Who pays, how much, and what every player — and operator — must know
At a Glance
| Tax Type | Rate | Who Remits to the Budget? |
|---|---|---|
| Personal Income Tax (PIT) | 18 % | Online-casino operator |
| Military Levy | 5 % | Online-casino operator |
| Total Effective Rate | 23 % | — |
1. What Counts as a “Winning”?
Under the Law “On State Regulation of Activities Concerning the Organization and Conduct of Gambling,” a winning is any cash, property, or property right credited to a player according to the game’s published rules.
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Payout Method: Always non-cash, via the casino’s online payment system.
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Tax Base: The entire payout amount — not the net difference between stakes and reward.
2. Who Pays the Taxes?
State Tax Service (STS):
“The organizer of gambling must withhold PIT and the military levy at the moment of payout, regardless of the form or method of payment.”
Key Point:
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Players do NOT file or pay these taxes themselves.
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The casino operator withholds 23 % and remits it directly to the state budget.
Operator Obligations
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Record every bet, win, and payout in its back-office system.
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Withhold 18 % PIT + 5 % military levy from each payout.
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Report and transfer the sums to the STS by statutory deadlines.
3. Special Notes & Exemptions
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Military-Levy Relief: Individual entrepreneurs on the simplified tax system (Groups 1 & 2) whose tax address is in occupied or active-hostilities zones, as well as mobilised entrepreneurs, are exempt from the 5 % levy on their business income.
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This exemption does NOT apply to casino winnings; the operator still withholds 23 %.
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Top-Up Taxes: Deposits made via non-bank self-service terminals are generally not taxed at the point of transfer because the sender is not identified, but unrelated large inflows to personal accounts may trigger scrutiny under separate rules.
4. Compliance Checklist for Operators
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Automated Withholding Module – Ensure payout screen factors 23 % deduction.
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Daily Ledger Export – Bet and payout logs aligned with STS format.
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Monthly Tax Return – File PIT & military-levy declaration on time.
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Player Statements – Provide post-tax payout receipts for customer records.
Bottom Line
If you win at a licensed Ukrainian online casino, the 23 % tax bite is automatic—no extra paperwork for you. For operators, strict withholding and reporting are mandatory, with hefty penalties for non-compliance.
