Short answer
Gibraltar licenses gambling through the Licensing Authority (the Minister) and the Gambling Commissioner under the Gambling Act 2025, which commenced on 1 April 2026 and replaced the 2005 Act. License classes are B2C, B2B and operator support services. Under LN.2026/065, in force from 1 April 2026, a B2C license costs £30,000 to apply for and £50,000, £100,000 or £200,000 a year per licensed activity category, by gross gaming yield; gambling duty is 0.15% of gross profit, with the first £100,000 exempt. Applicants must meet statutory eligibility requirements on integrity, financial standing and experience, and show substantial presence in Gibraltar proportionate to the activity. Corporate tax is 15%. The license does not by itself allow operation in other jurisdictions, including regulated EU markets.
Gibraltar at a glance
- Licensing Authority
- The Minister responsible for gambling — grants, varies and cancels licenses
- Day-to-day regulator
- Gambling Commissioner and the Gambling Division
- Primary law
- Gambling Act 2025 (Act No. 2026-04), commenced 1 April 2026 (LN.2026/064); Part 5 not yet in force
- Fees and duties
- LN.2026/065, in force from 1 April 2026
- License classes
- B2C Gambling Operator · B2B Gambling Operator · Gambling Operator Support Services
- Remote / non-remote
- One license covers remote or non-remote, not both (s.38(3))
- Term
- License term and renewal conditions are set by the Gambling Act 2025 and the conditions for the authorized activity category
- Market status
- British Overseas Territory, outside the EU since 2020
Is Gibraltar the right license for you?
A good fit when
- You are an experienced group that can move management functions and real operations to Gibraltar
- You want a competitive tax regime and an established regulatory framework relevant to financial and commercial partners
- You run a B2B business serving regulated operators
Look elsewhere when
- You are a new company or first-time operator that cannot yet show relevant experience and financial strength
- You need access to EU-regulated markets — Gibraltar is outside the EU
- You cannot commit to an office, local senior staff and local key equipment
Gibraltar license types
| License | Who needs it | Notes |
|---|---|---|
| B2C Gambling Operator | Operators offering gambling to players | Remote or non-remote, not both on one license |
| B2B Gambling Operator | Suppliers to licensed operators | Platforms, content, managed services |
| Gambling Operator Support Services | Specified support functions | Scope set by the Act and regulations |
Gibraltar license costs and tax
| Charge | Amount | When | Basis |
|---|---|---|---|
| Application fee, B2C betting or gaming | £30,000 | 50% at pre-licensing, 50% on the formal application | LN.2026/065; non-refundable |
| Annual fee, B2C, GGY under £20m | £50,000 | Yearly, per licensed activity category | LN.2026/065 |
| Annual fee, B2C, GGY £20m–300m | £100,000 | Yearly, per licensed activity category | LN.2026/065 |
| Annual fee, B2C, GGY over £300m | £200,000 | Yearly, per licensed activity category | LN.2026/065 |
| B2C lottery | £20,000 + £100,000 a year | Application, then yearly | LN.2026/065 |
| Betting exchange or intermediary | £15,000 + £100,000 a year | Application, then yearly | LN.2026/065 |
| B2B platform or aggregator (single activity category) | £20,000 + £85,000 a year | Application, then yearly | LN.2026/065 |
| B2B direct integration | £10,000 + £20,000, £50,000 or £85,000 a year | Application, then yearly by tier | LN.2026/065 |
| Support services: marketing affiliate | £8,000 + £25,000 or £50,000 a year | £25,000 below £200,000 of sales | LN.2026/065 |
| Support services: relevant owner (holding company) | £8,000 + £5,000 a year | Application, then yearly | LN.2026/065 |
B2C annual fees are set by the GGY of each licensed activity category, such as betting or casino gaming. Example: an operator with betting above £300m GGY and gaming between £20m and £300m pays £300,000 a year. B2B fees vary with the supplier's activity, integration model and classification under the 2026 regulations; not every software supplier pays the same annual fee. Application fees are non-refundable and may be reduced for simultaneous applications across license types. Corporate tax and duty are separate from license fees.
