Is Singapore the Template for UAE Casinos? What the Two Models Actually Share

Last updated: 21 October 2026

Analysts often compare the UAE's coming casino market with Singapore. Both are wealthy, tourist-heavy places that allow very few casinos, tie them to large resorts and regulate them heavily. On paper the comparison holds up only in part. Singapore's model is written into law with exact numbers: two casino licences until the end of 2030, a S$150 daily entry levy for citizens and permanent residents, and a gaming-floor cap for each casino set in a 2026 ministerial order. Most of the equivalent UAE rules have not been published. No UAE official we could find has said the country is copying Singapore.

Key takeaways

• Singapore's Casino Control Act 2006 requires that no more than two casino licences be in force until 31 December 2030.
• Citizens and permanent residents pay an entry levy of S$150 per 24 hours or S$3,000 a year, under section 116 of the Act. Foreign visitors do not pay it.
• Since 21 September 2026, a new order caps gaming areas at 16,000 square metres for Marina Bay Sands and 15,000 square metres for Resorts World Sentosa.
• In the UAE, the GCGRA has licensed one land-based casino, Wynn Al Marjan Island, which The National reports holds an exclusive, renewable 15-year licence for Ras Al Khaimah. No entry levy, locals policy or floor-area cap has been published.
• The Singapore comparison mostly comes from analysts. Wolfe Research benchmarks Wynn Al Marjan against "another wealthy limited license casino market".

Who says the UAE is following Singapore?

Mostly investment analysts. In October, Wolfe Research analyst Peter Supino argued that Wynn Al Marjan Island could beat Wynn's own target of up to US$1.66 billion in annual gaming revenue. His case rested on "benchmarking against Singapore, another wealthy limited license casino market popular with tourists", as quoted by SCCG Management.

That is an analyst's benchmark, not government policy. We found no GCGRA statement, Wynn filing or official UAE comment describing the UAE framework as modelled on Singapore. Our own comparison of Wynn's gaming floor with Macau, Singapore and Las Vegas covers the physical side of the comparison. This piece covers the rules.

How does Singapore's casino model work?

Singapore allows casinos only inside its two integrated resorts, Marina Bay Sands and Resorts World Sentosa. The rules are set out in the Casino Control Act 2006 and the orders made under it, and since August 2022 they have been enforced by the Gambling Regulatory Authority (GRA), which the Ministry of Home Affairs says "was reconstituted from the Casino Regulatory Authority" on 1 August 2022.

Five features define the model.

1. A legal cap on the number of casinos. Section 41 is headed "Two casinos only". It requires the authority to ensure, until 31 December 2030, "that there are not more than 2 casino licences in force". When the government extended that exclusivity period in 2019, it also secured about S$9 billion of new non-gaming investment from the two resorts.

2. An entry levy for residents. Section 116 bars casinos from admitting a Singapore citizen or permanent resident unless they have paid S$150 for every 24 hours or S$3,000 for annual membership. The levy is paid to the Singapore Totalisator Board for public, social or charitable purposes. The rates were raised from S$100 and S$2,000 in April 2019. After the order setting the higher rates expired unnoticed in April 2024, the Casino Control (Amendment) Act wrote them into the Act itself from 30 October 2024.

3. Fixed limits on floor space and machines. The Casino Control (Maximum Gaming Area) Order 2026 (S 644/2026), made under section 99(1A) of the Act, took effect on 21 September 2026. It caps the total gaming area at 16,000 square metres for Marina Bay Sands and 15,000 square metres for Resorts World Sentosa. A separate order caps gaming machines at 3,000 and 2,900 respectively.

4. Exclusion. Singapore residents can bar themselves from both casinos through the National Council on Problem Gambling's self-exclusion scheme. Families can apply for family exclusion orders, and third-party exclusions also exist. People receiving certain government social-assistance payments are excluded automatically under a ministerial order, updated again in September 2026.

5. Published taxes. Since March 2022 a tiered casino tax has applied. Premium gaming is taxed at 8 per cent on the first S$2.4 billion of gross gaming revenue and 12 per cent above that. Mass gaming is taxed at 18 per cent on the first S$3.1 billion and 22 per cent above that.

What is actually known about the UAE model?

Much less, because less has been published.

