Asia-Pacific
United Arab Emirates
General Commercial Gaming Regulatory Authority (GCGRA)
Regulations & Licensing
Casino
MixedOnline Casino
RegulatedBetting
MixedOnline Betting
RegulatedLottery
RegulatedBingo
RegulatedKey Legislation
- Federal Cabinet Resolution No. 35 of 2023 — establishes the GCGRA
- Federal Decree-Law No. 31 of 2021 (Crimes and Penalties Law) — criminalizes unlicensed gambling, Arts. 461-463
- Federal Decree-Law No. 25 of 2025 — removes the gambling/betting chapter from the Civil Transactions Law, effective 1 Jun 2026
Online Gambling
Allowed
- Online sports wagering through GCGRA-licensed platforms (e.g. Play971)
- Internet gaming — online casino-style games, slots and bingo through GCGRA-licensed operators
- Online ticket sales for the GCGRA-licensed UAE Lottery
Prohibited
- Offering or facilitating online gambling without a GCGRA licence (criminal offence)
- Residents accessing unlicensed offshore gambling sites or apps
- Advertising unlicensed gambling products to UAE consumers
- Gambling by minors
Taxation
UAE Corporate Tax9% standard federal rate on licensed operators' profits
Gaming revenue levyGCGRA-set levy on Gross Gaming Revenue, banded by licence class (rates not fully published)
VAT5% standard UAE VAT on gaming services
License validity: Granted per licence class by the GCGRA; retained subject to continuous AML/KYC, responsible-gambling and financial-integrity compliance and periodic regulatory review (no fixed public term published)
Land-Based Gambling
Allowed
- Land-based casino gaming at the GCGRA-licensed Wynn Al Marjan Island resort (Ras Al Khaimah; under construction, opening targeted around 2027)
- Retail ticket sales for the GCGRA-licensed UAE Lottery
- Gaming facilities and equipment operated under a GCGRA commercial gaming licence
Prohibited
- Operating any casino, gaming venue or betting outlet without a GCGRA licence (criminal offence, Federal Decree-Law No. 31/2021, Art. 462)
- Private or informal gambling and betting
- Unlicensed gaming machines or slot machines
- Gambling by minors
Taxation
UAE Corporate Tax9% standard federal rate on licensed operators' profits
Gaming facility levyGCGRA-set levy on gross gaming revenue for land-based licensees (rates not fully published)
VAT5% standard UAE VAT on gaming/hospitality services
Regulation data is editorial and for information only — not legal advice.
