Tax on winnings in Ukraine: what the operator withholds and how it shows up
Winnings do not arrive “in full”: the operator withholds tax. We explain the principle without legal subtleties.
This material is informational and is not tax advice. Rates can change, so check them against the current Tax Code or consult an accountant.
Who pays
A licensed gambling operator acts as a tax agent: it withholds the tax from the payout itself and remits it to the budget. The player does not need to file a separate return if winnings are paid out through a licensed operator.
What is withheld
Winnings from gambling are subject to personal income tax (18%) and the military levy at the rate in force on the payout date. Note that the withholding applies to the amount paid to the player, so the “net” amount on your card is lower than the win.
How this relates to bonuses
Bonus funds that are wagered and withdrawn become winnings and go through the same withholding. So when appraising a bonus, build tax into your estimate of real profit. The wager calculator does not include it, so account for it separately.
Where to look
- Payout terms in your account.
- The operator’s statement or transaction history.
- Official explanations on the State Tax Service website.
For payout timing and method read the article on payouts to the deposit card.