From January 1, 2025, the organization of gambling and bookmaking activities on the Internet will be officially permitted in Uzbekistan. This sector will come under the control of the National Agency for Prospective Projects (NAPP), which will also issue licenses for the implementation of activities.

Participation in gambling, lotteries, and sports betting conducted under a license is allowed for citizens and foreigners who live in Uzbekistan and are over 18 years old.

Operators must meet significant financial thresholds. At the same time, online gambling and betting platforms must maintain an authorized capital of 56.25 billion soums (US$4.4 million) and a reserve fund of 28.125 billion soums. Lottery operators received lower market entry rates.

A special taxation procedure is also established for a period of five years:

• Legal entities organizing lotteries, online games or bookmaking activities are subject to turnover tax at a rate of 4%. In this case, paid winnings and returned bets are deducted from the total amount of income.
• Individuals receiving winnings from licensed lotteries, online games or bets are exempt from paying income tax on this income.

Control and verification of compliance by online gaming and bookmaking operators with the requirements of regulatory acts aimed at preventing money laundering, financing terrorist activities and the proliferation of weapons of mass destruction will be carried out by the NAPP and the Department for Combating Economic Crimes under the Prosecutor General’s Office.

https://sbceurasia.com/en/2024/12/31/gambling-become-legal-in-uzbekistan-from-january-1/Source