Gambling licensing
and structuring

GBUK & Crown · UKGC

UK gambling license (UKGC): fees, duty and procedure

Great Britain is one of the leading regulated online gambling markets, with strict licensing, compliance and consumer-protection requirements. From 1 April 2026 Remote Gaming Duty rose from 21% to 40%, and the 2025–2026 legislative and regulatory changes added stake limits, bonus caps and financial vulnerability checks. Assess the costs and compliance obligations before you apply.

By Alex SzilaghiReviewed Compare all jurisdictions

Remote casino application
from £8,185 up to £165,069 by GGY band
Annual fee
from £7,000 by GGY band; first annual fee −25% for eligible licenses
Remote Gaming Duty
40% of relevant profits, from 1 April 2026 (was 21%)
Statutory levy
0.1–1.1% of GGY since April 2025
UKGC decision target
16 weeks

Fees in force from 1 October 2026. Duty administered by HMRC on a place-of-consumption basis.

Short answer

To offer remote gambling to people in Great Britain (England, Scotland and Wales; Northern Ireland has a separate regime) you need an operating license from the Gambling Commission (UKGC) under the Gambling Act 2005, plus Personal Management Licenses for key people. Fees scale with gross gambling yield: a remote casino pays £8,185+ to apply and from £7,000 a year. Remote Gaming Duty is 40% of relevant remote gaming profits from 1 April 2026; certain remote betting moves to 25% from April 2027. The first annual fee for eligible licenses is reduced by 25%. The UKGC aims to decide complete applications in about 16 weeks, but it can take longer. No UK company is required. The license does not cover Northern Ireland or other jurisdictions.

United Kingdom at a glance

Regulator
Gambling Commission (UKGC) — Great Britain only; Northern Ireland has a separate regime
Primary law
Gambling Act 2005; Gambling (Licensing and Advertising) Act 2014; LCCP; Remote Technical Standards (RTS)
Who needs it
Anyone providing remote gambling to customers in Great Britain, wherever based
License structure
Operating license per activity (casino, betting, bingo, software…) plus Personal Management Licenses (PML)
Term
Indefinite, subject to annual fee and compliance
Time to license
16-week target for a complete file; UKGC warns it can take up to 6 months
UK company required
No — eligible legal forms, including companies incorporated outside Great Britain, subject to the requirements on representation and service of official documents, and PML holders for key functions

Is United Kingdom the right license for you?

A good fit when

  • Great Britain is a core market and your financial model can carry 40% RGD plus the levy
  • You have the resources to implement and maintain compliance as you grow — financial vulnerability checks, stake limits and bonus caps
  • You are a B2B supplier that develops, adapts, installs or supplies gambling software used by GB-facing operators

Look elsewhere when

  • You are pre-revenue or still validating your business model and demand
  • Your model relies on promotions with high wagering requirements that may exceed UKGC limits (10x cap since January 2026)
  • You want one license for many markets — UKGC covers Great Britain only

United Kingdom license types

LicenseWho needs itNotes
Remote casinoOnline casino and slots operatorsSeparate from betting; a combined book needs both (combination add-on fee)
Remote general bettingFixed-odds sports betting operatorsReal-event and virtual betting variants
Remote bingo / pool betting / betting intermediaryBingo, pools, exchangesEach is a separate activity
Gambling softwareGambling game developers and platform providersSuppliers that develop, adapt, install or supply gambling software may need this license depending on their activities; some models also need host licenses. Assess case by case.
Personal Management License (PML)Holders of specified management functions£463 per applicant; 8-week target

United Kingdom license costs and tax

Government and statutory charges
ChargeAmountWhenBasis
Remote casino application£8,185–165,069On filing, non-refundableGGY band F1–J1
Remote casino annual fee£7,000–1,453,949Within 30 days of issue, then yearlyGGY band; first year reduced 25%
Remote general betting application£6,535–90,648On filingGGY band
Remote general betting annual fee£5,937–1,402,455YearlyGGY band
Combination add-on (annual)£6,250 / £12,500Yearlytwo / three activities
Personal Management License£463Per applicant
Change of corporate control£200On notification

Fee schedule in force from 1 October 2026 (SI 2026/828). The first annual fee for eligible licenses is reduced by 25% and is due within 30 days of issue; the discount does not automatically apply to every additional license category and does not cover application fees. Combination fees apply only to combined licenses. Above £1.6bn GGY the annual fee adds about £272,000 per further £200m. UKGC fees, the statutory levy and HMRC duties are separate obligations.

Tax

Remote Gaming Duty (RGD)
40% of relevant remote gaming profits from 1 April 2026 (previously 21%), calculated under UK tax law (Finance Act 2026)
General Betting Duty, remote
15% until 31 March 2027, then 25% for certain remote betting from 1 April 2027; remote bets on UK horse racing stay at 15%
Bingo Duty
Abolished from 1 April 2026
Statutory levy
0.1%–1.1% of GGY (Gambling Levy Regulations 2025), remote operators near the top
Basis
Place of consumption — duty is due for people in Great Britain under the applicable tax criteria, wherever the operator is based (HMRC Gambling Tax Service)

Legal framework

InstrumentWhat it does for you
Gambling Act 2005Licensing framework, UKGC powers, offences
Gambling (Licensing and Advertising) Act 2014Point-of-consumption licensing for remote operators
Licence Conditions and Codes of Practice (LCCP)Ongoing conditions: AML, safer gambling, marketing, financial vulnerability checks
Remote Gambling and Software Technical StandardsTechnical requirements, test-house certification, deposit limits
SI 2025/215 (stake limits)£5 per spin for 25+, £2 for 18–24 on online slots
Finance Act / HMRC Excise Notice 455aRemote Gaming Duty and General Betting Duty

Local substance and eligibility

  • Any legal form, UK or overseas — no UK incorporation and no minimum share capital
  • Companies incorporated outside Great Britain can apply, meeting the requirements on representation and service of official documents (an address for service, not a PO box, per UKGC instructions)
  • Each key management function held by a PML holder
  • Suitability of the applicant and everyone who owns or controls it: identity, finances, integrity, competence, criminality
  • RTS-compliant platform certified by an approved test house before go-live

How to get a United Kingdom license

  1. Weeks 1–3

    Map ownership and activities

    Corporate chart to UBOs, choose activities (casino, betting…), estimate GGY band for fees.

