Winning at a casino always creates an instant financial effect, but at the same time involves a legal obligation to report to the tax authorities. The law directly classifies winnings as income, regardless of its source – online or offline. The tax on casino winnings in Russia covers not only classic slot machines and roulette, but also payouts from lotteries, bingo, poker tournaments, and slot jackpots. A player who receives a large sum falls under the tax responsibility.
The day the funds are credited to the card or cash payment marks the moment of income appearance. Regardless of whether the amount was withdrawn from the platform or remained on the internal account balance – by law, the profit has already been formed. The tax rate for residents is 13%, for non-residents – 30%. The latter are determined by the period of stay in the country – less than 183 days in the last 12 months. In case of a change in status during the year, a higher rate is applied.
Legal basis and interpretations of the casino winnings tax in Russia
The Tax Code of the Russian Federation forms the legal basis that regulates all aspects of winnings in gambling. Article 214.7 states that even income received from foreign sources is included in the taxable base. The tax on casino winnings in Russia is based on the basic principles of income taxation. At the same time, money received on gaming services is not eligible for exemptions, even if the amounts were one-time.
The regulator is the Federal Tax Service (FTS). The service uses a system of interdepartmental exchange, receives data from banks, electronic payment systems, platforms operating under a license. Transfers from gambling operators are automatically recorded. Banking control has been strengthened: when an amount exceeding 600,000 rubles is received, the bank transfers information to the FTS as part of the anti-money laundering efforts. Operators are also required to maintain a database of transactions.
Platforms with tax withholding and without it
Players encounter two fundamentally different mechanisms:
Some licensed casinos automatically withhold tax upon payout. In this case, the platform acts as a tax agent, and the player receives the amount already net of 13%.
Most foreign online platforms do not withhold tax. In this case, the player is responsible for calculating and submitting the declaration independently.
The tax on casino winnings in Russia in the first case is documented in the 2 Personal Income Tax (PIT) certificate. In the second case, the submission of form 3 PIT is required. The player must indicate the source of income, the amount, the date of receipt, and confirm the transaction with an account statement. The complexity lies in correctly qualifying the amount: it is necessary to separate the net profit from the deposit and bets. The FTS does not recognize gaming expenses as deductions – only the fact of winning. This means that even with a zero financial result (for example, a prize of 100,000 with bets of the same amount), the tax is still levied.
Submission deadlines and penalties
An individual must submit a declaration no later than April 30 of the year following the year of receiving the winnings. The tax must be paid by July 15. If a player fails to submit the declaration, the FTS may impose a penalty of 5% of the fee amount for each month of delay, but not exceeding 30%. In case of income concealment, an additional charge of 20% plus penalties is applied.
The tax on casino winnings in Russia is not annulled in case of a repeat win – each case is considered separately. The inability to pay (for example, losses after receiving winnings) does not exempt from the obligation to pay. Banks increasingly block players’ accounts with frequent transfers from establishments if form 3 PIT is not submitted. This increases the risks not only of fines but also of suspicion under the Anti-Money Laundering Law.
Examples of calculating the casino winnings tax in Russia
A player received a transfer from an online casino to their card – 150,000 rubles. The establishment is registered abroad and does not withhold tax. This means that the participant must submit form 3 PIT. The tax on casino winnings in Russia will be: 150,000 × 13% = 19,500 rubles. This amount must be transferred by July 15. If a player misses the declaration deadline, the penalty will be at least 975 rubles (5% of 19,500). In the case of non-resident status, the rate changes to 30%. With the same amount: 150,000 × 30% = 45,000 rubles.
Next example: the operator pays out 90,000 rubles, but the user made a deposit of 70,000 and made contributions of 200,000. Despite the actual profit being 20,000, the FTS considers the entire prize amount as the taxable object. The tax on winnings in this situation is: 90,000 × 13% = 11,700 rubles.
Even if a player lost 70,000 and received 90,000, a deduction is not possible. The fee is paid from the total amount, without taking losses into account. This is especially important for users participating in tournaments or high-turnover slot sessions, where the result is calculated over a series of games. The tax authority does not accept calculations of net profit, does not recognize the expense part, and does not allow losses to be offset in subsequent periods. This increases the risk of misunderstandings when independently submitting reports and requires precise financial documentation of each gaming session.
How to submit a declaration and pay tax without errors
The tax on casino winnings in Russia must be paid by July 15. The submission is done in the personal account on the FTS website, using an electronic digital signature (EDS), or through the Multifunctional Center (MFC). When filling out the declaration, it is necessary to indicate:
source of income (e.g., foreign online casino);
amount of winnings;
type of income – other income (code 4800);
applicable rate – 13% for residents or 30% for non-residents.
If the casino is registered in Russia and automatically withholds tax, there is no need to submit a declaration. In the absence of a document on the withheld tax amount (2 PIT certificate), the responsibility for declaration falls on the player. The tax on casino winnings in Russia requires precise financial documentation. Bank statement, screenshots of winnings, confirmation from establishments – a minimal package capable of confirming the legality and amount of income. In the absence of official documents, the tax authority may consider the profit as “unidentified,” leading to additional charges and penalties. Errors in the income code, incomplete indication of the amount, or delays in deadlines may result in sanctions: penalties and criminal liability for a large amount of unpaid fee (over 2 million rubles).
Conclusion
The tax on casino winnings in Russia is regulated strictly and unambiguously. A player who has received income through domestic or foreign platforms bears full tax responsibility. Regardless of the payment method, casino status, and prize format, the amount is subject to taxation.
The tax authority uses banking control, automatic exchanges with payment systems, and transaction analysis algorithms. Avoiding responsibility is impossible. Impeccable accounting, timely declaration, and accurate compliance with rates ensure the safety and legality of the game.
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