four licences on 31 July 2026: online games and bookmaking to Olimpbet LLC and to Aurum Vale LLC, valid to 30 July 2031.

    Sources16

  • Myth
    Once licensed, we can advertise.
    Reality

    Not on the current law: art. 46 of the Law on Advertising bars gambling advertising with no exception for licensees, and NAPP fines licensees for breaching advertising requirements.

    Sources24

Markets that work like Uzbekistan

Compared on what our records hold for each country: whether online casino, betting, poker and lottery are licensed, state-run or banned, the licensing model, what the operator tax is levied on and its band, how most advertising channels are treated, and how foreign licences are treated. A point we hold for only one of the two countries counts for nothing.

  1. Sri LankaAI overview
    GreenlandAI overview

    Online casino, betting and lottery licensed; licensed market; tax on GGR; most ad channels banned; foreign licences mostly banned.

  2. EstoniaChecked

    Online casino, betting and lottery licensed; licensed market; GGR tax 0–10%.

  3. ItalyReviewed

    Online casino, betting and lottery licensed; licensed market; tax on GGR; most ad channels banned.

Methodology & sources

The research behind our Uzbekistan coverage

Counted across every Uzbekistan page, not this page alone.

compiled 19 Oct 2026

8
official websites
regulators, legislatures, courts
77
pages cited
specific documents, not homepages
214
sourced data points
each traced to the instrument

Across every Uzbekistan page on this site: players, operators and the licence guide. The research report behind them cites official sources: the law, the regulator, the gazette, the courts and each platform’s own published advertising policy. Page sections not yet rewritten from the report may cite other sources.

The same research as a 50-page Uzbekistan report: every one of the 201 checklist questions, each answer cited to the instrument behind it.

Request the Uzbekistan report

Our Deep AI Scan took Uzbekistan through all 201 questions of our regulatory checklist, from 50 official documents, read on 19 Oct 2026. Our research team then traced every figure on this page to the document and sentence that states it. The full research report is due to go to our compliance team. Where a fact rests on a press report or a law-firm summary rather than an official document, the page says so.

The 10 documents this page relies on most

  1. NAPP Director order No. 11 of 25.06.2025 approving the Regulation on licensing the organisation of Internet risk-based games, lotteries and bookmaking (Ministry of Justice reg. No. 3638 of 07.07.2025) (Uzbek, Cyrillic)Law
  2. NAPP Order No. 15 of 25.06.2025 (reg. No. 3641 of 07.07.2025): Regulation on organising and conducting risk-based games on the Internet (Uzbek, Latin script)Law
  3. NAPP Order No. 11 of 25.06.2025 (Ministry of Justice reg. No. 3638 of 07.07.2025): Regulation on licensing (Uzbek, Latin script)Law
  4. Decree of the President of Uzbekistan No. UP-68 of 19 April 2024 "On measures to improve the regulation of the organisation and conduct of lotteries and risk-based games" (Russian), edition of 20.05.2026Law
  5. NAPP Order No. 12 of 25.06.2025 (reg. No. 3639 of 07.07.2025): Regulation on the Unified State Register of Bets and Players (Uzbek, Latin script)Law
  6. Law of Uzbekistan No. ZRU-1057 of 17 April 2025 "On amendments to certain legislative acts" (Russian)Regulator
  7. Resolution of the Cabinet of Ministers No. 814 of 6 December 2024 on measures to ensure implementation of the Decree UP-68 (Uzbek, Cyrillic), edition of 16.12.2025Law
  8. Law of Uzbekistan No. ZRU-776 of 7 June 2022 "On advertising" (Russian), edition of 12.03.2025Regulator
  9. NAPP Order No. 14 of 25.06.2025 (reg. No. 3643 of 07.07.2025): Regulation on imposing fines on organisers and on foreign legal entities giving illegal services (Uzbek, Latin script)Law
  10. NAPP, "Risk-based games: License Registry", English pageRegulator

50 documents in all. Request the full research report for every source, answer by answer.

Looking for the player guide?
For consumer-facing information about gambling in Uzbekistan (tax on winnings, where to play legally, self-exclusion options), see the Uzbekistan player guide.
Report an inaccuracy on this page
Disclaimer. This page reflects the law as we understood it on 12 Oct 2026. Rules change: always check the current position with National Agency of Prospective Projects (NAPP). We are not a legal adviser.