By StrikeOdds Desk, Editorial team for Indian sports betting and casino
This is the question every Indian bettor asks first, and the honest answer is that it is complicated. India does not have a single, clear law that says “online betting is legal” or “online betting is illegal.” Instead, the legal landscape is a patchwork of colonial-era legislation, state-level gambling laws, recent central legislation (PROGA 2025), and a Supreme Court constitutional challenge that has not yet been resolved.
Here is what we can say with confidence as of March 2026, followed by the detail behind each point.
The Current Legal Position (April 2026)
The Public Gambling Act of 1867 is the foundation of Indian gambling law. It prohibits operating or visiting “common gaming houses” but was written over 150 years ago and makes no mention of the internet, online betting, or digital platforms. This creates a significant legal gap – online betting is not explicitly addressed by the central law that most states still rely on.
PROGA 2025 (The Promotion and Regulation of Online Gaming Act, 2025) was passed by Parliament in August 2025 and received Presidential assent on August 22, 2025. It introduces a blanket ban on “online money games” including betting and gambling. However, the Act’s rules have not been formally notified, it has not been enforced against individual bettors, and it faces a constitutional challenge before the Supreme Court. The practical impact so far has been on domestic real-money gaming platforms (like Dream11 and MPL, which have suspended or scaled down operations) rather than on offshore sportsbooks or individual bettors. For a detailed breakdown of PROGA, see our PROGA 2025 Explained page.
Offshore sportsbooks remain accessible. International betting sites licensed in Curaçao, Malta, the UK, and other jurisdictions continue to operate and accept Indian players. PROGA claims extraterritorial jurisdiction over offshore platforms, but enforcement against foreign operators has proven difficult. Millions of Indians continue to access licensed offshore sportsbooks, particularly during the IPL season.
No individual bettor has been prosecuted for using an offshore sportsbook in India. Enforcement efforts have focused on operators and payment networks, not on individual players placing bets.
Gambling is a State subject under the Indian Constitution (Entry 34, State List). Different states have different laws, and some states are considerably more restrictive than others. See our Gambling Laws by Indian State page for state-specific details.
What Does This Mean for Indian Bettors in Practice?
For Indian players using licensed offshore sportsbooks and casinos in 2026, the practical reality is as follows:
You can access most offshore sportsbooks. Sites like 1xBet, Dafabet, Puntit, 4rabet, BC.Game, and others on the StrikeOdds recommended list remain accessible from India. Some ISPs may block specific sites, but this varies by provider and region.
You can deposit and withdraw in INR. UPI, Google Pay, PhonePe, Paytm, and bank transfers continue to work at most offshore sportsbooks. Cryptocurrency is also widely accepted and provides an additional layer of privacy.
Your winnings are taxable. Regardless of the legal grey area around betting itself, any income from gambling is taxable in India. Winnings are taxed at 30% under the Income Tax Act, plus applicable surcharge and cess. Cryptocurrency gains from betting may also attract the 30% crypto tax. Keep records of your deposits and withdrawals for tax purposes.
The legal risk for individual bettors is extremely low. No individual has been prosecuted for using an offshore betting site. Enforcement targets operators and payment infrastructure, not players. However, laws can change, and we always recommend staying informed about developments in your state.
What Is Legal Without Any Ambiguity?
Certain forms of gambling are clearly legal in India:
Horse racing betting is legal nationwide. The Supreme Court ruled in 1996 (K.R. Lakshmanan v. State of Tamil Nadu) that horse racing is a game of skill, exempting it from gambling prohibitions.
State-run lotteries are legal in 13 states including Kerala, Goa, Maharashtra, Punjab, Sikkim, West Bengal, Meghalaya, Manipur, Mizoram, Nagaland, and others. Each state regulates its own lottery system.
Physical casinos are legal in Goa (12 onshore casinos and 6 offshore vessels), Sikkim (casinos in five-star hotels), and Daman (under the same framework as Goa). You must be 21 or older to enter.
