Tax on Casino Winnings for UAE Residents: Why a Las Vegas Win Can Cost 30%

Last updated: 13 November 2026

Tax on casino winnings for UAE residents depends on where you win, not where you live: the UAE does not levy income tax on individuals, but the United States taxes most gambling winnings of foreign visitors at a flat 30%, usually withheld before you are paid. UAE residence does not reduce that rate, because the UAE has no income tax treaty with the US. There is one large exception: no US tax applies to winnings from blackjack, baccarat, craps, roulette or big-6 wheel. This guide sets out how the IRS rules work for a UAE resident, using the IRS's own wording. It is general information, not tax advice.

Key takeaways

• The UAE does not levy income tax on individuals, so there is no UAE tax on winnings, whether won at home or abroad.
• The US taxes a non-US visitor's gambling winnings at 30% of the gross amount, under IRS Publication 515, unless a tax treaty exempts them.
• Winnings from blackjack, baccarat, craps, roulette and big-6 wheel are not taxed at all for non-business players.
• The UAE is not among the 25 countries whose residents are exempt by treaty. Malta's residents are taxed at 10%.
• Withheld tax and winnings are reported on Form 1042-S, and gambling losses cannot be set against those winnings.

Do UAE residents pay tax on casino winnings?

Not to the UAE. The government portal u.ae states that "the UAE does not levy income tax on individuals", and that covers winnings from a casino abroad as well as prizes at home. Our guide to tax on UAE lottery winnings covers the domestic side, including Big Ticket and the UAE Lottery; this article is about what happens when you win in another country.

That second question is the one that catches people. Most countries tax income where it arises, so a win in a foreign casino can be taxed by that country regardless of your home rules. The United States is the clearest case, because its rules require tax to be withheld at source, by the payer, before the money reaches you.

Being tax-free at home does not make you tax-free abroad. The rest of this guide explains the US rules.

How much tax does the US take from a UAE resident's winnings?

Thirty per cent of the gross amount. IRS Publication 515 (2026 edition) states: "In general, nonresident aliens are subject to chapter 3 withholding at 30% on the gross proceeds from gambling won in the United States if that income is not effectively connected with a U.S. trade or business and is not exempted by treaty."

Three phrases in that sentence matter for a UAE resident:

• Nonresident alien. Under IRS Publication 519, anyone who is not a US citizen is a nonresident alien unless they pass the green card test or the substantial presence test. A typical UAE expat or Emirati on holiday in Nevada is a nonresident alien.
• Gross proceeds. The 30% applies to the winnings themselves, not to your profit for the trip.
• Not exempted by treaty. Some countries have treaties that remove the tax. The UAE does not, as explained below.

Publication 515 is written for withholding agents, the payers of the income; for a casino jackpot, that is the casino. The winnings and the tax withheld are reported on Forms 1042 and 1042-S, according to Publication 515.

Which casino games are exempt from US tax?

Five table games. Publication 515 says: "No tax is imposed on nonbusiness gambling income a nonresident alien wins playing blackjack, baccarat, craps, roulette, or big-6 wheel in the United States." Publication 519 repeats the same rule.

Game — US tax for a UAE-resident visitor

• Blackjack, baccarat, craps, roulette, big-6 wheel — None (non-business play)
• Other gambling winnings, including games not on the list above — 30% of gross, unless effectively connected with a US business
• Pari-mutuel bets on a live US horse or dog race, placed legally outside the US — Excluded from gross income (Publication 519)

The exemption names only those five games. Slot machines, keno, bingo, poker and sports bets do not appear on the list, so the general 30% rule is the starting point for them. Publication 515 also notes that gambling income not subject to chapter 3 withholding is not reported on Form 1042-S, so a big roulette win should not come with a 1042-S at all.

The word "nonbusiness" matters too. Publication 515 says nonresident aliens whose gambling income is effectively connected with a US trade or business are taxed at graduated rates on their net gambling income. That covers professional gamblers operating in the US, not holidaymakers.

Does the UAE have a tax treaty that removes the 30%?

No. The IRS's A-to-Z list of US income tax treaties, last reviewed 3 January 2026, does not include the United Arab Emirates.