Tax
- Gambling duty
- 0.15% of the relevant gross profit, determined under the definitions and calculation rules of LN.2026/065 (betting gross profit, gaming gross profit and intermediary income, as applicable); for betting and gaming, the first £100,000 of the relevant base is exempt
- Corporate tax
- 15% from 1 July 2024 (previously 12.5%)
- Global minimum tax
- Global Minimum Tax Act 2024 applies to in-scope large groups
Legal framework
| Instrument | What it does for you |
|---|---|
| Gambling Act 2025 (Act No. 2026-04) | New licensing framework, threshold conditions and substantial-presence requirements |
| Gambling (Duties and Licence Fees) Regulations 2026 (LN.2026/065) | Licensing fees and gambling duty, in force from 1 April 2026 |
| Gambling Act 2005 | Repealed; existing licensees moved across in a transition window from 1 April to 1 October 2026 |
| Proceeds of Crime Act 2015 | AML/CFT obligations |
| AML Code (Remote) 2026 update | Regulator guidance on AML for remote operators |
Local substance and eligibility
- Threshold conditions: fit and proper under s.36 and Schedule 2
- Substantial presence under ss.39–40: nature and use of gambling equipment in Gibraltar, number and nature of local jobs, tax contribution
- Presence must be proportionate to the nature and scale of the activity; the authority may consider premises, management functions exercised locally, staff, technical infrastructure and economic contribution, assessed case by case by license category
- Evidence of adequate funding and source of funds
- Prior notification of changes of control, ownership, domicile and directors
Setting up the licensee: company formation for gambling licenses.
How to get a Gibraltar license
- Month 1
Reputational pre-check
Informal approach to the Gambling Division to test eligibility and track record.
- Months 1–2
Entity and substance plan
Gibraltar entity, office, local senior hires and equipment plan.
- Months 2–3
Pre-licensing stage
Pay 50% of the application fee; class mapping, fit-and-proper evidence, business plan and funding.
- Month 3
Formal application
Submit with the second half of the application fee; AML/CFT framework and player-protection controls.
- Months 3–6
Assessment and grant
Threshold and substantive-presence assessment, then grant and ongoing compliance.
Document checklist
Corporate
- Gibraltar entity documents
- Group structure and controllers
- Office lease and staffing plan
People
- Fit-and-proper declarations for controllers and senior managers
- Track-record evidence in regulated gambling
Business
- Business plan, funding and source of funds
- Equipment and hosting plan
Compliance
- AML/CFT framework under POCA 2015
- Player protection and technical controls
After the license
Duty and fees
Gambling duty returns and annual license fee.
Operational presence
Maintain the local office, senior staff and technical infrastructure on which the license was granted.
Notifications
Prior notice of changes in control, ownership, domicile and directors.
AML
Ongoing AML/CFT compliance and reporting to the GFIU.
Gibraltar compared
| Gibraltar | Malta | Isle of Man | United Kingdom | |
|---|---|---|---|---|
| Annual license fees | £50,000–200,000 B2C (by GGY) | €25,000 + contribution (min €15,000) | £36,750 | from £7,000 (by GGY) |
| Tax on GGR | 0.15% duty (first £100k exempt) | 15% / 10% on players in Malta | 0.1–1.5% duty on GGY | 40% RGD + levy |
| Time to license | 3–6 months | 4–6 months | 10–12 weeks | 16 weeks–6 months |
| Local substance | Office, senior staff, equipment | MT company, key functions, system audit | 2 resident directors, Designated Official, IoM servers | UK address, PML holders |
| Status | UK Overseas Territory | EU regulator | Crown Dependency | GB national license |
All jurisdictions side by side, with filters: compare gambling license jurisdictions. How we run an application: gambling consulting services.
Written and reviewed by Alex Szilaghi
Founder of Szilaghi Consulting, licensing gambling businesses since 2004 across EU, UK, Canadian and offshore jurisdictions, based in Romania and working before ONJN on Class 1 and Class 2 files. We act as Romanian representative and local director for foreign ONJN licensees and file their monthly regulatory reports, so these guides reflect how the rules are applied in practice, not only how they read.
Last legal review . Current to the Gambling Division framework as of the review date. General information, not legal advice.
Gibraltar gambling license — FAQs
What changed with the Gambling Act 2025?
It commenced on 1 April 2026 and replaced the 2005 Act. It introduced three license classes (B2C, B2B, support services), statutory threshold conditions and a substantive-presence test. Existing licensees moved across during a transition window from 1 April to 1 October 2026. Fees and duty are set by LN.2026/065.
How much does a Gibraltar gambling license cost?
Under LN.2026/065, a B2C betting or gaming license costs £30,000 to apply for, paid in two stages, then £50,000 a year below £20m GGY, £100,000 between £20m and £300m, and £200,000 above £300m, per licensed activity category. B2B platforms pay £20,000 plus £85,000 a year. Gambling duty is 0.15% of gross profit with the first £100,000 exempt, and corporate tax is 15%.
Can a start-up get a Gibraltar license?
A new company can apply, but it must meet every statutory eligibility requirement, including financial capacity, relevant experience and operational presence. In practice these requirements can be a significant hurdle for start-ups.
Is Gibraltar in the EU?
No. Gibraltar left the EU with the UK in 2020. A Gibraltar license does not give access to EU-regulated markets.
How long does it take?
Allow three to six months including the pre-licensing stage; timing depends on how quickly substance is in place.
Sources
Figures were checked against the regulator and legislation listed below on 13 October 2026. Fees, tax rates and restricted-market lists change; confirm with us before you commit capital.
Find out if Gibraltar fits before you pay a fee
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