Games and betting region by region: who plays, who bets, and what is allowed
How games and betting are allowed, taxed and led in the United States, the UK and Europe, India, the Gulf, Southeast Asia, China, Japan, Africa and Latin America.
Industry brief, with a one-minute summary: Video games and bettingFirm processes and online tests change from year to year and differ by office. Use this to prepare, and confirm the exact current steps on the firm's own careers page.
Key takeaways
- Video games are sold almost everywhere, with rules mainly on age ratings, loot boxes and, in China, approval of each game.
- United States: the Supreme Court struck down the federal ban on state sports betting in Murphy v.
- UK: gambling businesses earned GBP 17.5 billion of gross gambling yield in the year to March 2026, of which GBP 8.3 billion online (Gambling Commission).
- India: before the 2025 ban, fantasy sports and real-money card games were large businesses.
Key idea
Video games are sold almost everywhere, with rules mainly on age ratings, loot boxes and, in China, approval of each game. Betting is the opposite: what is legal, how it is taxed and who may advertise changes completely from one country, and in the United States from one state, to the next. In a betting case, the first question is always what the law allows in this market, and the second is the tax.
| Region | Games | Betting and lotteries |
|---|---|---|
| United States | Large console and PC market; publishers EA (private since August 2026), Take-Two, Activision Blizzard (Microsoft) | Sports betting legal in 39 states and Washington DC since a 2018 Supreme Court ruling; state taxes on revenue range from 20 percent in Ohio to a top rate of 40 percent in Illinois; federally regulated prediction markets now compete |
| UK and Europe | Publishers Ubisoft (France), CD Projekt (Poland), Embracer (Sweden); EU app store rules under the Digital Markets Act | UK: licensed online betting and casino; online casino duty raised from 21 to 40 percent in April 2026; one licensed National Lottery (Allwyn). Many EU states license online operators nationally |
| India | Huge mobile player base, low spending per player | Online money games banned by the Online Gaming Act 2025, with rules in force from May 2026; 40 percent GST on betting and online money gaming from September 2025 |
| Gulf | Saudi Arabia's Savvy Games Group (owned by PIF) is a major buyer of game companies | Gambling banned in most Gulf states; the UAE set up a federal regulator in 2023, licensed a national lottery in 2024, and a casino resort (Wynn Al Marjan) is due to open in 2027 |
| Southeast Asia | Fast-growing mobile markets; Sea's Garena in Singapore | Philippines: state regulator PAGCOR; offshore operators serving foreigners banned from the end of 2024. Singapore: two casino resorts and a state betting operator |
| China | Tencent and NetEase lead; each game needs a state licence; minors may play online only one hour on Fridays, weekends and holidays | Betting banned on the mainland except state lotteries; Macau runs casinos under six 10-year concessions from 2023 |
| Japan | Nintendo, Sony, Capcom, Square Enix, Bandai Namco | State-run lotteries and public racing; the first casino resort (Osaka) approved in 2023 and due around 2030 |
| Africa | Growing mobile play | Large online sports betting markets: online betting was about 60 percent of South Africa's gambling revenue in the year to March 2025; Kenya changed its excise duty to 5 percent of deposits in July 2025 |
| Latin America | Large mobile and PC audiences in Brazil and Mexico | Brazil licensed online betting under a December 2023 law, then a provisional measure of 25 September 2026 banned fixed-odds betting and online casino games; Congress must approve it for it to last |
So-what
Betting markets can open or close by law in a year, as India in 2025 and Brazil in 2026 showed. Any betting plan needs a case for the rules changing, not only for demand.
Region notes that come up in cases
- United States: the Supreme Court struck down the federal ban on state sports betting in Murphy v. NCAA on 14 May 2018. By early 2026, 39 states, Washington DC and Puerto Rico had legalised it. Commercial gaming revenue reached a record USD 78.7 billion in 2025, with USD 18.1 billion paid in gaming taxes (American Gaming Association).
- UK: gambling businesses earned GBP 17.5 billion of gross gambling yield in the year to March 2026, of which GBP 8.3 billion online (Gambling Commission). Online slots stakes were capped at GBP 5 a spin from April 2025, and GBP 2 for players aged 18 to 24 from May 2025. A new 25 percent duty on online betting starts in April 2027.
- India: before the 2025 ban, fantasy sports and real-money card games were large businesses. The Act now bans offering or advertising online money games, with prison terms of up to three years for offering them, while allowing e-sports and social games.
- Gulf: the UAE's General Commercial Gaming Regulatory Authority licensed The Game LLC in July 2024 as the country's first authorised lottery; Wynn Resorts, which owns 40 percent of the Al Marjan Island project, expects to open in 2027.
- Southeast Asia: Philippine gaming revenue reached PHP 396.14 billion in 2025, about half from e-games and online. In Singapore, Marina Bay Sands earned USD 2.92 billion of adjusted property EBITDA in 2025.
