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UK, Ireland and the Crown Dependencies · British Isles

Online gambling in Gibraltar: regulation, licence and market guide

Regulated Reviewed September 2026 Site language available

Gibraltar's Gambling Act 2025, in force since 1 April 2026, licenses B2C operators, B2B suppliers and support-services firms under a Gambling Commissioner, with duty of 0.15% of gross profit and a substantive-presence test.

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Regulator
Gambling Commissioner and Gambling Division, HM Government of Gibraltar
Local licence for private operators
Yes
Operator tax
General gaming duty and betting duty of 0.15% of gross gaming or betting profit, with the first £100,000 a year exempt; betting intermediary duty of 0.15% of gross intermediary profit. Corporate tax of 15% on profits accruing in or derived from Gibraltar (raised from 12.5% on 1 July 2024). No VAT.
Player tax
None. There is no tax on winnings and no capital gains tax.
Currency
Gibraltar pound (at par with sterling) (GIP)
Languages
English, Spanish
Payment methods players use
cards, bank transfer, e-wallets, Apple Pay and Google Pay
Last reviewed
September 2026

Gibraltar is one of the oldest online gambling hubs in Europe and the base of many UK- and EU-facing groups. The Gambling Act 2025 (assented 23 March 2026) replaced the 2005 Act on 1 April 2026 with three licence categories: B2C operators, B2B suppliers and Gambling Operator Support Services (GOSS) such as marketing companies and group holding entities. Licences require a continuing substantive presence in Gibraltar measured by equipment, jobs and tax, duty stays at 0.15% of gross gaming and betting profit above a £100,000 exemption, and corporate tax is 15%. The personal-accountability regime for regulated individuals (Part 5) is enacted but not yet commenced. Gibraltar is a licensing base: its own population is about 38,000.

VerticalStatus in Gibraltar
Online casinoRegulated
Sports bettingRegulated
Online pokerRegulated
LotteryMonopoly
Social casino (free to play)Permitted

Regulated: Private operators can hold a local licence for online casino and/or betting.

Who regulates gambling in Gibraltar?

Gibraltar gambling licence: how it works

Applications go to the Licensing Authority through the Gambling Division. B2C licences cover betting, gaming, lottery and betting intermediary (exchange) activity; B2B licences cover platform suppliers, gaming aggregators, direct integrations and contracted-out services such as fraud, due diligence and CRM; GOSS licences cover marketing affiliates, group owners and customer-funds custodians connected to a Gibraltar gambling business. Section 39 requires the Authority to be satisfied that the applicant will have and maintain a sufficient substantive presence in Gibraltar, weighed under section 40 by the equipment located there, the number and nature of jobs and the tax accruing to the government; a shell company will not qualify. Licences run for five years. Holders of 2005 Act licences were grandfathered, and businesses newly caught by the Act received six-month transitional licences that had to be converted by full applications before 1 October 2026.

What an applicant needs

  • Gibraltar company with a real operating presence: staff, offices and remote gambling equipment on the Rock
  • Fit-and-proper vetting of owners, directors and key managers; regulated-individual approvals once Part 5 commences
  • AML/CFT program under Gibraltar's Proceeds of Crime Act and the Commissioner's codes
  • Player-funds protection and segregation arrangements approved by the Commissioner
  • Games and systems tested by an approved test house; technical standards and reporting set by the Commissioner
  • Separate licences for each vertical, and GOSS or B2B licences for group marketing, platform or holding entities
Licence cost
Set by the Gambling (Duties and Licence Fees) Regulations 2026 (LN.2026/065), in force 1 April 2026. B2C betting or gaming operator: £30,000 application and an annual fee of £50,000 (GGY up to £20 million), £100,000 (£20 million to £300 million) or £200,000 (above £300 million); B2C lottery £20,000 application, £100,000 annual; betting intermediary £15,000 application, £100,000 annual. B2B platform supplier or gaming aggregator: £20,000 application, £85,000 annual for one vertical plus £15,000 per additional vertical; direct integration £10,000 application with annual fees of £20,000 to £85,000 by tier; contracted-out services £50,000 annual. GOSS licences carry lower fees, with £8,000 applications.
Duration
5 years
Local entity required
Yes
Processing time
Not published; the Gambling Division processes applications case by case and the Commissioner reported a heavy 2026 workload from re-licensing and new B2B and marketing applications

