In 1994, Antigua and Barbuda passed the Free Trade & Processing Act, allowing licences to be granted to organisations applying to open online casinos.

However, in 2018, the EU removed Macau from their list of blacklisted tax havens.

These destinations include Gibraltar, Malta, and Alderney in Europe, and, in Asia, the Special Administrative Region of Macau was long considered a tax haven and known base for gambling operators in the region. Many online casinos and gambling companies around the world choose to base themselves in tax havens near their main markets. For example, the United Kingdom Gambling Commission or the Pennsylvania Gaming Control Board in the US. In many legal markets, online gambling service providers are required by law to have some form of license provide services or advertise to residents there. However, it is legal in some states of the United States, some provinces in Canada, most countries of the European Union, and several nations in the Caribbean. Many countries restrict or ban online gambling. Today, the market is worth around $40 billion globally each year, according to various estimates. The first online gambling venue opened to the general public was ticketing for the Liechtenstein International Lottery in October 1994. This includes virtual poker, casinos, and sports betting. Online gambling is any kind of gambling conducted on the internet.

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