In 2025, the rules for taxing casino winnings in Russia gained special significance due to increased control by the Federal Tax Service (FNS). A player who receives income from gambling falls within the interests of tax authorities regardless of the participation format – offline or online. Payment of the fee, correct documentation, and knowledge of the current rates help avoid fines and bank account blockages. To understand how the casino winnings tax works in Russia, it is necessary to examine the legislative framework, rates, declaration procedures, and taxation specifics for residents and non-residents.
Main rules for taxing winnings in Russia
The Russian Tax Code defines winnings from gambling as income subject to personal income tax (PIT). The legislation distinguishes between two types of taxable cases: winnings obtained through an organizer (licensed casino or bookmaker) and prizes obtained directly, for example, from foreign online platforms. In the first case, the operator withholds the percentage, in the second case, the player fulfills obligations to the FNS independently.
The tax on casino winnings in Russia is paid at a rate of 13% for Russian residents. Non-residents, however, pay 30%. Regardless of where the operator is located, the tax authority considers the transfer as an individual’s income. Even if the winnings come from a foreign online casino, the obligation to declare them remains.
Online casinos and international transfers
Virtual games often raise questions about the origin of income and the legitimacy of taxation. However, the tax on winnings in online casinos in Russia is applied regardless of the site’s geographical location. Financial control identifies the source of income through MCC codes and the payer company’s name. When transferring from platforms like 1xSlots, Stake, or Casino-X, the bank displays a note that attracts the tax authority’s attention.
The FNS monitors transfers using an automatic transaction control system that scans data for key indicators: payment destination code, participation in foreign lotteries, gambling sites, and even the use of e-wallets. Information is entered into a database on operations related to gambling. This makes it impossible to hide income from the tax authorities.
Taxpayer responsibilities and procedures for paying the casino winnings tax in Russia
An individual must independently submit a declaration using form 3-PIT if the casino did not withhold the tax upon payment. This often occurs when playing on foreign platforms. The declaration must be submitted by April 30 of the following year. Payment of the casino winnings tax in Russia must be made by July 15. Penalties ranging from 5% to 20% of the unpaid amount are imposed for evasion, and in cases of significant amounts, criminal liability may apply.
The player must retain documents confirming the winnings, including: bank statements showing deposits, screenshots from the player’s account, a letter from the platform confirming the winnings, and a contract-offer if one was signed during registration. All documents form the evidentiary basis for the tax authorities.
Example of calculating the tax on winnings
A user withdrew 320,000 rubles from a foreign online casino. The platform did not withhold the tax. When completing the declaration, the Russian citizen indicates the income amount and calculates the PIT independently. 13% of 320,000 rubles equals 41,600 rubles. By April 30, the individual must submit the declaration and by July 15, transfer this amount to the FNS. If a non-resident received the same winnings, their rate would be 30%, i.e., 96,000 rubles. The category is determined not by citizenship but by the duration of stay in Russia over the last 12 months. If there have been no more than 183 days, the resident status is lost.
Consequences of not paying the casino winnings tax in Russia
Failure to submit a declaration and pay the casino winnings tax in Russia leads to sanctions. The FNS imposes penalties for each day of delay. Subsequently, a notice of the required payment is issued. If the tax is not paid, administrative proceedings are initiated. For amounts exceeding 2,000,000 rubles, a criminal case is opened. Upon receiving a request from the FNS, the bank freezes the account pending clarification. After verification, the amount may be forcibly debited. Additionally, the FNS has the right to seize other assets for the amount owed.
Common player mistakes:
- Using foreign platforms without considering the consequences.
- Failure to declare transfers from casinos.
- Keeping winnings in e-wallets without transferring to a bank account.
- Errors in income codes when completing the 3-PIT form.
- Ignoring resident status and calculating tax at a reduced rate.
- Delaying payment past July 15.
- Lack of documentary evidence of income.
- Gaming through offshore VPNs without understanding the risks.
- Transferring funds to relatives’ accounts to hide winnings.
- Refusal of legal consultation for complex amounts.
Legislative nuances and platform responsibilities
The Federal Law “On State Regulation of Activities Related to the Organization and Conduct of Gambling” requires an operator registered in Russia to withhold tax before paying out winnings. Additionally, the obligation to enter prize amounts into the financial operations accounting database extends beyond PIT.
Russian offline casinos and gambling zones (Sochi, Primorye, Kaliningrad) process payments through cash registers. Players receive a receipt indicating the amount, serving as a document in disputes. The tax on casino winnings in Russia is automatically withheld and transferred to the budget without human involvement. Online platforms not registered in Russia do not have this obligation. Therefore, the main responsibility falls on the user. When choosing a platform, consider not only the rating and jackpot size but also the company’s legal status.
Financial control and the role of banks
Banking control has strengthened its role following the implementation of an automatic information exchange mechanism between tax and credit institutions. The Suspicious Financial Form Operations (SFFO) system allows tracking transfers from casinos and other gambling operators. Payment system codes, such as 7995 (gambling), are instantly marked for additional scrutiny.
Banks are required to inform the FNS of large inflows with gambling category codes. Payments labeled as “Casino payout” or “Jackpot transfer” are immediately flagged for observation. Bank employees may block the transaction and request supporting documents. If tax evasion is suspected, the information is passed to the FNS. Players receiving regular income from online casinos must prepare their financial position in advance: provide justification for the amount, declare winnings, and pay the tax.
Conclusion
The tax on casino winnings in Russia covers the entire spectrum of gambling activities – from bets in gambling zones to jackpots on foreign sites. Ignoring tax responsibilities leads to fines, blockages, and even criminal cases. Proper declaration, understanding the tax rate, and maintaining financial records help avoid problems and preserve reputation.
Declaration, documents, and timely payment are the foundation of lawful gaming. Platform choice, registering winnings, and understanding resident status play a key role in tax compliance. The law demands transparency, and the financial system requires precision. Only adherence to the rules guarantees safety.
