Dubai Casino Project - Al Marjan Island Casino

The first legal casino in the United Arab Emirates is not opening in Dubai but in the neighbouring emirate of Ras Al Khaimah. Wynn Al Marjan Island, rising on Al Marjan Island, will be the region's first integrated resort with a USD 5.7 billion budget, 1,530 keys and a gaming floor of roughly 20,900 square metres. Below you will find the verified project data, the current state of UAE gambling law, the GCGRA licence categories, and the company setup and tax framework for businesses aiming to join the supply chain.
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Table of Contents

Is There a Casino in Dubai? The Short Answer

Wynn Al Marjan Island: Verified Project Facts

Is Gambling Legal in the UAE?

What Will Wynn Al Marjan Island Include?

Where Is Al Marjan Island and How Far Is It From Dubai?

Who Will Be Allowed to Gamble?

UAE Gaming Licence Types and How to Apply

Entering the UAE Casino Economy as a Company

Economic Impact on Ras Al Khaimah

Will Dubai or Abu Dhabi Get a Casino Next?

References

Is There a Casino in Dubai? The Short Answer

There is no casino operating in Dubai, and no licensed casino project has been announced there. The first legal casino in the United Arab Emirates will sit inside Wynn Al Marjan Island, an integrated resort being built on Al Marjan Island in Ras Al Khaimah, roughly an hour north of Dubai by road. Wynn Resorts, the operator, received the country's first commercial gaming licence in October 2024. The phrase "Dubai casino" is a common misnomer: the project sits in a neighbouring emirate, not in Dubai itself.

That distinction is more than geography. Any company that wants to serve the supply, hospitality, food and beverage or technology ecosystem forming around the resort will deal with Ras Al Khaimah licensing authorities and the federal gaming regulator, not with Dubai.

Infographic: The Wynn Al Marjan Island Project

Wynn Al Marjan Island: Verified Project FactsRas Al Khaimah, UAE — confirmed figuresworldcompanysetup.comOPENINGSeptember next yearAnnounced by Wynn ResortsTOTAL INVESTMENTUSD 5.7 billionBudget revised up by USD 600 millionLOCATIONAl Marjan IslandRas Al Khaimah, about 1 hour from DubaiROOMS AND SUITES1,530 keys70-storey tower, villas and marina residencesGAMING FLOORapprox. 20,900 sq mPlus a separate high-limit floor upstairsDINING22 venues12,000 sq m retail, 7,708 sq m convention spaceGAMING LICENCE15 yearsGCGRA — the first commercial licence in the UAEWYNN STAKE40%USD 1.06 billion contributed to the joint ventureSource: compiled from Wynn Resorts second-quarter investor disclosure, GCGRA and Gulf News.

Wynn Al Marjan Island: Verified Project Facts

Much of the data circulating about this project is out of date. The table below brings together the figures confirmed by Wynn Resorts investor disclosures and regulatory sources.

Table 1: Confirmed headline data for the Wynn Al Marjan Island project.
ItemCurrent FigureNotes
OpeningSeptember next yearAnnounced in Wynn Resorts' second-quarter disclosure on 5 August
Total project costUSD 5.7 billionBudget revised up by USD 600 million
Wynn Resorts stake40%USD 1.06 billion of cash contributed to the joint venture to date
Rooms and suites1,530 keys1,217 rooms, 297 suites, royal apartments, townhomes and marina estates
Gaming floorApprox. 20,900 sq mA separate high-limit floor is planned on an upper level
Dining22 restaurants and bars12,000 sq m of retail and 7,708 sq m of convention space
Beachfront550 metresWith a 98-berth superyacht marina
Gaming licence15 yearsIssued by the GCGRA in October 2024 as the UAE's first commercial licence

Why the Opening Date Moved

The resort was originally scheduled to open in the first quarter. Wynn Resorts pushed the date to September after regional tensions forced a construction pause in February and disrupted supply lines. The company attributes roughly half of the USD 600 million cost increase directly to that stoppage. The tower topped out last December; interior fit-out and facade work are under way.

Investment Size and Ownership Structure

The project is delivered through a joint venture between Wynn Resorts and Ras Al Khaimah-based partners, with Wynn holding a 40% stake and local investors holding the balance. The structure mirrors a familiar model for large UAE tourism assets: an international brand takes the operating role while local partners carry the land and much of the capital.

Is Gambling Legal in the UAE?

Most answers to this question are either outdated or incomplete. The accurate answer has two layers.

What Federal Law Still Prohibits

Unlicensed gambling remains a criminal offence under UAE penal legislation. Online betting, unlicensed games of chance and access to offshore betting sites all fall inside the prohibition. Gambling has not been made generally lawful; a narrow, licensed category has been carved out of an otherwise standing ban.

What Is the GCGRA and What Does It Regulate?

The General Commercial Gaming Regulatory Authority (GCGRA) was established as the sole federal body empowered to license commercial gaming. It describes itself as the only competent authority to issue commercial gaming licences in the UAE. Its remit extends well beyond casinos: it runs separate licence categories for lotteries, internet gaming, sports wagering, supplier companies and individual gaming employees. In practice this means a business does not need an operator licence to enter the sector legitimately — there is a regulated route on the supplier side as well.