• One federal regulator. The GCGRA describes itself as having "exclusive jurisdiction to regulate, license, and supervise all commercial gaming activities and facilities in the UAE". There are no emirate-level casino regulators.
• One casino licensee so far. Wynn's joint venture, Island 3 AMI FZ-LLC, is the only land-based licensee on the GCGRA register. The National reported in August that Wynn Al Marjan Island "will have an exclusive, 15-year gaming licence for Ras Al Khaimah, which is renewable".
• A reported cap, not a legal one. Trade press has reported a model of one casino licence per emirate, which would mean seven at most. The GCGRA has never confirmed it. Our explainer on the one-casino-per-emirate model sets out what is reported and what is confirmed.
• The regulator decides who gets in. A resort representative told The National that the GCGRA "will determine who is permitted into the gaming area". No minimum age, dress code, entry fee or residents' policy has been published, as our Wynn entry rules guide tracks.
• No published gaming tax or floor cap. We found no published UAE gaming tax rate and no regulation limiting casino floor area.

Singapore and the UAE side by side

Feature — Singapore — UAE

• Number of casinos — Legal cap: 2 until 31 Dec 2030 — 1 licensed; one per emirate reported, not confirmed
• Licence term — MBS: 30-year concession from 2006 development agreement — Wynn: exclusive 15-year renewable RAK licence (reported by The National)
• Resident entry levy — S$150/day or S$3,000/year for citizens and PRs — None published
• Gaming-area cap — 16,000 sq m (MBS); 15,000 sq m (RWS) — None published; Wynn plans about 225,000 sq ft
• Exclusion — Self, family, third-party; automatic for some aid recipients — Responsible-gaming framework; no casino exclusion rules published
• Gaming tax — Published, tiered — None published

How big is Wynn's casino compared with Singapore's caps?

Bigger than either Singapore cap. Wynn's 2025 annual report describes "225,000 square feet of gaming area" at Al Marjan, which is roughly 20,900 square metres. Singapore's caps convert to about 172,000 square feet for Marina Bay Sands and 161,000 for Resorts World Sentosa. Las Vegas Sands' own annual report describes Marina Bay Sands' casino as about 157,000 square feet, with about 568 tables and 3,000 slots and electronic table games.

One caution: Singapore measures "gaming area" under a specific legal definition, and Wynn's figure may count space differently. The gap is real, but treat it as approximate. Under Singapore's caps, a floor of Wynn's planned size would not be permitted.

Where the comparison breaks down

Who the levy targets. Singapore built its model around protecting residents. When the government raised the levy in 2019, it presented the rise as a safeguard and said it "will implement further pre-emptive measures" to keep problem gambling under control. The National Council on Problem Gambling's survey found probable problem and pathological gambling falling from 2.6 per cent when the resorts opened to 0.9 per cent in 2017. The UAE has not said how it will treat residents at the casino door. Until it does, the most distinctive part of Singapore's model has no confirmed UAE equivalent.

What is fixed by law and what is a policy choice. Singapore's limits are in statute and gazetted orders, with exact numbers. The UAE's limits so far are licensing decisions, such as one licensee and one exclusive licence in Ras Al Khaimah, plus reporting about intent. Licensing decisions can change faster than statutes can.

Scale of the market. Singapore has two casinos for one city-state. If the one-per-emirate model is real, the UAE could eventually have more than three times as many casinos. Trade coverage of Wolfe's note mentioned a UAE market of US$3–5 billion and four or five casinos, but did not clearly attribute those figures, so we treat them as unsourced.

Why the comparison still matters

Wolfe's point is economic, not legal: scarcity in a wealthy, tourist-heavy market gives each licence a lot of pricing power. Singapore shows that a two-licence market can support very large resorts. Whether the UAE follows the rest of Singapore's model, with a resident levy, exclusion orders and fixed caps written into law, is up to the GCGRA, and it has not said. Until it publishes casino entry and responsible-gaming rules for Wynn, the accurate description is that the UAE resembles Singapore in market structure but has not yet matched it on resident protections.

For help with gambling harm, Singapore's NCPG runs a helpline on 1800-6-668-668. In the UAE, licensed operators such as Play971 offer deposit limits, time-outs and self-exclusion, which our responsible gaming rules guide explains.

FAQ

Is the UAE copying Singapore's casino model? No official has said so. The comparison comes mainly from analysts such as Wolfe Research, who point to both being wealthy, limited-licence tourist markets.

