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Dependency
Europe
ISO GI

Gibraltar: gambling regulation and licensing

Part of United Kingdom

  • Online sports bettingRegulated
  • Online casinoRegulated
  • Online pokerRegulated
  • Online bingoRegulated
  • Prediction marketsRegulated
  • Land-based (reference)Regulated
Regulator
Gambling Commissioner and Licensing Authority
Headline tax
0.15% GGR
Licence required
Yes
Last verified
14 Oct 2026

Summary

Gibraltar is a small, long established base for remote gambling businesses, and since 1 April 2026 it has been regulated under a new statute. The Gambling Act 2025 repealed the Gambling Act 2005 and came into operation on that date, apart from Part 5 on regulated individuals, which still awaits a commencement notice. The Minister with responsibility for gambling is the Licensing Authority, and the Gambling Commissioner supervises licence holders through the Gambling Division, including as AML supervisor. The Act licenses activity carried on in or from Gibraltar, wherever the customer is. It has three licence families: B2C Gambling Operator (betting, gaming, betting intermediaries and agents), B2B Gambling Operator (aggregators, platforms, direct integrations and contracted out compliance services), and Gambling Operator Support Services, which brings affiliates and marketing businesses in Gibraltar, holders of customer funds and certain holding companies into licensing for the first time. Businesses newly in scope had six months from 1 April 2026 to notify and apply. Sports betting, casino, poker and bingo are licensed online, and a separate authorisation regime for prediction markets has applied since 13 July 2026. Duty stays at 0.15% of gross gaming or betting profit with the first £100,000 exempt, and the 2026 Regulations expressly bar deducting bonuses and free bets. Annual B2C licence fees are banded by yield, from £50,000 to £200,000 per vertical. Corporation tax is 15%. The register has 60 entries; many licence holders serve mainly British customers, and UK facing operators also hold Gambling Commission licences. Enforcement is mostly by regulatory settlement: a £100,000 settlement over sanctions screening in April 2026 came out of a sector wide thematic review. A draft Safer Gambling Code for remote B2C operators is out for consultation until 9 October 2026.

Common pitfalls

Treating the 0.15% duty base as unchanged: since 1 April 2026 the Regulations expressly bar deducting bonuses and free bets, and betting intermediaries no longer get the £100,000 exemption. Assuming affiliates, customer fund holders and holding companies in Gibraltar sit outside licensing: the 2025 Act brings them in. Treating a Gibraltar licence as market access: it authorises activity from Gibraltar, and operators serving Great Britain also need a Gambling Commission licence.

Key facts

Regulator
Gambling Commissioner and Licensing Authority (Gambling Division)
Regulator type
Dedicated regulator
Headline tax
0.15% GGR
Licence required
Yes
Minimum age
18+
Tax base
General Gaming Duty is 0.15% of gross gaming profit and General Betting Duty 0.15% of gross betting profit: total stakes received less winnings or payouts. Free bets, free spins, bonuses and other incentives may not be deducted; relevant chargebacks may. The first £100,000 of each is exempt. Duty is paid in quarterly instalments (regs. 3(5) and 4(5)); the Gambling Division's guidelines set returns by the 15th and payment by the last day of the month after each quarter ends.
Capital
Gibraltar
Currency
GIP
Official languages
English

How to get a gambling licence in Gibraltar

The regulator is the Gambling Commissioner and Licensing Authority (Gambling Division).

We record 8 licence types for Gibraltar.

For the B2C Gambling Operator's licence (remote betting), the application fee is £30,000 (as of 1 Apr 2026).

Local presence
A local company or establishment is required.
Headline tax
0.15% GGR (see Taxation for the full position)

Licence fees in Gibraltar

Licence typeApplication feeAnnual feeTerm
B2C Gambling Operator's licence (remote betting)Annual fee banded by annual gross yield per licence: £50,000 under £20 million, £100,000 from £20 million to £300 million, £200,000 over £300 million. An operator with both betting and gaming pays the fee for each vertical.£30,000 (as of 1 Apr 2026)Not yet verifiedNot yet verified
B2C Gambling Operator's licence (remote gaming)Same yield bands as betting: £50,000, £100,000 or £200,000 a year per licence.£30,000 (as of 1 Apr 2026)Not yet verifiedNot yet verified
B2C licence: betting intermediary (exchange) or betting agentAnnual fee £100,000 for a betting intermediary and £50,000 for a betting agent.£15,000 (as of 1 Apr 2026)Not yet verifiedNot yet verified
B2C lottery operator licenceFixed£20,000 (as of 1 Apr 2026)£100,000 (as of 1 Apr 2026)Not yet verified
Gambling Operator Support Services licenceAnnual £50,000 for marketing or affiliate services (£25,000 with annual sales under £200,000), £5,000 for relevant company ownership, £50,000 for holding customer funds.£8,000 (as of 1 Apr 2026)Not yet verifiedNot yet verified
Prediction market authorisationFixed, plus 0.15% duty on commission£30,000 (as of 13 Aug 2026)£100,000 (as of 13 Aug 2026)Not yet verified
B2C Gambling Operator's licence (non-remote gaming or betting)Annual £100,000 for gaming and £50,000 for betting, plus £250 per approved betting premises and £1,000 duty per gaming machine.£150,000 (as of 7 May 2026)Not yet verifiedNot yet verified

