In a distant future devastated by a zombie apocalypse, the remnants of humanity must build colonies under the threat of vast infected swarms. They Are Billions frames survival as a strategy problem: each settlement needs food, energy, workers and defenses, while a breach can turn colonists and buildings into sources of further infection.
Colony management and military planning are closely linked. Players gather resources, expand power through Tesla Towers, mills and power plants, and construct walls, gates and watchtowers. Mercenaries defend the settlement, while the infected react to noise: even clearing a group near an oil deposit can draw more creatures. The real-time action can be paused to place buildings, issue army orders and review information, emphasizing deliberate tactical decisions rather than fast command execution.
The game offers a campaign about reconquering infected lands and a Survival Mode built around a randomly generated world with its own geography, weather, events and infected population. Its Victorian and steampunk visual style completes a design focused on large-scale danger and careful preparation.