United Arab Emirates

The United Arab Emirates is building a brand-new federal gambling market from scratch, overseen by the General Commercial Gaming Regulatory Authority (GCGRA). The framework provides for several federal licence classes: a sole national Lottery licence, Land-Based Operator licences, Internet Gaming licences (capped at one B2C licence per emirate), Sports Wagering licences and Gaming Vendor (B2B) licences. The market has moved rapidly from concept to reality - the first Internet Gaming and Sports Wagering licensee (Coin Technology Projects LLC) was approved in December 2025, and the Play971 and TrueWin platforms went fully live, making commercial online casino and betting operational for the first time. In June 2026 Play971 ran the country's first licensed World Cup betting campaign, while the Wynn Al Marjan Island resort - the first land-based casino, costing around USD 5bn - remains on track to open in 2027. Leadership has been in flux: founding GCGRA CEO Kevin Mullally stepped down in late 2025, with Chairman Jim Murren taking interim executive duties. The tax picture is a notable gap - the GCGRA has not published any gaming-specific tax or GGR levy, and there is no verified public gaming tax rate as of July 2026, so cost planning around taxation remains uncertain. For operators, the UAE is a highly unusual proposition: a wealthy, greenfield market opening under a single federal regulator with strict per-emirate licence caps, first-mover advantages already being claimed, and a fiscal regime still to be clarified.