Which Emirate Is Getting the Casino?

Ras Al Khaimah is the only emirate with an announced integrated resort. No casino project has been declared for Dubai or Abu Dhabi. Because emirates set their own tourism policy within the federal framework, Ras Al Khaimah's early move gives it a first-mover position on both the operator and the supplier side.

What Will Wynn Al Marjan Island Include?

The property is designed as a full leisure and business destination rather than a casino with rooms attached. Published plans include:

Where Is Al Marjan Island and How Far Is It From Dubai?

Al Marjan Island is a reclaimed development of four coral-shaped islands reaching into the Arabian Gulf from the Ras Al Khaimah shoreline. It covers more than 2.7 square kilometres with around 7.8 kilometres of coastline. The island is roughly an hour by road from central Dubai and about forty minutes from Ras Al Khaimah International Airport, and both journeys are expected to shorten as the emirate's transport programme completes.

The commercial logic of the location is straightforward: the resort is close enough to draw on Dubai's visitor volume while sitting in an emirate with materially lower land and operating costs. For anyone planning a hotel, property or service investment in the area, that balance is the deciding factor.

Who Will Be Allowed to Gamble?

Entry rules will be set by the conditions attached to the GCGRA licence and are expected to be published in detail before the resort opens. Comparable regimes in the region are built around age limits, identity verification, self-exclusion registers and responsible gaming duties. Industry sources expect the visitor base to be predominantly tourists, with the possibility of separate rules for residents. Presenting those unconfirmed details as settled fact ahead of the official announcement would be misleading.

The likely operating model resembles Singapore's integrated resorts: registered entry, a gaming floor physically separated from the rest of the hotel, restrictions on advertising and promotion, and occupational licensing for floor staff. Most visitors are expected to use the accommodation, dining, convention and retail offer without entering the gaming floor at all. For suppliers, that is the important detail: the bulk of demand sits in hospitality and events, not at the tables.

UAE Gaming Licence Types and How to Apply

Entering the sector does not have to mean operating a casino. The GCGRA licensing architecture opens several doors at different scales.

Table 2: GCGRA licence categories and typical applicant profiles.
Licence CategoryWho It Is ForScope
Gaming facilityIntegrated resort operatorsAuthority to operate a physical casino
Lottery and lottery retailerLottery operators and points of saleOperating and distributing national lottery products
Internet gamingDigital gaming platformsLicensed online gaming offerings
Sports wageringBetting operatorsLicensed sports betting activity
Gaming-related vendorEquipment, software, payments and service firmsSupplying goods and services to licensed operators
Key person and employee licenceExecutives and gaming floor staffIndividual suitability and occupational competence

Applications share a common core: disclosure of ultimate beneficial owners, financial capacity evidence, source-of-funds review, an anti-money-laundering programme and a fit-and-proper assessment of senior management. The process is not quick; even vendor licences require a substantial due diligence file. Because the regulator has not published a standard fee schedule, exact application and bond amounts cannot be stated reliably and should be confirmed with the authority before filing.

Entering the UAE Casino Economy as a Company

A gaming licence is not the only way into this economy. The accommodation, transport, food and beverage, events and technology ring forming around the resort is a far more accessible entry point.

Company Setup Options in Ras Al Khaimah

Three main routes exist in the emirate: a free zone company, a mainland company and an international company registration. A free zone structure suits service and trading businesses that want full foreign ownership and a fast incorporation; a mainland licence may be required for businesses selling directly to end customers inside the emirate. For the detail, see our guides to RAK company registration and UAE free zones. Businesses planning tourism activity should also review how to start a tourism company, which carries its own permit category.

Tax: 9% Corporate Tax and 5% VAT

UAE corporate tax applies at 9% on taxable income above AED 375,000, with income below that threshold taxed at 0%. The standard VAT rate is 5%. A different regime can apply to free zone companies that meet the qualifying income conditions, but that status is not automatic: economic substance and qualifying activity requirements have to be evidenced. Whether a dedicated gaming levy or revenue share will apply has not been published. Shareholders resident abroad should also assess double taxation treaties and controlled foreign company rules; our UAE tax consultancy page sets out the general framework.

Supply Opportunities Beyond the Gaming Floor

A 1,530-key property starts buying long before it opens. Hotel textiles and furnishings, kitchen equipment, food supply, laundry and cleaning, security technology, digital payment infrastructure, recruitment and training, event production and transport services all sit outside the gaming licence requirement. Only firms supplying equipment or software directly to the gaming floor fall into the vendor licence category. For any company hoping to reach the procurement list, the decisive step is having a local legal entity and the right permit in place before the resort opens.

Economic Impact on Ras Al Khaimah

Wynn Resorts has said the resort will employ thousands of people at full capacity and began recruiting well ahead of opening. The emirate positions the casino not as a standalone attraction but as a multiplier that lifts hotel capacity and visitor spend across the board.

