by Gambling in Ukraine and Poland is regulated at the legislative level. Competent bodies have been created and are operational for this purpose. Specific types of gambling are legislatively permitted, a tax on casino operations is established, and specific requirements for players are defined. Despite the identical status of gambling in both countries, there are several differences. We will discuss them in more detail later in the article.
The Legal Status of Online Casinos in Ukraine
In 2020, President Volodymyr Zelensky signed a bill on the regulation of gambling. From that moment on, online casinos and land-based venues became legal. Each type of entertainment requires a separate license and requirements for its acquisition.
A special commission was created to regulate their activities, namely KRAIL. Its powers include not only issuing licenses and verifying casinos but also updating the registers of legal venues and monitoring their activities. Only those casinos that meet the specified requirements can obtain a license:
- the venue organizer is a legal entity;
- gambling is the main activity;
- a charter capital of at least 30 million hryvnias is formed (not only money but also property can be used for this);
- there is a target deposit guarantee (7200 minimum wages);
- the equipment is certified.
It is worth considering separately the control of the gambling business. This issue will be the responsibility not only of KRAIL. Additionally, a State online monitoring system for casino equipment and systems is being created. All equipment used in the gambling club must be connected to this system. This ensures that it is certified, and its specifications have not been altered.
The cost of a casino organization’s license depends on the level of minimum wage (it is set annually on January 1). For 2022, the cost of licenses was 42 million hryvnias. This amount must be paid once every 5 years — that is how long the internet casino license is valid.
Laws Regulating Gambling in Poland
The role of the gambling regulator in Poland is performed by the Ministry of Finance. The relevant bill “Ustawa o grach hazardowch” was adopted in 2009. The license for legal casino operations is valid for 6 years. To obtain it, the following requirements must be met:
- registration under Polish jurisdiction;
- official website with PL domain;
- a deposit is created in a Polish bank to guarantee payouts of winnings amounting to 1.2 million zlotys;
- all equipment is certified;
- the license fee is paid (2 million zlotys).
The decision to issue a license is made by competent authorities. For this, the organizers of the gaming club must submit all necessary documentation. This includes information about the certification of equipment used in the casino.
In Poland, the activity of illegal venues is very strictly regulated. If any violations by gaming clubs are noted, they will have to pay a fine. In some cases, its size may reach 100% of the income received from the organization of the casino. If it concerns land-based venues, the fine is 12,000 zlotys per each gambling machine installed illegally.
Casino Taxation: Market Comparison
The casino industry is taxed. Comparing the gambling markets of these countries reveals a difference in the tax rate. This is evident in two aspects: the amount of the tax levy and who is responsible for paying the taxes. Let’s analyze this in more detail.
In Ukraine, a tax is imposed on each player’s winnings — the base rate is 18% and 1.5% is a military levy. All users must pay this without exception. Payment information is automatically transferred to the tax service, so no additional declaration is required.
There is also a tax for gaming club organizers. The rate is:
- 10% from revenue of slot machines;
- 18% from casino income (minus payouts to gamers);
- 18% as a tax on total profits.
Casino organizers cannot operate under a simplified taxation system. This means that the tax rate cannot be reduced by any known methods.
In Poland, the tax levy amount depends on the type of gambling. The tax rate is:
- lotteries and bingo — 10%;
- number games — 20%;
- slot machines, roulette, dice — 50%;
- sports betting — 2.5%.
Casinos must pay the specified rates no later than 10 days after the winnings are issued. The tax declaration is submitted and filled out monthly.
Payments in Casinos of Ukraine and Poland
To top up an account in gaming clubs, one must first register. This rule applies to markets in both countries. To process a transaction, the following tools can be used:
| Payment Methods in Ukrainian Casinos | Payment Methods in Polish Casinos |
| Bank Card Visa/MasterCard | |
| Google Pay, Apple Pay | Skrill |
| Skrill | Neteller |
| PayPal | Cryptocurrency |
| Payment Terminals Ibox, Systema, EasyPay | ecoPayz |
| Cryptocurrency | Trustly |
| Mobile Operators | ecoPayz |
These tools can be used for both depositing and withdrawing funds from the account. When processing a withdrawal, several peculiarities must be considered:
- verification must be completed first (mandatory procedure for all players);
- money can only be withdrawn by the method previously used for depositing the account;
- the previous deposit must be wagered at least 2 times or a fee will be charged.