  2. Weeks 2–6

    Evidence funding and build the business plan

    Source of funds for all investors; three-year plan; customer-journey design under LCCP.

  3. Weeks 3–8

    Policies and PML holders

    AML, safer gambling, complaints/ADR, GAMSTOP, marketing; line up PML holders for each key function.

  4. Week 8

    Apply via eServices

    File the operating license and PML applications and pay the application fees.

  5. Weeks 8–24

    Suitability assessment

    UKGC vetting and clarification requests; 16-week target from a complete file.

  6. Parallel

    Test-house certification

    Certify games and platform to the RTS; this often gates go-live, not the license.

  7. Go-live

    Register with HMRC and launch

    Register for RGD/GBD, integrate GAMSTOP, then launch to British customers.

Document checklist

Corporate
  • Constitutional documents and group structure
  • Details of every person with control or 3%+ interest
  • UK address for service
Finance
  • Source of funds evidence for all funding
  • Financial projections and business plan
  • Audited accounts where available
People
  • PML applications for key management functions
  • Identity, criminality and competence evidence
Compliance and technical
  • AML/CFT risk assessment and policies
  • Safer-gambling approach and financial vulnerability risk assessment (separate from AML/KYC)
  • Complaints and ADR provider
  • RTS test reports per product

After the license

Regulatory returns

Periodic regulatory returns and key-event reporting to the UKGC; obligations and frequency depend on the license category and applicable instructions.

Annual fee and levy

Annual fee by GGY band and the statutory levy.

Duty

RGD and GBD returns to HMRC at the applicable frequency.

Customer protection

Stake limits on slots, 10x cap on wagering requirements for promotions it applies to, financial vulnerability checks at £150 net deposits in 30 days, deposit limits enforced.

Marketing

Opt-in per product and channel for direct marketing since May 2025.

AML

Customer due diligence, risk assessment and SAR reporting to the NCA.

United Kingdom compared

United KingdomMaltaIsle of ManGibraltarOntario
Annual license feesfrom £7,000 (by GGY)€25,000 + contribution (min €15,000)£36,750£50,000–200,000 B2C (by GGY)CAD 100,000 per site
Tax on GGR40% RGD + levy15% / 10% on players in Malta0.1–1.5% duty on GGY0.15% duty (first £100k exempt)≈ 20% of AGGR to iGO (contractual share, not a tax)
Time to license16 weeks–6 months4–6 months10–12 weeks3–6 months4–9 months
Local substanceUK address, PML holdersMT company, key functions, system audit2 resident directors, Designated Official, IoM serversOffice, senior staff, equipmentAGCO registration + iGO agreement
StatusGB national licenseEU regulatorCrown DependencyUK Overseas TerritoryProvincial (Canada)

All jurisdictions side by side, with filters: compare gambling license jurisdictions. How we run an application: gambling consulting services.

Alex Szilaghi

Written and reviewed by Alex Szilaghi

Founder of Szilaghi Consulting. More than twenty years in gambling licensing and corporate structuring 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 UKGC framework as of the review date. General information, not legal advice.

United Kingdom gambling license — FAQs

How much does a UK gambling license cost?

Fees scale with gross gambling yield. A remote casino pays £8,185 to £165,069 to apply and £7,000 to £1,453,949 a year; remote betting pays £6,535 to £90,648 to apply and £5,937 to £1,402,455 a year. PMLs cost £463 per person. These are the fees in force from 1 October 2026.

What is the UK Remote Gaming Duty rate in 2026?

From 1 April 2026 Remote Gaming Duty rose from 21% to 40%. Remote General Betting Duty rises from 15% to 25% on 1 April 2027 for certain remote betting (UK horse racing stays at 15%). A statutory levy of 0.1%–1.1% of GGY applies on top.

How long does a UKGC application take?

The UKGC targets 16 weeks from a complete application, and says it can take up to six months or longer. PMLs have an 8-week target. Completing technical testing and certification can affect when you go live.

Do I need a UK company?

No. Overseas companies can apply, with no minimum share capital. You must meet the requirements on representation and service of official documents, have PML holders for key functions, and pass integrity and suitability checks for everyone who owns or controls the business.

Does a UKGC license cover Northern Ireland?

No. The Gambling Commission licenses Great Britain (England, Scotland, Wales). Northern Ireland has its own regime.

What changed in 2025–26?

Online slot stake limits (£5, or £2 for 18–24-year-olds), financial vulnerability checks at £150 net deposits in 30 days, opt-in direct marketing, a 10x cap on wagering requirements and no cross-product bonuses from January 2026, and enforced deposit limits from September 2026.

Find out if United Kingdom fits before you pay a fee

We screen the ownership chain, check banking and payment fit for your markets, and price the full year-1 cost before anything is filed. Then we incorporate, prepare the dossier and handle the regulator through to go-live.

Book a United Kingdom license assessment