Publication 515 names the countries whose residents (as defined by the treaty) pay no US tax on gambling income: "Austria, Belgium, Bulgaria, Czech Republic, Denmark, Finland, France, Germany, Iceland, Ireland, Italy, Japan, Latvia, Lithuania, Luxembourg, Netherlands, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Tunisia, Turkey, Ukraine, and the United Kingdom." It adds that "gambling income of residents of Malta is taxed at 10%". The same publication records that the Hungary and Russia exemptions are no longer in operation, from 1 January 2024 and 16 August 2024 respectively.

To claim a treaty benefit, Publication 515 says the winner must give the payer a Form W-8BEN with a US or foreign taxpayer identification number.

I live in Dubai but hold a UK passport. Can I use the UK treaty?

Possibly not, and this is where you need professional advice. The treaty list applies to "residents (as defined by treaty)" of those countries, not to their passport holders. A British national who lives and works in Dubai may not count as a UK resident for treaty purposes. Whether you qualify depends on your circumstances and the treaty's residence rules, which this article does not attempt to apply. Speak to a qualified tax adviser before relying on any treaty claim.

Can I deduct my losses or get the tax back?

Not by setting losses against the winnings. IRS Publication 519 says nonresident aliens "cannot include deductions and/or losses that relate to exempt income or to income that is not effectively connected with a U.S. trade or business". A visitor who loses heavily on slots over a week and then lands one large jackpot is taxed on that jackpot's gross amount.

If tax was withheld when it should not have been, for instance on a payout from one of the five exempt games, or where a valid treaty claim was missed, the process for recovering it goes through a US tax return. The details depend on your situation, which is another reason to take professional advice.

What should I keep after a win in the US?

Keep the Form 1042-S if the casino issues one, the payout receipt, and proof of your trip. These records do two jobs. They show what the US withheld, and they help back home: if you bring more than Dh60,000 in cash or bearer instruments into the UAE, you must declare it, and a customs form alone is not treated as evidence of where money came from. Our guide to bringing casino winnings into the UAE covers that rule.

A note on gambling itself

Tax rules only matter when you win, and most trips end in losses. If casino trips are becoming a habit you want to control, our guide to responsible gambling help in the UAE lists support options. For the legal position at home, see is gambling legal in the UAE.

This article is general information based on IRS publications as of November 2026. It is not tax advice. Tax treatment depends on your citizenship, residence and circumstances; consult a qualified tax adviser.

FAQ

Do UAE residents pay tax on casino winnings? Not to the UAE, which does not levy income tax on individuals. The country where you win may tax you; the US takes 30% of most gambling winnings from foreign visitors.

Is roulette or blackjack tax-free in Las Vegas for UAE residents? Yes, for non-business players. The IRS imposes no tax on a nonresident alien's winnings from blackjack, baccarat, craps, roulette or big-6 wheel.

Are slot machine winnings taxed for UAE residents in the US? Slots are not among the five exempt games, so the general rule applies: 30% of the gross winnings, withheld and reported on Form 1042-S.

Does the UAE have a tax treaty with the US? No. The UAE does not appear on the IRS list of US income tax treaties, so UAE residents cannot use a treaty to cut the 30% rate.

Can I offset my gambling losses? Generally no. IRS Publication 519 says nonresident aliens cannot deduct losses relating to income that is not effectively connected with a US trade or business.

Does this apply to US citizens living in Dubai? No. This guide covers nonresident aliens. US citizens and green-card holders are taxed under different rules and should seek specific advice.

Further reading

• Tax on UAE lottery winnings
• Bringing casino winnings into the UAE: the customs rule
• Nearest casino to Dubai
• Responsible gambling help in the UAE
• Is gambling legal in the UAE?

Sources

• Internal Revenue Service, "Publication 515 (2026), Withholding of Tax on Nonresident Aliens and Foreign Entities": https://www.irs.gov/publications/p515
• Internal Revenue Service, "Publication 519 (2025), U.S. Tax Guide for Aliens": https://www.irs.gov/publications/p519
• Internal Revenue Service, "United States income tax treaties - A to Z" (last reviewed 3 January 2026): https://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z
• UAE Government portal (u.ae), "Taxation": https://u.ae/en/information-and-services/finance-and-investment/taxation