Gambling taxes in Gibraltar

  • Operators: General gaming duty and betting duty of 0.15% of gross gaming or betting profit, with the first £100,000 a year exempt; betting intermediary duty of 0.15% of gross intermediary profit. Corporate tax of 15% on profits accruing in or derived from Gibraltar (raised from 12.5% on 1 July 2024). No VAT.
  • Players: None. There is no tax on winnings and no capital gains tax.
  • Also: Groups serving Great Britain pay UK Remote Gaming Duty (40% from 1 April 2026) on that business regardless of their Gibraltar base, which is why several UK-facing brands have reviewed where they hold their UK-facing licence.

Advertising, player protection, KYC and payments

Advertising

Gibraltar licensees advertise in the markets they serve under those markets' rules; Gibraltar itself does not run a consumer advertising code for remote gambling. The 2025 Act pulls marketing companies that promote a Gibraltar gambling business into the licensing perimeter through the GOSS licence, so affiliates and group marketing entities managed from Gibraltar now need approval.

Responsible gaming

Licence conditions and Commissioner codes require age verification, self-exclusion, deposit and loss limits, clear terms and complaint handling, and protection of player funds; market-specific rules such as UK stake limits apply through the operator's licence in that market.

Identity and age verification

Gibraltar's Proceeds of Crime Act and the Commissioner's AML guidance require customer due diligence, enhanced checks for higher-risk players and transaction monitoring; the Act also formalizes personal accountability for compliance functions once Part 5 commences.

Payments

Cards, bank transfers and e-wallets are standard for Gibraltar-based brands, following the rules of each target market; crypto is not prohibited by Gibraltar gambling law but must fit the operator's AML framework and the laws of the player's country.

Notable restrictions

  • Substantive presence in Gibraltar is a condition of holding a licence
  • Managing or controlling a gambling business from Gibraltar is licensable even if the customers are elsewhere
  • Serving customers in Great Britain requires a UK Gambling Commission licence
  • Newly licensable businesses had to file full applications before 1 October 2026 to keep transitional licences
  • Players must be 18 or over

Gibraltar iGaming market: size, players and payments

No reliable public estimate of domestic play; Gibraltar is a licensing base. Industry compilations counted 54 remote gambling licensees in April 2026 and put sector employment at roughly 3,200 to 3,400 people.

Gibraltar hosts the operating companies of several of the largest UK- and EU-facing groups, a cluster of B2B platform and content suppliers and, since the 2025 Act, a growing set of licensed B2B and marketing entities; the Commissioner has noted continued interest from UK-facing B2C operators considering relocation.

What players play
sports bettingonline casino and slotspokerbingobetting exchanges
How they pay
cardsbank transfere-walletsApple Pay and Google Pay

Timeline: how Gibraltar got here

  1. 2005Gambling Act 2005 establishes the modern remote gambling licensing regime
  2. 2020-12Gibraltar leaves the EU with the United Kingdom; EU market access for licensees depends on national licences
  3. 2024-07Corporate tax rate rises from 12.5% to 15%
  4. 2025-06Bill for the new Gambling Act published
  5. 2026-03Gambling Act 2025 receives assent (23 March)
  6. 2026-04Act commences on 1 April except Part 5; Gambling (Duties and Licence Fees) Regulations 2026 take effect
  7. 2026-10Deadline for newly licensable businesses to file full applications to extend transitional licences

Outlook

Part 5, the regulated-individuals regime with personal approvals for senior roles, is enacted but awaits a commencement notice; the Commissioner has indicated a likely April 2027 start with an application window beforehand. Secondary regulations and codes on the 'in or from Gibraltar' test, technical standards and reporting are being issued through 2026. Expect more B2B and marketing licences as the wider perimeter is enforced, and continued UK duty pressure on UK-facing groups.