Built from the record on this page, last verified 14 Oct 2026. The Licensing and Taxation sections carry the full detail and sources.

Licensing

Licence required
Yes
Application window
Not yet verified
Local establishment required
Yes
Local server required
Not yet verified
Active licences
60 (as of 23 Sept 2026)
Testing labs accepted
eCOGRA, iTech Labs, Gaming Associates, GLI Europe BV, GLI Test Labs Canada ULC, GLI UK Gaming Limited, BMM Compliance, GLI Gaming Laboratory, Ltd, Enex TestLabs, Quinel M. Limited, Lean Lab Company Limited (t/a RiskCherry), Global Lab Ltd
Notable licensees
LC International Limited and ElectraWorks Limited (Entain), Hillside (Gibraltar) Limited (bet365), WHG (International) Limited, Petfre (Gibraltar) Limited (Betfred), Virtual Global Digital Services Limited (evoke / 888), Evolution NetEnt (Gibraltar) Limited, Kambi (Gibraltar) Limited
Certification requirements
Random number generators and games must be tested by independent specialists; the Gambling Division publishes a list of approved testing facilities. The 2012 Remote Technical and Operating Standards remain in force until replaced.
Barriers to entry
Applicants must meet the threshold conditions in Schedule 2 of the Gambling Act 2025 and keep a sufficient substantive presence in Gibraltar, judged on the remote gambling equipment located there, the jobs created and the tax revenue (ss. 39 and 40). The Gambling Division says the Licensing Authority has traditionally licensed only blue chip companies with a proven track record elsewhere, but will also consider appropriately funded start-ups and businesses relocating from other jurisdictions. Marketing services licences are given only for marketing Gibraltar licence holders unless the Minister decides otherwise (s.37(6) and (8)).

Licence types

  • B2C Gambling Operator's licence (remote betting)

    Scope
    Remote betting and bookmaking with members of the public, wherever they are (s.17(1)(a)).
    Application fee
    £30,000 as of 1 Apr 2026
    Fee basis
    Annual fee banded by annual gross yield per licence: £50,000 under £20 million, £100,000 from £20 million to £300 million, £200,000 over £300 million. An operator with both betting and gaming pays the fee for each vertical.

  • B2C Gambling Operator's licence (remote gaming)

    Scope
    Remote casino, slots, poker and bingo with members of the public (s.17(1)(a)).
    Application fee
    £30,000 as of 1 Apr 2026
    Fee basis
    Same yield bands as betting: £50,000, £100,000 or £200,000 a year per licence.

  • B2C licence: betting intermediary (exchange) or betting agent

    Scope
    Betting exchanges, betting intermediaries and betting agents (s.17(1)(e)).
    Application fee
    £15,000 as of 1 Apr 2026
    Fee basis
    Annual fee £100,000 for a betting intermediary and £50,000 for a betting agent.

  • B2C lottery operator licence

    Scope
    Remote lottery operation.
    Application fee
    £20,000 as of 1 Apr 2026
    Annual fee
    £100,000 as of 1 Apr 2026
    Fee basis
    Fixed

  • B2B Gambling Operator's licence

    Scope
    Remote gambling services to licence holders or to operators elsewhere: content aggregation, platforms, server-based content, live gaming, managed trading, and contracted out fraud, CDD, ID verification and CRM services (ss. 17(1)(b) and 19(2)).
    Fee basis
    Application £20,000 for aggregators and platform suppliers, £10,000 for direct integration, £8,000 for contracted out services. Annual £85,000 for an aggregator or platform (single vertical) plus £15,000 per additional vertical; direct integration £85,000, £50,000 or £20,000 by tier; £50,000 for contracted out services.

  • Gambling Operator Support Services licence

    Scope
    Marketing and affiliate services provided in or from Gibraltar, wherever the gambling takes place, holding a stake of more than 25% in a Relevant Company, and holding or managing customer funds other than as a licensed credit institution (s.17(1)(f)).
    Application fee
    £8,000 as of 1 Apr 2026
    Fee basis
    Annual £50,000 for marketing or affiliate services (£25,000 with annual sales under £200,000), £5,000 for relevant company ownership, £50,000 for holding customer funds.

