These two cards look interchangeable but fund completely separate ecosystems — the single most important thing to check before buying is which device the recipient actually uses.
Google Play Gift Card: Android's app and content store
A Google Play Gift Card funds purchases across the Google Play Store — Android apps, games, in-app purchases, movies, books, and subscriptions billed through Google (including some non-Google apps that route billing through Play, like certain mobile game top-ups). It only works for Android and Google TV devices, not iPhones or iPads.
Apple / iTunes Gift Card: the Apple ecosystem
An Apple / iTunes Gift Card funds the App Store, Apple Music, Apple TV+, iCloud storage upgrades, and any app or subscription billed through Apple's system — but only on Apple hardware (iPhone, iPad, Mac, Apple TV). It will not work on an Android device under any circumstance.
Check the device before buying
This sounds obvious, but it's the single most common mistake with these two cards — confirm the recipient's phone brand before buying, since the balance genuinely cannot be transferred or redeemed on the wrong ecosystem once purchased.
Console gift cards are different again
Neither of these covers PlayStation, Xbox, or Nintendo purchases — those require their own platform-specific cards, covered separately in Gaming Gift Cards.
Family sharing works differently on each platform
Both ecosystems support sharing purchased apps and subscriptions across a family group, but the setup process and what's shareable differs — Apple's Family Sharing and Google's Family Library both need to be configured ahead of time at the account level, not something a gift card redemption sets up automatically.
Subscription billing through either platform's card balance works the same as billing through a linked payment card — recurring app subscriptions will draw down the gift card balance automatically each cycle, so it's worth checking your active subscriptions before assuming a redeemed balance will last as long as expected.
Refund policies for accidental or unwanted purchases differ slightly between the two stores in terms of the request window and approval process — worth knowing the current policy for your platform before making a purchase you might want to reverse.
Purchase history and spending limits can be configured directly in account settings on both platforms, which is worth doing for any account used by multiple people in a household to avoid unexpected charges from an unrestricted linked balance.
Both stores support redeeming a code either by entering it manually or scanning it directly with your device's camera, whichever is more convenient at checkout.
Both balances can typically be combined with a linked payment method at checkout if the gift card balance alone doesn't cover a purchase.
Both balances can be checked at any time directly in the store app's account settings, useful for tracking remaining funds before a purchase.
The bottom line
Android device: Google Play. iPhone, iPad, or Mac: Apple/iTunes. There's no cross-compatibility between the two, so this is a firm either/or decision, not a preference. Both are available in Online Retail Gift Cards.