Overview
United Arab Emirates Online Gaming Overview
Partially Regulated
The United Arab Emirates (UAE) has recently emerged as a region of significant opportunity for the gaming sector, with robust commercial interest both regionally and internationally. The sector is governed by a newly established regulatory authority – General Commercial Gaming Regulatory Authority (GCGRA), and a suite of first-in-region products, transitioning the country towards a regulated model for gaming and lottery. While the first major integrated casino resort will not open until 2027, B2B and B2C interest continues to accelerate, especially following the launch of the UAE Lottery in late 2024.
However aside from the specific gambling sectors now being regulated by the GCGRA, the underlying law is a prohibitive one as set out under Articles 460-463 of Federal Decree Law No. 31/2021 on the Issuance of the Crimes and Penalties Law (Penal Code). This creates an offence for both gambling customers and those providing facilities for gambling.
With regards to online gambling, Article 38 of Federal Decree Law No. 34/2021 Concerning the Fight Against Rumors and Cybercrime (Cybercrime Law) imposes penalties on: “Everyone who creates, manages or supervises a website or transmits, sends, publishes, re-publishes or propagates through the
information network the practice of gambling activities, in other than the permitted cases. Where “permitted cases” presumably means those authorised by GCGRA.
Market size
The UAE is in early growth phase—the population is about 9 million, and lottery revenues are expected to follow benchmarks such as New Jersey’s $4b/year in the long term.
The market focus is currently on lottery (three products: Lucky Day, Pick 3, scratch cards) and hospitality gaming (resorts).
Online and land-based casino/sportsbetting expected to expand following regulatory development and first resort opening.
Competitive landscape
The market is currently a hybrid model: single operator for lottery (The Game); the first integrated casino license granted to Wynn, but additional resorts with casino potential (MGM, Caesars) are in development.
B2B supplier landscape is robust, featuring major international gaming technology brands.
The UAE is positioning itself as a B2B hub for the region, leveraging its free trade zones (especially in Ras Al Khaimah) and strong financial sector
See list of licensees here.
Localisation
Gaming and lottery offerings are available online and in retail via The Game LLC, the current sole licensee for UAE lottery services, see here.
UAE law requires advanced geolocation, including restrictions on play from prohibited locations (such as religious sites) and the ability for Emirates to “opt out” of lottery or future gaming activities.
Payments: Licensed providers for payments and technical services must be approved. Digital/telephony restrictions mean VPN use is frequent, but prohibited for online lottery.
Player communications must adhere to local language and cultural norms.
Top Key Attractions and Challenges
Attractions
- Large, affluent population and high levels of tourist arrivals.
- Excellent service and technology infrastructure.
- Attractive tax regime for gaming businesses.
- World-class regulatory framework and government backing.
- Growing number of international suppliers and opportunity for regional B2B operations.
- Attractive place for hiring employees due to low tax rates, and excellent travel connections.
Challenges
- Complex and evolving regulatory requirements, particularly for compliance technology.
- Cultural and religious sensitivities around gaming require advanced controls and careful product positioning.
- VPN use is common in UAE, but strictly forbidden for lottery/gaming play—technically challenging to enforce.
- Only initial product categories (lottery, land-based casino) allowed; future growth of verticals depends on further regulation.
Products
Licensing & Regulation
United Arab Emirates Online Gaming Licensing & Regulation
Licence Triggers
No Person may operate or manage any activity in UAE related to Commercial Gaming, or establish or participate in the establishment of any Gaming Facility without first obtaining the required Licenses, approvals, and permits from the GCGRA and Local Entities.
Array / Type of licence needed
See GCGRA guidance for more information.
GCGRA grants five categories of licenses:
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Enforcement
United Arab Emirates Online Gaming Enforcement
Regulating bodies
General Commercial Gaming Regulatory Authority (GCGRA): Federal regulator for commercial gaming, including casinos and lottery. Ras Al Khaimah Tourism Development Authority (RAKTDA): Local licensing and tourism partner for gaming in Ras Al Khaimah. Gambling Directorate: Additional regional regulatory influence within Ras Al Khaimah.Supervision by Regulator
The GCGRA is the principal gambling regulator responsible to licensing and supervision...
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Marketing
United Arab Emirates Online Gaming Marketing
Marketing of licensed gaming activities is permitted under guidance from the federal and Emirate-level regulators.
In essence marketing should not be in Arabic language or in any way targeted to consumers based in UAE.
Advertising must be socially responsible, not target minors, and strictly comply with all Sharia and cultural norms.
Lottery marketing is visible but controlled: focus is on...
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Fees
United Arab Emirates Online Gaming Fees
Application fees
No public schedule of application fees yet disclosed. Fees are anticipated to be competitive by international standards and commensurate with the high compliance obligations of licensees.
Ongoing fees and contributions likely to be calibrated to product type and scale, similar to leading global jurisdictions.
Ongoing fees
See above.
Any required minimum guarantee
N/A
Capitalisation requirement
N/A
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Taxes
United Arab Emirates Online Gaming Taxes
Licence taxes
UAE offers an attractive tax environment for gaming companies, with specific rate and structure to be determined as products and frameworks mature.
No player taxation or income tax on winnings at this time.
Sales taxes
VAT and other indirect taxes may apply to certain transactions.
Corporate taxes
N/A
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Technical
United Arab Emirates Online Gaming Technical
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Training
United Arab Emirates Online Gaming Training
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Future Outlook
United Arab Emirates Online Gaming Future Outlook
Regulatory framework and product coverage are expected to expand in the next 2–3 years, with ongoing collaboration between GCGRA, operators, and suppliers.
The opening of the Wynn Al Marjan in 2027 will mark a transformative moment for UAE’s tourism and gaming sectors.
B2B opportunities are likely to surge as more international suppliers establish UAE and Ras Al Khaimah as regional...
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Legal Expert
WH Partners
WH Partners is a Malta-based leading law firm with a business focus and expertise in gaming & gambling, fintech, technology, tax, M&A and corporate finance. The firm also advises clients on intellectual property, data protection, capital markets, commercial contracts, real estate, employment law, trusts and foundations and citizenship, residence & immigration. Both the firms and the lawyers are highly ranked by the foremost legal directories, including Chambers & Partners, The Legal 500, IFLR 1000, and The World Tax. WH Partners is the exclusive member for Malta of Ally Law. More information is available at www.whpartners.eu. WH have recently expanded their worldwide operations to Italy, Romania, Poland and UAE.
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