Gibraltar
Part of United Kingdom
- Online sports bettingRegulated
- Online casinoRegulated
- Online pokerRegulated
- Headline tax
- 0.15% GGR
- Licence required
- Yes
- Last verified
- 4 Aug 2026
Summary
Gibraltar is one of the longest-established remote gambling hubs, licensing large operators under the Gambling Act 2005. Licences are issued by the Licensing Authority, with the Gambling Commissioner and the Gambling Division supervising conduct. The commercial draw is a low 0.15% gaming tax on gross gaming revenue, fixed annual licence fees, no VAT on gaming and a 10% corporate tax, combined with a deliberately selective licensing policy that admits only established, blue-chip operators.
Key facts
- Regulator
- Gambling Commissioner and Licensing Authority (Gambling Division)
- Regulator type
- Dedicated regulator
- Headline tax
- 0.15% GGR
- Licence required
- Yes
- Minimum age
- Not yet verified
- Tax base
- B2C licensees pay a gaming tax of 0.15% of gross gaming revenue (gross win for online bookmakers, gaming yield for online casinos), one of the lowest headline rates in Europe. Annual licence fees are fixed (about GBP 100,000 for B2C and GBP 85,000 for B2B). There is no VAT on gaming services; corporate income tax is generally 10%.
- Capital
- Gibraltar
- Currency
- GIP
- Official languages
- English
Licensing
- Licence required
- Yes
- Application window
- Not yet verified
- Local establishment required
- Not yet verified
- Local server required
- Not yet verified
- Barriers to entry
- Gibraltar licenses only established operators with a track record and a real economic presence in the territory. Fitness-and-propriety screening is deliberately high.
Licence types
B2C remote gambling operator licence
- Scope
- Business-to-consumer remote gambling (online casino, betting and other remote gaming) offered from Gibraltar.
- Annual fee
- £100,000 as of 4 Aug 2026
B2B gambling support licence
- Scope
- Business-to-business software and services supplied to licensed operators.
- Annual fee
- £85,000 as of 4 Aug 2026
Taxation
- Headline GGR tax
- 0.15% GGR
- Effective date
- Not yet verified
- Corporate tax
- 10%
- VAT treatment
- No VAT on gaming services.
- Tax base
- B2C licensees pay a gaming tax of 0.15% of gross gaming revenue (gross win for online bookmakers, gaming yield for online casinos), one of the lowest headline rates in Europe. Annual licence fees are fixed (about GBP 100,000 for B2C and GBP 85,000 for B2B). There is no VAT on gaming services; corporate income tax is generally 10%.
Outlook
The near-term story is the reform commencing around 1 October 2025, widening licensing categories into B2C, B2B and Support Services and raising AML/CFT and substantive-presence expectations. The strategic question since Brexit is continued access to the UK market, where Gibraltar operators serve customers under the UK regime, and how the territory competes with Malta and the Isle of Man on cost and substance.
Frequently asked questions
- Who regulates online gambling in Gibraltar?
- The Licensing Authority issues licences under the Gambling Act 2005, and the Gambling Commissioner supervises operators through the Gambling Division.
- What is the gaming tax rate in Gibraltar?
- B2C licensees pay a gaming tax of 0.15% of gross gaming revenue, plus fixed annual licence fees.
Sources
- Gibraltar Gambling Division
HM Government of Gibraltar
Tier 1Accessed 4 Aug 2026 - Gambling Act 2005
Laws of Gibraltar (gibraltarlaws.gov.gi)
Tier 1Accessed 4 Aug 2026 - Tier 3Accessed 4 Aug 2026