ARTICLE
5 August 2024

Tax Implications On Commercial Gaming Operations In The UAE

Towards the end of 2023, the United Arab Emirates (UAE) established the General Commercial Gaming Regulatory Authority (GCGRA) as a federal authority to introduce a regulatory framework for a national lottery and commercial gaming.
United States Tax
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Towards the end of 2023, the United Arab Emirates (UAE) established the General Commercial Gaming Regulatory Authority (GCGRA) as a federal authority to introduce a regulatory framework for a national lottery and commercial gaming. The GCGRA has since outlined its authority to grant five categories of commercial gaming licenses to entities or individuals:

  • Gaming operators: Entities operating internet gaming platforms, sports wagering, land-based gaming facilities, as well as lottery and lottery retailers.
  • Gaming-related vendors: Suppliers of gaming equipment or related goods and services.
  • Key persons – corporates: Entities holding decision–making roles within the ownership structure of applicants or licensees, including controllers, affiliates, or management service providers.
  • Key persons - individuals: Individuals holding executive decision–making roles within applicants or licensed entities, including Directors, Executive Officers, or Controllers.
  • Gaming employees: Individuals working for, or otherwise connected with, applicants/licensees.

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