Esports and social gaming (without real-money wagering) are permitted under PROGA 2025. The Act explicitly carves out esports recognised under the National Sports Governance Act, 2025, and online social games that do not involve money.
What About Skill-Based Games?
Before PROGA 2025, Indian courts consistently held that games of skill (like poker, rummy, and fantasy sports) were not gambling and were therefore legal. Multiple Supreme Court and High Court judgments supported this distinction.
PROGA 2025 changed this by imposing a blanket ban on all “online money games” regardless of whether they involve skill or chance. This is one of the primary grounds for the constitutional challenge before the Supreme Court – critics argue that banning skill games violates the fundamental right to engage in a legitimate occupation under Article 19(1)(g) of the Constitution.
As of March 2026, the Supreme Court has not ruled on this challenge. The outcome will significantly shape the legal landscape for all forms of online gaming in India. Until then, domestic real-money skill gaming platforms remain largely suspended, while offshore sportsbooks continue operating.
Tax Obligations for Indian Bettors
Regardless of the legal grey area around betting, your tax obligations are clear:
Gambling winnings are taxed at 30% under Section 115BB of the Income Tax Act. This applies to winnings from all forms of gambling, including online betting at offshore sportsbooks.
TDS (Tax Deducted at Source) applies to gambling winnings above ₹10,000 at domestic platforms. Offshore sportsbooks do not deduct TDS, so the responsibility falls on you to declare winnings in your income tax return.
Cryptocurrency gains from betting may attract the 30% crypto tax introduced in 2022. If you deposit crypto, bet with it, and withdraw more than you deposited, the profit may be taxable under both gambling and crypto provisions.
Keep records. Maintain a log of deposits, withdrawals, and net profit or loss for each financial year. This protects you in the event of a tax inquiry.
StrikeOdds is not a tax advisory service. Consult a qualified tax professional for advice specific to your situation.
Our Position at StrikeOdds
StrikeOdds recommends only licensed offshore sportsbooks and casinos that hold valid licences from recognised jurisdictions (Curaçao, UKGC, AOFA, PAGCOR, or Malta). We verify that each recommended site is accessible from India, supports INR deposits and withdrawals, and has been tested for deposit processing and withdrawal reliability.
We monitor the legal landscape continuously and will update this page as new developments arise, including any Supreme Court ruling on the PROGA 2025 constitutional challenge. We always recommend that you check whether a sportsbook is accessible from your specific location before registering.
For responsible gambling tools and support resources, see our Responsible Gambling page.
FAQs
Is online betting illegal in India?
There is no single clear answer. The Public Gambling Act of 1867 does not address online betting. PROGA 2025 bans online money games but has not been enforced against individual bettors and faces a Supreme Court challenge. No individual has been prosecuted for using a licensed offshore sportsbook. The practical position is that millions of Indians continue to bet on offshore platforms.
Can I be arrested for betting online in India?
No individual bettor has been prosecuted for using an offshore sportsbook. Enforcement targets operators and payment networks, not players. However, laws vary by state, and some states (Andhra Pradesh, Telangana, Tamil Nadu) have stricter gambling prohibitions.
Is IPL betting legal in India?
IPL betting at licensed offshore sportsbooks operates in the same legal grey area as all online betting in India. It is not explicitly legal, but no individual has been prosecuted for betting on the IPL at an offshore platform.
Are my gambling winnings taxable?
Yes. Gambling winnings are taxed at 30% under the Income Tax Act, regardless of whether the gambling itself is in a legal grey area. You are responsible for declaring winnings in your tax return.
What is PROGA 2025?
The Promotion and Regulation of Online Gaming Act, 2025, passed in August 2025. It bans all online money games but has not been enforced and faces a Supreme Court constitutional challenge. See our PROGA 2025 Explained page for full details.
Which states ban gambling completely?
Andhra Pradesh, Telangana, and Tamil Nadu have the strictest prohibitions, banning all forms of online gambling including skill games. Several other states follow the 1867 Public Gambling Act without additional online-specific legislation. See our Gambling Laws by Indian State page for state-by-state details.