Regulation 3/30

Taxation 2/20

Product 2/20

Integrity 1/15

Advertising 1/15

Market Summary

Whilst betting is widespread across India it is mainly prohibited and therefore unlicensed and unregulated. Player protection and market oversight is therefore absent, as are fiscal returns. The unregulated market and related criminality will continue to flourish.



Regulatory framework

Betting is prohibited across most of India under the Public Gaming Act 1867. However, the Constitution empowers states to regulate and tax betting. Land-based betting on racing is permitted in 11 states (active in six). Karnataka (since rescinded) and West Bengal permitted online horse race betting in 2020. Sikkim (Online Gaming Act 2009) licenses betting via land-based intranet, but only within the state.

Licensing numbers & costs

In the small state of Sikkim (population of less than 1 million), a provisional licence for offering land-based sports betting costs 100k rupees. That enables the licensee to set up the infrastructure and comply with other licensing requirements. A regular licence is then issued for a period of five years and costs 10 million rupees.

Enforcement & player protection

Betting is mainly prohibited and therefore unlicensed and unregulated; as such, there are no specific player protection or gambling responsibility measures. Sikkim imposes some measures such as prohibiting under 18s. The Prevention of Money Laundering Act, 2002 (PMLA) prohibits money laundering activities.

Betting tax & levies

In Sikkim, operators are required to pay a levy of 10% of gross gaming yield or five crore rupees, whichever is higher. Indian income tax laws state that any winnings from any lottery or other game that exceeds INR10k is subject to a withholding tax of 30%.

Other taxation

Corporation tax is 30% for domestic and 40% for foreign companies. Good and Services Tax (GST) 28%.

Betting channels

Very limited access to licensed land-based and online racing and sports betting.

Types of betting

Licensed land-based, and to a lesser extent online horse race betting, is available in some states. In Meghalaya, betting on the sport of teer (a form of archery) is licensed. In Nagaland, betting on virtual sports and team selection sports can be offered. Only teSikkim allows betting on real sporting events.

Betting integrity

India is not involved in the Council of Europe sports manipulation convention or its network of national platforms. Despite widespread unregulated betting, match-fixing in Indian sport and various Supreme Court reports recommending regulation to protect sporting integrity, no legislation has been passed.


No specific match-fixing law (a Bill was shelved in 2017) and attempts to use existing criminal law have proved unsuccessful. Some sports sanctions imposed.

Advertising (incl. bonuses) & sponsorship

Under the Advertising Standards Council of India (ASCI) Code, adverts for products that are banned under law are prohibited. The Cable Television Network Rules 1994 state that the advertisement of gambling is prohibited, but the advertisement of games of skills, such as horse racing, is not. In Sikkim, licensees can advertise under certain provisions such as not targeting under 18s; bonuses are also allowed.