That fits a broader programme. Ras Al Khaimah has spent years building capacity in nature tourism, adventure sports and the meetings market, and the integrated resort adds an upper-tier layer on top of that portfolio. Airport capacity, road connections and a bridge to improve island access are advancing on the same timetable. For an investor, the meaningful signal is not the size of one property but the fact that transport, accommodation and events infrastructure are being raised together.

On the property side, price movement is visible on and around Al Marjan Island. A note of caution is warranted: the "20-40% capital appreciation" and "up to 10% rental yield" claims circulating in the market are largely sales material and are not backed by independent data. Any investment case should be built on handover schedules, developer track record, service charges and real occupancy figures. See our guides on buying property in the UAE and the UAE Golden Visa.

Will Dubai or Abu Dhabi Get a Casino Next?

Neither emirate currently has a licensed casino project, and no licence announcement has been made. Scenarios for Dubai circulate in the industry, but nothing has been confirmed. Ras Al Khaimah, meanwhile, has set aside land for a second integrated resort, which suggests the emirate does not intend to stop at one. For decision-makers the more useful question is not when Dubai will follow, but how to get into the supply chain being built in Ras Al Khaimah now.

Our Dubai company formation page is a practical starting point for structuring in the region. For comparison, Singapore and Saudi Arabia are worth weighing as alternatives.

References

Who Actually Stands to Gain From the Wynn Al Marjan Island Project?

The operator is not the only beneficiary. A 1,530-key property buys steadily across dozens of categories: food supply, hotel textiles, kitchen equipment, laundry, security technology, digital payment infrastructure, recruitment and event production. Most of those categories require no gaming licence at all — only firms supplying equipment or software directly to the gaming floor fall under the vendor licence regime.

The decisive threshold for any company planning to trade in the region is having a legal entity and the correct permit in Ras Al Khaimah before the resort opens. Procurement lists close ahead of launch, and entering later is considerably harder.

Your Next Step Into the Ras Al Khaimah Casino Economy

Choosing between a free zone company, a mainland company and an international registration in Ras Al Khaimah depends on your activity, your customer profile and your tax planning. The wrong permit category can block a supply contract or delay bank account opening.

Talk to our team about the right structure, permit category, residence visas and tax obligations.

Frequently Asked Questions and Answers

No. There is no operating or licensed casino in Dubai. The first legal casino in the United Arab Emirates will be inside Wynn Al Marjan Island, an integrated resort on Al Marjan Island in the emirate of Ras Al Khaimah, roughly an hour north of Dubai by road.

Partly. Unlicensed gambling remains a criminal offence under federal law, and online betting and offshore betting sites stay prohibited. Commercial gaming licensed by the General Commercial Gaming Regulatory Authority (GCGRA) is the exception. Gambling has not been made generally lawful; a narrow licensed category has been carved out.

Wynn Resorts announced in its second-quarter investor disclosure that the resort will open in September of next year. It had previously been scheduled for the first quarter; a construction pause caused by regional tensions moved the date back.

The total project budget stands at USD 5.7 billion after a USD 600 million upward revision driven by the construction pause and supply delays. Wynn Resorts holds a 40% stake in the joint venture and has contributed USD 1.06 billion in cash to date.

Al Marjan Island is a reclaimed development of four islands extending into the Arabian Gulf from the Ras Al Khaimah coast. It covers more than 2.7 square kilometres with around 7.8 kilometres of coastline, and sits roughly an hour by road from central Dubai and about forty minutes from Ras Al Khaimah International Airport.

The 70-storey tower is planned for 1,530 keys in total: 1,217 rooms, 297 suites, royal apartments, garden townhomes and marina residences. The main gaming floor is approximately 20,900 square metres with a separate high-limit area upstairs. The resort will also have 22 restaurants and bars, 12,000 square metres of retail and 7,708 square metres of convention space.

The GCGRA accepts applications for gaming facility, lottery and lottery retailer, internet gaming, sports wagering, gaming-related vendor, and key person and employee licences. Applications require disclosure of ultimate beneficial owners, financial capacity evidence, source-of-funds review, an anti-money-laundering programme and a fit-and-proper assessment of senior management. The regulator has not published a standard fee schedule, so amounts should be confirmed before filing.

Entry rules will follow the conditions attached to the GCGRA licence and are expected to be published in detail before opening. Comparable regimes in the region rely on age limits, identity verification, self-exclusion registers and responsible gaming duties. Industry sources expect separate rules may apply to residents.

No. Accommodation, food supply, hotel textiles, kitchen equipment, laundry, cleaning, security technology, digital payment infrastructure, recruitment, training, event production and transport all fall outside the gaming licence requirement. Only firms supplying equipment or software directly to the gaming floor need a vendor licence.

UAE corporate tax applies at 9% on taxable income above AED 375,000, with income below that threshold taxed at 0%. The standard VAT rate is 5%. A different regime can apply to free zone companies meeting the qualifying income conditions, but that status is not automatic. No dedicated gaming levy has been published.

Neither emirate currently has a licensed casino project and no licence announcement has been made. Ras Al Khaimah, however, has set aside land for a second integrated resort.

Wynn Resorts received the UAE's first commercial gaming licence from the GCGRA in October 2024. According to the company, the licence was granted for a term of 15 years.

Written by Int. Finance & Tax Consultant · ·

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