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Sports Betting Laws & Tax in India

Is sports betting legal in India? What tax do you pay on winnings? Who regulates the market? Here is everything you need to know about the legal framework for sports betting in India as of 2026.

Regulatory Framework

Regulator State-level gaming boards (varies by state); central: Public Gambling Act 1867
Legal Since 1867
Minimum Age 18+
Winnings Tax 30% TDS on winnings over ₹10,000 (net) from a single event

India has no federal online gambling law. The Public Gambling Act 1867 governs physical gambling but doesn't clearly cover online betting. States have jurisdiction — Sikkim, Goa and Meghalaya have issued online gambling licences. Most international sports betting operators accept Indian players through offshore licences. Fantasy sports (Dream11, etc.) are legal as 'skill games'.

Tax on Betting Winnings in India

Tax applies: 30% TDS on winnings over ₹10,000 (net) from a single event

Under Section 194B of the Income Tax Act, any prize or winnings above ₹10,000 from a single betting event attract 30% TDS (Tax Deducted at Source), withheld by the operator. Online gaming winnings above ₹100 are taxed at 30% from April 2023 (Finance Act 2023). You must declare all gambling income on your ITR.

Bonus & Promotion Rules

As most international operators serve India from offshore (Malta, Curaçao, etc.), Indian-specific bonus restrictions are minimal. Operators must comply with FEMA regulations for payment processing.

Editor's Perspective

James Calloway — Updated 2026

Cricket betting in India is not just dominant — it is in a different category from all other sports. The Indian Premier League (IPL) generates global betting volumes that rival the NFL Super Bowl, concentrated in a two-month window (March–May). Our IPL coverage is the most-read content on GambleCode during that period globally. Beyond cricket, fantasy sports (Dream11, MPL) operate legally and have helped normalise sports engagement in a way that benefits online betting adoption.

Peak betting periods: IPL (March–May), India vs Pakistan fixtures, ICC Men's Cricket World Cup.

Frequently Asked Questions

Is sports betting legal in India?

It's complex. Physical gambling laws are old and ambiguous online. Most states don't explicitly permit online betting. International operators serve Indian customers from offshore licences. Fantasy sports (Dream11, MPL) are clearly legal as skill-based games.

How much tax do I pay on betting winnings in India?

30% TDS applies to winnings above ₹10,000 from a single event, withheld at source. From April 2023, online gaming winnings above ₹100 per event are also taxed at 30%. All gambling income must be declared on your Income Tax Return (ITR).

Can I use UPI to bet on sports in India?

Many international sports betting sites accept UPI (PhonePe, Google Pay, Paytm UPI) for deposits. Withdrawals often go via bank transfer. Some operators accept Paytm Wallet and other Indian e-wallets.

This page is for informational purposes only and does not constitute legal or tax advice. Laws change — consult a qualified local advisor for personal guidance. Last reviewed: 2026.