The Republic of Kalmykia is a territory in Southwest Russia that has been offering online gambling licenses since 1999. A gambling license costs roughly $10,000 USD and is subject to a 3.3% tax on gross profits. Applicants for online gaming licenses do not need to have operations in Kalmykia. John Tiner and Partners, the law firm that wrote the Kalmykian law, can help in processing license applications and acts as the legal counsel for the government. Contact information for the firm is available on its website at The nation enjoys a history of regulated autonomy from the Russian legal system and thus was not forced to suspend online gaming licensure when Russia banned internet gambling in 2006.