Attention, gaming industry professionals and enthusiasts! Major tax changes are coming to Belarus’ gambling sector in 2025. If you own a casino, manage a betting business, or operate an online gambling platform, here’s what you need to know about the new tax rates effective January 1, 2025.
The Belarusian government has introduced these changes under Law No. 47-Z (December 13, 2024), updating the Tax Code of the Republic of Belarus. The goal? Increase tax revenue from the gaming industry while tightening regulations on older slot machines and virtual gambling platforms.
Key Tax Rate Increases for 2025
1. Higher Fixed Tax Rates for Gambling Equipment
Starting January 1, 2025, the following fixed tax rates will apply per gambling unit:
| Gambling Equipment | New Tax Rate (BYN per unit) |
|---|---|
| Casino Gaming Table | 8,899 BYN |
| Slot Machine | 299 BYN |
| Totalizator Cash Desk | 2,805 BYN |
| Bookmaker Cash Desk | 1,870 BYN |
What this means: Casino and betting operators will need to budget for higher tax costs on their gaming equipment, as these new rates reflect an overall increase from previous years.
2. Double Tax on Older Slot Machines
Slot machines that have been in use for more than 10 years (as recorded in the official State Register of Approved Gaming Machine Models) will now be taxed at double the standard rate.
When does this start? The higher rate applies from the first month after a machine reaches 10 years in the registry—but not before January 1, 2025.
What this means: If you operate older slot machines, it may be time to consider upgrading or replacing them to avoid higher taxation.
3. Increased Tax on Virtual Gambling Revenue
For online casinos and virtual gambling platforms, the tax rate on gaming revenue is increasing from 4% to 10%.
What this means: Online gambling businesses will now contribute more than double their previous tax rate, significantly impacting profit margins in the virtual gaming sector.
4. No Change for Physical Gambling Revenue Tax
Good news for traditional gambling businesses! The gaming revenue tax for:
- Casinos
- Gaming halls
- Bookmakers
- Totalizators
…remains unchanged at 4% in 2025.
What this means: While equipment taxation is rising, physical gambling establishments won’t see an increase in their revenue-based tax obligations.
What’s the Impact on the Gambling Industry?
- More tax revenue for the government – Belarus aims to generate higher income from the gambling sector, especially from online operators.
- Encouraging modernization – The double tax on older slot machines is likely an effort to push businesses toward upgrading their equipment.
- Higher costs for online gambling businesses – Virtual casinos and betting platforms will face the biggest impact, with their tax rate more than doubling.
What Should Gambling Businesses Do Now?
- Review your equipment – If you have slot machines approaching the 10-year mark, consider whether to keep, replace, or retire them.
- Budget for higher tax expenses – Plan ahead for increased fixed tax rates, especially if you operate multiple gaming units.
- Evaluate your online gambling operations – With the tax rate on virtual gaming revenue increasing, digital operators may need to adjust pricing or strategies to maintain profitability.
Final Thoughts
The 2025 gambling tax changes in Belarus represent a significant shift in taxation policy, particularly for online gambling and aging slot machines. Businesses in the industry will need to adapt to these higher costs while ensuring compliance with the new regulations.
Stay informed, plan ahead, and make strategic decisions to navigate these changes effectively!
For further details, you can refer to the full legislation under Law No. 47-Z (December 13, 2024) or consult a tax professional for tailored advice.
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