360-degree　video　applications　with　immersive　experiences　have　been　well　spread　in　our　daily　life.　However,　360-degree　video　with　high　resolution　(e.g.,　8192×4096,6144×　3072,　and　3840　×　1920)　leads　to　high　coding　computational　complexity.　To　further　optimize　the　complexity　allocation　and　obtain　the　optimal　coding　performance,　this　paper　proposes　a　game-theory-based　complexity　allocation　algorithm　for　360-degree　video　coding.　The　proposed　method　first　constructs　the　latitude-level　complexity　allocation　model　by　introducing　game　theory.　Second,　the　optimal　Lagrange　coefficient　λ∗　value　is　obtained　by　the　Newton　method,　and　then,　the　complexity　of　the　latitude　can　be　further　obtained.　Finally,　the　overall　complexity　allocation　algorithm　is　also　designed.　Experimental　results　indicate　our　method　obtains　Time　Saving　(TS)　with　18.44%∼67.08%　and　BDBR　performance　with　0.10%∼3.11%.　The　proposed　method　also　achieves　the　optimal　Coding　Gain　(CG)　values　for　the　most　global　target　complexity.　©　2024　Elsevier　B.V.