According to the Decree of the President of Republic of Uzbekistan "on measures to improve the regulation of organizing and conducting lotteries and games based on risk" dated on April 19, 2024, in order to implement advanced foreign experience and modern technologies starting from January 2025, it is permitted to carry out activities on organizing games based on risk, lotteries and online games on the Internet, as well as, bookmaker activity.

Licensing of such as activity is going to be carried out by The National Agency of Perspective Projects of the Republic of Uzbekistan. Government bodies and organizations, as well as charitable foundations and private organizations are going to be allowed to conduct lotteries exclusively through lottery organizers on a contractual basis.

Only residents and non-residents of the Republic of Uzbekistan who have reached the age of 18 are allowed to participate in lotteries, online games and bookmaker bets. The National Agency of Perspective Projects of the Republic of Uzbekistan and General Prosecutors Office of the Republic of Uzbekistan will perform full monitoring and controlling of the compliance of organizers of lotteries, online games and bookmaking activities with legislative acts on combating the legalization of proceeds from criminal activity, the financing of terrorism and the financing of the proliferation of weapons of mass destruction.

Starting from January 01, 2025 and for the period of 5 (five) years:

legal entities engaged in the organization of lotteries, online games or bookmaker activities are going to pay a turnover tax at a rate of 4 (four) percent, levied on the total income from such activity minus all paid winnings and returned bets.

income of individuals received from winnings in lotteries, online games, bookmaker bets, conducted on the basis of licenses issued by the above mentioned Agency, is exempt from paying personal income tax.

Upon from the Presidential Decree, The National Agency of Perspective Projects of the Republic of Uzbekistan along with other Ministries are supposed to submit to the Cabinet of Ministers of the Republic of Uzbekistan a draft of a government decision regulating:

- procedures for organizing lotteries; online games and bookmaker activities, including licensing requirements;

- procedures for creating Unified Government Register of Bets and Players, as well as its maintenance by the licensing authority;

- amendments and additions to the Tax Code of the Republic of Uzbekistan, the Laws "On State Duty", "On licensing, permitting and notification procedures", "On advertisement" and others.