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Middle East, North Africa and Türkiye · Gulf

Online gambling in United Arab Emirates: regulation, licence and market guide

Partially regulated Reviewed September 2026 Site language available

The UAE's federal regulator, the GCGRA (2023), has licensed one national lottery, one land-based casino resort and one online gaming and sports wagering operator; everything outside a GCGRA licence remains a criminal offense (as of 2026).

Regulator
GCGRA, TDRA
Local licence for private operators
Yes
Operator tax
No statutory gaming tax rate has been published; the gaming levy is a commercial term of each licence. Wynn Resorts has described its expected UAE gaming tax to investors as a blended rate of roughly 10–12% of gaming revenue, as reported by trade press in 2024. Federal corporate tax of 9% on profits above AED 375,000 and 5% VAT apply to gaming businesses as to any other company.
Player tax
None published.
Currency
UAE dirham (AED)
Languages
Arabic, English
Payment methods players use
cards, bank transfer, digital wallets
Last reviewed
September 2026

The General Commercial Gaming Regulatory Authority (GCGRA), established in September 2023 and based in Abu Dhabi, is the only body that can authorize commercial gaming anywhere in the UAE. As of September 2026 it has licensed The Game LLC to run the UAE Lottery (July 2024), Island 3 AMI FZ-LLC to operate the Wynn Al Marjan Island casino resort in Ras Al Khaimah (October 2024, opening targeted for 2027) and Coin Technology Projects LLC, whose Play971 site went fully live on 15 December 2025 as the first licensed internet gaming and sports wagering operator, plus a set of gaming-related vendors. Outside those licences, gambling remains an offense under the federal Penal Code and the Cybercrime Law, and the new Civil Transactions Law in force from 1 June 2026 dropped the old civil-code gambling articles rather than legalizing anything. Licences are scarce, negotiated and tied to emirate-level permission; there is no open application window with published fees.

VerticalStatus in United Arab Emirates
Online casinoRegulated
Sports bettingRegulated
Online pokerRegulated
LotteryRegulated
Social casino (free to play)Unclear

Partially regulated: Some verticals are licensed (usually betting); others are prohibited or unaddressed.

Who regulates gambling in United Arab Emirates?

United Arab Emirates gambling licence: how it works

A GCGRA licence is required for any commercial gaming in the UAE, in categories for gaming operators (lottery, lottery retail, gaming facility, internet gaming, sports wagering), gaming-related vendors and key individuals. The GCGRA runs a staged process of screening, paid application, in-principle approval and issuance, but has published no fee schedule and opened no general application round; every licence so far has been negotiated with a UAE-incorporated company. A federal licence also depends on emirate-level permission: at launch Play971 was reported accessible in Abu Dhabi and Ras Al Khaimah but not Dubai (iGB, November 2025). Suppliers such as Sportradar hold separate vendor licences, so any technology provider serving the UAE needs its own GCGRA licence and UAE counsel.

What an applicant needs

  • UAE-incorporated licensee with fit-and-proper review of owners, directors and key persons
  • Emirate-level permission for the emirate in which gaming will be offered
  • Technical systems tested against GCGRA technical standards, including geolocation that excludes sensitive geographic areas
  • Players aged 21 or over for gaming and sports wagering (18 for lottery), physically located in the UAE
  • AML program with goAML registration and a national self-exclusion check at registration
  • Separate gaming-related vendor licence for platform, content and data suppliers
Licence cost
Not published; the GCGRA sets application and licence fees case by case.
Duration
Wynn Al Marjan Island's gaming facility licence has been reported as a 15-year term (The National, December 2025); other terms are not published.
Local entity required
Yes
Processing time
Not published; practitioners describe the staged process as taking several months.

Gambling taxes in United Arab Emirates

  • Operators: No statutory gaming tax rate has been published; the gaming levy is a commercial term of each licence. Wynn Resorts has described its expected UAE gaming tax to investors as a blended rate of roughly 10–12% of gaming revenue, as reported by trade press in 2024. Federal corporate tax of 9% on profits above AED 375,000 and 5% VAT apply to gaming businesses as to any other company.
  • Players: None published.
  • Also: Whether the Wynn rate is a benchmark for online or lottery licences is unknown; operators should treat the levy as negotiable.