Fund credits occur instantly in most cases. Gamers can track the transaction history in their personal account. The amount of winnings and available bonuses for activation are also specified there.
All payments in casinos are made in the national currency: hryvnias in Ukraine and zlotys in Poland. If using another foreign currency, be prepared for a conversion fee.
Popular Casinos of Ukraine with KRAIL License
In Ukraine, KRAIL licenses have been issued to 15 online casinos, including Pin Up Casino, which is discussed at PinUpBet.com.ua. The regulator’s website publishes the full list of venues. The register specifies the following information:
- name of the legal entity;
- ЄДРПОУ code;
- location (where the company’s office is registered);
- license date and number;
- gambling organizer brand;
- website link;
- mobile application availability.
The register is updated as new casinos obtain licenses. According to the gambling law, legal platforms are required to publish license information on their official website. Most often, this data can be found at the bottom of the site.
Legal casinos offer a wide selection of slot machines. Permitted types of gambling include:
- slot machines;
- card games;
- table games;
- live games with dealers;
- lotteries.
Each machine featured in the club’s catalog must be certified. The advantage is an extensive and well-thought-out bonus program on most platforms. The following rewards are available: welcome bonus, free spins, cashback, reload bonus. Some casinos have a loyalty program and hold tournaments periodically.
| Casino Name | Welcome Bonus | Free Spins for Registration | Wagering Requirement | Minimum Deposit, UAH | Minimum Withdrawal, UAH | License Number |
| Slots City | Up to 150% | 500 | 35 | 100 | 200 | No. 47 |
| PM Casino | 150% | — | 30 | 50 | 50 | No. 48 |
| Vulkan Casino | 100% | 300 | 40 | 50 | 200 | No. 141 |
| Pin Up | Up to 120% | 250 FS | 50 | 25 | 50 | No. 147 |
| Favbet | 100% | — | 40 | 25 | 100 | No. 137 |
Legal Online Casinos in Poland
Totalisator Sportowy is a monopolist in the online casino industry in Poland. It regulates the activities of the Total gaming club. Its registration number is No. 0000007411. The following types of gambling entertainment are allowed on the platform:
- card games;
- slots;
- cylindrical games (e.g., roulette);
- dice games.
As in other clubs, video poker is prohibited. Total Casino offers a wide range of slot machines, which can be read about in more detail on the online casino site Kasyno pl. The advantage of the platform is also its bonus program. The most advantageous gift is the welcome one. It is credited upon registration and first deposit. The maximum amount of this bonus is 2,500 zlotys and 2,500 free spins.
The full list of venues licensed for internet activity can be found in the special register “Zakłady wzajemne i gry hazardowe przez Internet“. This register is maintained by the Polish tax service.
Casino Player Requirements
Both Ukraine and Poland have specific requirements for players. They define both the minimum age threshold and mandatory verification. To make it easier to understand the requirements, we suggest checking the table:
| Player Requirement | Legal Casinos of Ukraine | Licensed Casinos of Poland |
| Minimum Age for Registration | 21 years | 18 years |
| Documents for Verification | Passport or ID-card | Passport, utility bill, or bank statement |
| Accounting in a special registry | Players registered in a special registry with restricted access to gambling are prohibited from registering in casinos | |
| Absence of Debt | No debts for alimonies or general debts amounting to 250,000 hryvnias | Not considered |
It is worth mentioning separately the requirement to comply with the privacy policy. This applies to both Ukrainian and Polish casinos. Both gaming clubs and users must adhere to it. The policy provides for the protection of personal and payment data.
If a player violates the platform rules, their account could be blocked. This can also happen if fraudulent actions are taken by the gamer. These include attempts at multi-accounting. It will not be possible to restore the account later.