Launching in Gibraltar with GameBridge

Turnkey (your licence, our platform). Gibraltar licences are granted to a company with real presence on the Rock, so the operator holds its own B2C licence and runs on GameBridge technology; GameBridge holds no Gibraltar licence.

A Gibraltar-licensed group on GameBridge typically runs several brands: geo lists and responsible-gaming defaults differ per brand, wallets run in GBP, EUR and other currencies, and content exclusions match each market's rules. KYC with liveness, transaction monitoring and AML case management support the Proceeds of Crime Act obligations, player-funds segregation reporting supports the protection arrangements, and the Activity Log gives the compliance function the evidence trail the regulated-individuals regime will expect. GameBridge Studios and Originals ship with certification packages for the operator's test house, and the Licensing and corporate team can introduce Gibraltar counsel and corporate service providers for the substantive-presence plan.

  • Multi-brand, multi-currency wallets with per-brand geo lists
  • KYC before play, transaction monitoring and AML case management
  • Per-brand responsible-gaming limits, self-exclusion and content exclusions
  • Player-funds segregation reporting
  • Activity Log and role-based permissions for regulated-individual accountability
  • Duty and regulatory-return reporting exports

Gibraltar groups are sports-led with strong casino: the sportsbook, the aggregated catalog of {providersAvailable} game providers and GameBridge Studios exclusives all ship certification-ready for the operator's test house.

Frequently asked questions

Is online gambling legal in Gibraltar?
Yes. Gibraltar has licensed remote gambling since the Gambling Act 2005, and the Gambling Act 2025, in force from 1 April 2026, continues to license B2C operators, B2B suppliers and support-services firms under a Gambling Commissioner. Licensees serve customers in other countries under those countries' laws; Gibraltar's own population is about 38,000.
How much does a Gibraltar gambling licence cost?
Under the 2026 fee regulations a B2C betting or gaming licence costs £30,000 to apply for and £50,000, £100,000 or £200,000 a year depending on gross gaming yield bands of up to £20 million, £20 million to £300 million and above £300 million. B2B platform and aggregator licences cost £20,000 to apply and £85,000 a year per vertical; GOSS marketing licences cost less.
What is the gambling tax rate in Gibraltar?
Gaming duty and betting duty are 0.15% of gross gaming or betting profit, with the first £100,000 a year exempt. Corporate tax is 15% on profits accruing in or derived from Gibraltar, up from 12.5% since 1 July 2024, and there is no VAT and no tax on player winnings. UK-facing revenue also carries UK Remote Gaming Duty of 40%.
What is the substantive presence test in Gibraltar?
Section 39 of the Gambling Act 2025 requires the Licensing Authority to be satisfied that an applicant will have and keep a sufficient substantive presence in Gibraltar. Section 40 lists the factors: the remote gambling equipment located there, the number and nature of jobs created, the tax revenue accruing to government and anything else the Authority considers relevant. A brass-plate company will not pass.
Can a foreign company get a Gibraltar gambling licence?
Foreign groups can, but through a Gibraltar company with real operations: staff, offices and equipment on the Rock. Owners, directors and key managers are vetted, and once Part 5 commences the people performing regulated functions need personal approval from the Gambling Commissioner. Existing 2005 Act licensees were grandfathered into the new regime without reapplying.
Does a Gibraltar licence cover UK players?
No. Any operator taking bets from customers in Great Britain needs a UK Gambling Commission licence and pays UK duties, including Remote Gaming Duty of 40% since April 2026. Many groups hold both licences, using Gibraltar for the group's operating company and international brands while the UK licence covers British customers.
How does GameBridge work with Gibraltar licensees?
Under the turnkey model the operator's Gibraltar company holds the licence and runs on GameBridge: multi-brand wallets, per-brand geo lists and responsible-gaming defaults, KYC and AML case management, player-funds reporting and certification packages for every game version. See Turnkey, Licensing and corporate and the UK and Ireland market page.

Sources and review

Reviewed against the sources below on 11 September 2026. Regulation changes; confirm the current position with local counsel before launch.

Regulatory summaries are provided for orientation only and are not legal advice. Licensing requirements change; we validate them with you during scoping.

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