Tax on Casino Winnings in Russia: Simple Guide for Beginners

Winning in gambling, regardless of the method of receipt (offline or online), is recognized as income of an individual. According to current norms in Russia, the tax on casino winnings is regulated by the Tax Code and is subject to mandatory payment. Since the beginning of 2025, a progressive scale has been introduced, which is applied to the total income of citizens, including proceeds from bets and jackpots.

Individuals recognized as residents calculate the tax rate based on total receipts. Non-residents are taxed at a fixed rate of 30%, regardless of the income amount. The Federal Tax Service (FTS) is responsible for tracking and administering the collections, using current data from the banking sector, gambling platforms, and other financial sources.

Roulette as a Taxable Object: Do You Need to Pay Tax on Casino Winnings?

Winnings obtained in roulette are subject to taxation on general grounds. When receiving significant amounts through a bank transfer or cash desk, the operator transfers the information to the tax authorities’ database. In this case, the tax on casino winnings in Russia depends on the recipient’s status and the method of receiving funds. If the income from playing roulette exceeds the established minimum, the received funds must be declared within the specified period.

Tax on Casino Winnings: Procedure in Russia

To correctly fulfill tax obligations, the following steps must be followed. Below is the action algorithm corresponding to the current legislation.

• determine the total income for the tax period;
• clarify the applicable rate depending on the amount and status;
• fill out the declaration in the form 3-NDFL;
• submit the documents to the tax authority by April 30;
• pay the calculated tax by July 15 of the following year.

This procedure applies to all individuals, regardless of the source—whether it is an online or offline format.

Online Platforms and Calculation Features

When receiving funds through online casinos, the verification process plays a crucial role. With verified data, the tax on winnings in online casinos in Russia is automatically calculated if the operator is registered in Russian jurisdiction or operates through a regulator cooperating with the FTS. In other cases, the responsibilities for calculation and declaration fall on the recipient.

One cannot expect to be exempt from payment, even if the prize was accompanied by significant losses. The legislation does not provide for deducting lost funds.

List of Documents for the Tax Inspection

For correct declaration processing, a standard package of documents is required:

• bank statement confirming the receipt of funds;
• certificate from the casino operator (if available);
• identity documents;
• TIN and contact details for feedback.

It should be noted that in Russia, the tax on casino winnings does not eliminate the need to retain original receipts, screenshots from personal accounts, or any other evidence of income receipt. In case of disputes, they serve as key evidence of the legitimacy of actions.

Non-Residents’ Obligations and Status Differentiation

In the absence of permanent residence in the country, a 30% rate is applied. Non-residents are not granted tax benefits, and the tax on casino winnings is calculated in Russia according to the full scheme without considering the progressive scale.

The determining criterion is the number of days spent in the country within 12 months—minimum of 183 days. With a shorter period, non-resident status is automatically assigned, significantly increasing the tax burden.

How to Pay Tax on Casino Winnings: Formal Nuances

The payment mechanism is quite transparent. The amount to be transferred to the budget is calculated at the end of the tax period. If the minimum threshold is exceeded, the income tax is mandatory. To understand how to pay tax on casino winnings, one should refer to the provisions of Chapter 23 of the RF Tax Code, which specify current rates, calculation methods, and payment deadlines.

Failure to meet deadlines results in penalty sanctions, interest accrual, and other consequences.

When Self-Declaration Is Required?

The obligation to declare arises if the operator does not act as a tax agent. This often happens when receiving amounts from foreign platforms. In this case, the tax on casino winnings in Russia is calculated by the recipient, and the responsibility for filling out and submitting the 3-NDFL form lies with the individual.

It is recommended to use current forms available on the official FTS website or consult a certified accountant. Delay in submitting documentation is penalized with a fine ranging from 5 to 30% of the unpaid fee.

Which Winnings Do Not Require Payment of Gambling Tax?

The law allows exemption from taxes under several conditions:

• income does not exceed 4000 rubles per year;
• the prize is received from an organizer registered in Russian jurisdiction;
• payments were made non-cash with full transaction recording;
• the income source is related to a marketing campaign not classified as gambling activity.

In other cases, including regular wins in roulette or poker, the tax on casino winnings in Russia is subject to mandatory payment.

Conclusion

Proper fulfillment of tax obligations requires attention and discipline. Regardless of the source—whether it’s roulette, card games, or online casinos—earning profits entails the need to interact with the FTS.

Adhering to the deadlines for paying tax on casino winnings in Russia, accurate calculation, and proper document processing help avoid sanctions and maintain the reputation of a conscientious taxpayer.