How much is Singapore's casino entry levy? S$150 for each 24-hour period or S$3,000 a year, payable by Singapore citizens and permanent residents under section 116 of the Casino Control Act 2006. Foreign visitors do not pay it.

How many casinos does Singapore allow? Two. Section 41 of the Act bars more than two casino licences until 31 December 2030.

Will UAE residents pay an entry fee at Wynn Al Marjan? Unknown. The GCGRA will decide who may enter the gaming area, but no fee or residents' policy has been published.

Is Wynn Al Marjan's casino bigger than Marina Bay Sands'? On published figures, yes: about 225,000 square feet planned, against about 157,000 square feet at Marina Bay Sands. The two companies may measure gaming space differently.

What is Singapore's casino regulator? The Gambling Regulatory Authority, reconstituted from the Casino Regulatory Authority on 1 August 2022.

Further reading

• Wynn Al Marjan's gaming floor vs Macau, Singapore and Las Vegas
• One casino per emirate? The UAE's reported licensing model
• Wynn Al Marjan casino entry age and dress code
• Wynn Al Marjan's UAE gaming licence
• Responsible gaming rules in the UAE

Sources

• Singapore Statutes Online, Casino Control Act 2006 (current version, ss 41, 99, 116): https://sso.agc.gov.sg/Act/CCA2006
• Government Gazette, S 644/2026, Casino Control (Maximum Gaming Area) Order 2026 (18 Sep 2026): https://assets.egazette.gov.sg/2026/Legislative%20Supplements/Subsidiary%20Legislation%20Supplement/26sls644.pdf
• Singapore Statutes Online, Casino Control (Maximum Gaming Area) Order 2026 (in operation 21 Sep 2026): https://sso.agc.gov.sg/SL/CCA2006-S644-2026
• Government Gazette, S 645/2026, Casino Control (Maximum Number of Gaming Machines and Gaming Programs) Order 2026 (18 Sep 2026): https://assets.egazette.gov.sg/2026/Legislative%20Supplements/Subsidiary%20Legislation%20Supplement/26sls645.pdf
• Government Gazette, S 639/2026, Casino Control (Exclusion from Casino — Social Assistance Programme and Subsidy Scheme) (Amendment) Order 2026 (18 Sep 2026): https://assets.egazette.gov.sg/2026/Legislative%20Supplements/Subsidiary%20Legislation%20Supplement/26sls639.pdf
• Ministry of Home Affairs, "Commencement of the Casino Control (Amendment) Act on 30 October 2024" (29 Oct 2024): https://www.mha.gov.sg/media-room/newsroom/commencement-of-the-casino-control-amendment-act-on-30-october-2024/
• Ministry of Home Affairs, "Integrated Resorts to Invest S$9 billion in New World-Class Attractions and Experiences" (3 Apr 2019): https://www.mha.gov.sg/media-room/newsroom/integrated-resorts-to-invest-s9-billion-in-new-world-class-attractions-and-experiences/
• Ministry of Home Affairs, "Regulating casino and gambling industry": https://www.mha.gov.sg/what-we-do/regulating-casino-and-gambling-industry
• National Council on Problem Gambling (MSF), exclusions and visit limits: https://www.msf.gov.sg/ncpg
• Las Vegas Sands, Form 10-K for 2025: https://www.sec.gov/Archives/edgar/data/1300514/000130051426000013/lvs-20251231.htm
• Wynn Resorts, Form 10-K for 2025: https://www.sec.gov/Archives/edgar/data/1174922/000117492226000013/wynn-20251231.htm
• The National, Wynn Al Marjan Island preview (5 Aug 2026): https://www.thenationalnews.com/travel/2026/08/05/wynn-al-marjan-island-gaming-gambling-restaurants-art/
• SCCG Management, "Wolfe Research expects Wynn Al Marjan Island to surpass $1.66 billion annual gaming revenue target" (Oct 2026): https://sccgmanagement.com/sccg-articles/2026/10/14/wolfe-research-expects-wynn-al-marjan-island-to-surpass-166-billion-annual-gaming-revenue-target/
• GCGRA, press release with authority boilerplate (14 Aug 2026): https://www.gcgra.gov.ae/en/news/press-releases/august-2026-press-release-adgms-fsra-signs-memorandum-of-understanding-with-gcgra-to-strengthen-regulatory-cooperation/