The present energy transition requires the development of new technologies driven by electricity. In that regard, plasmas are considered a promising tool toward efficient conversion of gases into value-added chemicals. Plasma conversion offers high flexibility with the challenge of tuning selectivity. This chapter provides an overview of the fundamental properties of low-temperature plasmas for gas conversion. Selection criteria for the choice of the proper plasma source are developed, emphasizing the importance of the operating pressure that determines the (non)equilibrium character of the plasma. The pressure regimes are categorized into electron-driven, electron-heavy particle driven, and thermal-driven conversion. Promising plasma conversion pathways are presented, with the conversion of CO2 into CO being the best-studied pathway. CO is a feedstock for the Fischer–Tropsch process for production of liquid hydrocarbons, and plasma conversion contributes thus to the theme of carbon-based synthetic fuels. Therefore, the plasma conversion of CO2 is used as a concrete example for the various considerations, up to the present technology readiness level and the necessary steps toward industrial application. Another prominent pathway is dry reforming of methane, in which CO2 and CH4 are converted to CO and H2 for direct use in Fischer–Tropsch. This process also gets high attention in the context of green hydrogen production as the selectivity for molecular hydrogen is adjustable in the plasma. Methane pyrolysis is another promising example that also falls into this category. Ammonia synthesis from N2/H2 plasmas, the transportation of NH3, and its decomposition by plasmas into H2 contributes to the theme of hydrogen storage. For nitrogen fixation, NH3 synthesis and the synthesis of NOx radicals are considered as possible plasma pathways. The concept of plasma (assisted) catalysis is briefly presented as it is used to decrease activation barriers of molecules and to increase the process selectivity. The performance parameters for the plasma process are introduced in which conversion, energy efficiency, and electric power consumption are the figures of merit and form a basis for performance comparison with other emerging technologies.