According to tests made by the website PCGAMER, there are currently two headsets on the market that are entitled of “best for gaming”, the two headsets are HyperX Cloud Revolver and SteelSeries Siberia 350. The two are fairly different in design so you may prefer one over the other.
These are the reviews:

HyperX Cloud Revolver

+ Excellent sound quality
+ Well balanced on bass, mids, highs
+ Good microphone quality
+ Good comfort and easily adjustable
– No detachable cable
– No extra ear pads (like with Kingston’s Cloud 2)
Price: €129.90 FNAC

SteelSeries Siberia 350

+ Excellent sound quality
+ Good balance of bass, mids, highs
+ Great mic quality
+ Detachable cable
+ LED lighting
– USB connection only
– No detcahable mic
Price: €109.90 ALIENTECH

More detailed info about the tests at