Advertising, player protection, KYC and payments

Advertising

GCGRA Advertising Standards require that marketing not target or appeal to underage persons (under 18 for lottery, under 21 for other gaming), use audience-targeting controls and respect the geographic limits of where gaming is permitted. Promoting unlicensed gambling online is an offense under the Cybercrime Law.

Responsible gaming

Licensees must verify age (21 for gaming and sports wagering, 18 for lottery), check the national Voluntary Self-Exclusion list, offer deposit and time-out tools and follow GCGRA responsible-gaming standards; Play971's terms bar play from outside the UAE and from GCGRA-designated sensitive areas.

Identity and age verification

Identity and age verification at registration, screening against the self-exclusion list and UAE geolocation; concealing location or identity is a breach of the licensee's terms and winnings are forfeited.

Payments

Licensed operators settle in dirhams through UAE payment channels under GCGRA and Central Bank oversight, and the GCGRA licensee register includes gaming-related vendors alongside the three operators. Payments for unlicensed gambling remain unlawful and banks treat them as prohibited activity.

Notable restrictions

  • Gambling outside a GCGRA licence remains a criminal offense under Federal Decree-Law 31/2021 (Penal Code) and Federal Decree-Law 34/2021 (Cybercrime Law), the latter with fines of AED 250,000–500,000 for running or promoting online gambling
  • Minimum age 21 for casino and sports wagering, 18 for lottery
  • Licensed products are available only in emirates that permit them; sensitive geographic areas are excluded
  • One land-based casino licence has been issued (Wynn Al Marjan Island, Ras Al Khaimah, opening targeted 2027)
  • One internet gaming and sports wagering licence has been issued (Coin Technology Projects LLC, Play971)

United Arab Emirates iGaming market: size, players and payments

No official market data. Wynn Resorts has projected gross gaming revenue of roughly USD 1.0–1.67 billion a year for Al Marjan Island once open; whole-market projections in trade press vary widely with how many emirates opt in.

Play971 launched as a web and mobile platform; the UAE has near-universal smartphone use.

Three operator licensees as of September 2026: The Game LLC (UAE Lottery), Island 3 AMI FZ-LLC (Wynn Al Marjan Island) and Coin Technology Projects LLC (Play971), which shares an Abu Dhabi address with The Game LLC (iGB, November 2025). MGM Resorts has said it applied for a licence in Abu Dhabi.

What players play
UAE Lottery drawsfootball and cricket bettinghorse racingroulette, blackjack and baccaratslotsesports betting
How they pay
cardsbank transferdigital wallets

Timeline: how United Arab Emirates got here

  1. 2021Federal Decree-Laws 31/2021 (Penal Code) and 34/2021 (Cybercrime) restate the criminal prohibition on gambling, including online
  2. 2023-09GCGRA established as the federal commercial gaming regulator
  3. 2024-07The Game LLC receives the national lottery operator licence; UAE Lottery ticket sales begin in November 2024
  4. 2024-10Island 3 AMI FZ-LLC (Wynn Al Marjan Island) receives the first gaming facility licence
  5. 2025-10Federal Decree-Law 25/2025 issues a new Civil Transactions Law without the former gambling and betting articles
  6. 2025-11GCGRA lists Coin Technology Projects LLC as an internet gaming and sports wagering licensee (28 November)
  7. 2025-12Play971 goes fully live on 15 December as the first licensed online operator
  8. 2026-06New Civil Transactions Law enters into force on 1 June, removing Articles 1012–1021 of the old code
  9. 2027Wynn Al Marjan Island opening targeted

Outlook

Watch for the Wynn Al Marjan Island opening in 2027, further emirate-level decisions on whether to permit online or land-based gaming, and any second online licence in another emirate. Law firms expect targeted amendments to the Penal Code and Cybercrime Law to align them with the GCGRA framework after the June 2026 civil-code change. The GCGRA has not signaled an open licensing round, so the market should be read as a small number of negotiated licences rather than an open regime.

