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 Kazakhstan · Question 01 of 11

# Overview: What kind of market is this?

Mixed · Confirmed · AI-generated · [Back to full Kazakhstan report →](https://advennt.io/jurisdictions/kazakhstan/)

Key section parameters

| Jurisdiction | Kazakhstan (KZ) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Mixed |
| Confidence | Confirmed |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |

Summary answer

Kazakhstan operates a licensed land-based casino zone model concentrated in the Kapshagay/Konaev and Borovoye enclaves, alongside licensed online sports betting via bookmaker/ESU integration, while online casino remains a criminal offence under the standing Law On Gambling Industry (Z070000219). Thi…

### Key headwinds & conditions

- Online casino prohibited
- CIT raised to 25% from January 2026
- Severe advertising restrictions
- UAS/BAC compliance burden

## Full section analysis

Kazakhstan operates a licensed land-based casino zone model concentrated in the Kapshagay/Konaev and Borovoye enclaves, alongside licensed online sports betting via bookmaker/ESU integration, while online casino remains a criminal offence under the standing Law On Gambling Industry (Z070000219). This cycle surfaces a reported tax increase to 25 percent corporate income tax and 16 percent VAT on gambling-business revenue, and a reported foreign-nationals-only restriction on land-based casino access at Konaev and Borovoye, both from secondary trade sources without Tier-1 confirmation. An academic sociolegal review corroborates the fiscal scale of the licensed-zone model, citing approximately 96 billion KZT in tax revenue generated by the Kapshagay/Konaev zone in 2023. As a civil-law jurisdiction, Kazakhstan's framework rests on a statutory licensing stack, with enforcement theory grounded directly in the gambling statute rather than a secondary licensing-breach doctrine.