- China: Tencent's domestic games revenue was RMB 164.2 billion in 2025 and its international games RMB 77.4 billion, up 33 percent. Macau casinos earned MOP 247.4 billion of gross gaming revenue in 2025, up 9.1 percent.
- Japan: Nintendo's sales almost doubled to JPY 2,313.0 billion in its year to March 2026 after the Switch 2 launched on 5 June 2025, selling 19.86 million units in that year. Sony's games segment earned a record JPY 463.3 billion of operating income in the same year.
- Africa: South Africa's gambling revenue was R74.5 billion in the year to March 2025, with online betting R44.5 billion. Nigeria's Supreme Court ruled in November 2024 that states, not the federal government, regulate lotteries and gaming outside Abuja (as reported by a Nigerian law firm).
- Latin America: Brazil's 2023 betting law set a licence fee of up to BRL 30 million for five years and a tax on gross gaming revenue that rose from 12 percent to 13 percent in 2026. Under the September 2026 measure, licences end 30 days after it was published.
South Africa's gambling revenue was R74.50 billion in the year to March 2025, of which online betting was R44.46 billion. What share was online betting, as a decimal? (Round to two decimals.)
A European sportsbook wants to enter a new country. What should it establish before sizing the market?
Sources for this lesson (31)
- American Gaming Association, "Commercial gaming revenue hits USD 78.7 billion in 2025, driving record USD 18.1 billion in gaming taxes nationwide", 26 February 2026
- Supreme Court of the United States, Murphy v. National Collegiate Athletic Association, No. 16-476, 14 May 2018
- DraftKings, annual report on Form 10-K for 2025 (states with legal sports betting; handle and net revenue margin)
- New Jersey Division of Gaming Enforcement, summary of gaming and Atlantic City taxes and fees (online sports wagering 19.75 percent from 1 July 2025), August 2026
- Illinois Gaming Board, FAQs on the new statutory sports wager tax (per-wager tax from 1 July 2025), 17 June 2025
- Boyd Gaming, Form 10-K exhibit "Governmental Gaming Regulations" (Illinois graduated sports wagering tax of 20 to 40 percent)
- Ohio Revised Code section 5753.021 (sports gaming receipts tax of 20 percent)
- Maryland General Assembly, fiscal note for HB 352 of 2025 (mobile sports wagering tax raised from 15 to 20 percent)
- Aluko and Oyebode (law firm), "Nigeria Lottery Act Supreme Court ruling 2024" (as reported)
- UK Gambling Commission, industry statistics, April 2025 to March 2026, 17 September 2026
- HM Revenue and Customs, "Gambling duty changes" (Remote Gaming Duty 40 percent from 1 April 2026; remote General Betting Duty 25 percent from 1 April 2027), 26 November 2025
- UK Gambling Commission, online slots stake limit guidance (GBP 5, and GBP 2 for ages 18 to 24, from 2025)
- Press Information Bureau (India), on the Promotion and Regulation of Online Gaming Act, 2025 (ban on online money games), 18 March 2026
- Press Information Bureau (India), Online Gaming Rules 2026 in force from 1 May 2026, 22 April 2026
- Press Information Bureau (India), FAQs on GST rate changes (betting, casinos and online money gaming at 40 percent from 22 September 2025), 3 September 2025
- UAE General Commercial Gaming Regulatory Authority, licence for the UAE Lottery, July 2024
- Wynn Resorts, annual report on Form 10-K for 2025 (Wynn Al Marjan Island)
- PAGCOR, "PH gross gaming revenues up 6.39 percent to PHP 396.14B in 2025", 16 April 2026
- Lawphil, Executive Order No. 74 of 2024 (Philippines) on the ban of offshore gaming operations by 31 December 2024
- Gaming Inspection and Coordination Bureau (Macau), monthly gross revenue from games of fortune, 2025
- Las Vegas Sands, fourth quarter and full year 2025 results (Form 8-K exhibit), 28 January 2026
- Osaka City, Osaka integrated resort (opening around autumn 2030)
- Tencent, 2025 annual and fourth quarter results release, 18 March 2026
- China Daily, notice limiting online game time for minors (8 pm to 9 pm on Fridays, weekends and holidays), 31 August 2021
- Kenya Revenue Authority, adjustment of excise duty rates by the Finance Act 2025 (betting duty of 5 percent of deposits), 12 July 2025
- National Gambling Board (South Africa), national gambling statistics for the year ending 31 March 2025, 2 October 2025
- Presidency of Brazil, Law 14,790 of 29 December 2023 on fixed-odds betting
- Presidency of Brazil, Complementary Law 224 of 26 December 2025 (betting tax of 13 percent in 2026, rising to 15 percent from 2028)
- Presidency of Brazil, Provisional Measure 1,394 of 25 September 2026 (ban on fixed-odds betting)
- Nintendo, consolidated results for the fiscal year ended 31 March 2026, 8 May 2026
- Sony Group, fiscal year 2025 results (Form 6-K), 8 May 2026
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