Launching in United Arab Emirates with GameBridge

Model decided with counsel. The UAE has a real but closed licensing regime: a handful of negotiated GCGRA licences, emirate-level permission and criminal liability for anything unlicensed, so GameBridge brands exclude the UAE by default and any engagement would have to start with a GCGRA licensee and GameBridge's own vendor licensing.

The UAE sits on the default exclusion list of every GameBridge brand: geo-controls block UAE IP ranges and registrations, Emirati identity documents are rejected at onboarding, and the dirham is not offered as a wallet currency. The Arabic and English site languages remain available for brands in other markets. If a GCGRA-licensed operator sought a technology partner, GameBridge would first need its own gaming-related vendor licence from the GCGRA, and the operator's UAE counsel would define geolocation to permitted emirates, the 21+ age gate, self-exclusion checks and certification of GameBridge Studios and Originals against GCGRA technical standards. GameBridge holds no UAE licence and makes no promise about obtaining one.

  • Country-level geo-blocking with the UAE excluded by default
  • Emirate-level geolocation and sensitive-area exclusion available for a licensed deployment
  • Age gate configurable to 21 for gaming and 18 for lottery products
  • Self-exclusion list checks and deposit and time-out limits
  • Certification package for every GameBridge Studios and Originals version
  • Audit trail of geo and KYC decisions for regulator and bank reviews

No content is curated for the UAE by default. Under a licensed deployment the aggregated catalog would be filtered to studios holding GCGRA vendor licences and certification, with GameBridge Studios exclusives shipping certification-ready against GCGRA technical standards.

Frequently asked questions

Is online gambling legal in the United Arab Emirates?
Only through a GCGRA licence. Since December 2025 one licensed site, Play971, run by Coin Technology Projects LLC, offers online casino games and sports wagering to people aged 21 or over who are physically in permitted parts of the UAE. Any other online gambling, including foreign sites, remains an offense under the federal Penal Code and Cybercrime Law, and providers block unlicensed gambling content.
How do you get a UAE gambling licence from the GCGRA?
The GCGRA licenses operators by category (lottery, gaming facility, internet gaming, sports wagering), vendors and key persons through a staged process of screening, application, in-principle approval and issuance. Fees are not published and no open round has been announced; each licence so far was negotiated with a UAE-incorporated company and also depends on the emirate permitting gaming. Applicants need UAE counsel and a local entity.
What is the gambling tax in the UAE?
There is no published statutory gaming tax. The levy is a term of each licence; Wynn Resorts has told investors to expect a blended rate of roughly 10–12% of gaming revenue for Al Marjan Island, as reported by trade press. Federal corporate tax of 9% above AED 375,000 of profit and 5% VAT apply to gaming companies as to other businesses. No tax on player winnings has been published.
Which casinos are licensed in the UAE?
One. Island 3 AMI FZ-LLC received the first gaming facility licence on 4 October 2024 for Wynn Al Marjan Island in Ras Al Khaimah, a resort under construction with an opening targeted for 2027. MGM Resorts has said it applied for a licence in Abu Dhabi, but the GCGRA had not confirmed further casino licences as of September 2026.
Does GameBridge serve operators targeting the UAE?
Not by default. The UAE is excluded through geo-controls, document checks and wallet configuration because anything outside a GCGRA licence is a criminal offense. A GCGRA-licensed operator seeking a platform partner would need GameBridge to obtain its own vendor licence first, with counsel defining emirate-level geolocation and age gates. See the MENA and Türkiye market page for the regional picture.

Sources and review

Reviewed against the sources below on 11 September 2026. Regulation changes; confirm the current position with local counsel before launch.

Regulatory summaries are provided for orientation only and are not legal advice. Licensing requirements change; we validate them with you during scoping.

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