  • Prediction market authorisation

    Scope
    Operating a prediction market in or from Gibraltar; not a licence under Part 4 of the Act.
    Application fee
    £30,000 as of 13 Aug 2026
    Annual fee
    £100,000 as of 13 Aug 2026
    Fee basis
    Fixed, plus 0.15% duty on commission

  • B2C Gambling Operator's licence (non-remote gaming or betting)

    Scope
    Casinos and betting shops on premises approved by the Licensing Authority.
    Application fee
    £150,000 as of 7 May 2026
    Fee basis
    Annual £100,000 for gaming and £50,000 for betting, plus £250 per approved betting premises and £1,000 duty per gaming machine.

Taxation

Headline GGR tax
0.15% GGR
Effective date
1 Apr 2026
Corporate tax
15%
Tax base
General Gaming Duty is 0.15% of gross gaming profit and General Betting Duty 0.15% of gross betting profit: total stakes received less winnings or payouts. Free bets, free spins, bonuses and other incentives may not be deducted; relevant chargebacks may. The first £100,000 of each is exempt. Duty is paid in quarterly instalments (regs. 3(5) and 4(5)); the Gambling Division's guidelines set returns by the 15th and payment by the last day of the month after each quarter ends.

Earmarked levies

  • Betting Intermediary / Agent Duty: 0.15% of gross intermediary profit (commission), no exemption (HM Government of Gibraltar (collected by the Gambling Division))
  • General prediction market duty: 0.15% of commission charged (HM Government of Gibraltar)
  • Gaming machine duty (non-remote): £1,000 per gaming machine made available per licensing year (HM Government of Gibraltar)

Compliance

Minimum age
18+
National self-exclusion
Not yet verified
KYC timing
Registration requirements must be satisfied before any gambling (Schedule 2, para 14).
AML regime
Licence holders are obliged entities under the Proceeds of Crime Act 2015 and must follow the Commissioner's AML Code (Remote), updated in January 2026. Suspicious activity reports go to the GFIU through the Themis portal. Sanctions screening has no monetary threshold and must use fuzzy matching; a 2026 thematic review found weak screening across parts of the sector. The 2026 sector risk assessment by the Commissioner notes that many operators have a predominantly UK focused customer base.
AML supervisor
Gambling Commissioner
Deposit limits
Licence holders should offer customers the facility to set daily deposit, time or gambling limits (Generic Code, para 5.8).
KYC requirements
Licence holders must operate a customer vetting and registration system, may not let anyone gamble until the registration requirements are met, and must keep customer data and documents for at least six years after the customer stops gambling (Gambling Act 2025, Schedule 2, paras 13 to 15).
Stake limits
Not yet verified
Reporting obligations
Licence holders must tell the Commissioner promptly of material changes, including changes of ownership, other regulators' investigations or penalties and criminal proceedings (Schedule 2, paras 17 to 19), and file quarterly duty returns, including nil returns.

Minimum age by vertical

  • Lottery and iLottery: 16+

Advertising

Advertising permitted
Yes
Affiliate rules
Providing advertising or marketing services in or from Gibraltar, for gambling wherever it takes place, is a regulated activity needing a Gambling Operator Support Services licence (s.17(1)(f)(i)), except advertising in media aimed mainly at a Gibraltar audience (s.18); B2C and B2B licences cover their own marketing (s.38(4)). Application fee £8,000; annual fee £50,000, or £25,000 with sales under £200,000. Such licences are given only for marketing Gibraltar licence holders unless the Minister decides otherwise (s.37(6) and (8)).
Penalties for breach
Breach of codes can ground action by the Commissioner under Part 8 of the Act: administrative penalties, public statements, cease and desist orders, temporary suspension and prohibition orders.

Restrictions

  • Licence holders must observe the advertising law and guidelines of every jurisdiction where their facilities may be accessed (Generic Code, para 17).
  • Advertisements must not be indecent, pornographic or offensive, false, deceptive or misleading, intended to appeal specifically to people under the minimum age, or in breach of copyright (Generic Code, para 17).
  • The Commissioner may make rules and codes on the marketing and advertising of gambling by or for licence holders (Gambling Act 2025, s.13), and the Minister may make regulations on advertising (s.154).
  • UK facing operators based in Gibraltar are also licensed by the Great Britain Gambling Commission and bound by its rules.

Payments

Credit card ban
Not yet verified
Crypto stance
Not yet verified
Withdrawal timeframe rules
Licence holders must pay winnings and account balances promptly under arrangements agreed with the customer, and hold enough funding to meet prize payouts (Gambling Act 2025, Schedule 2, para 22). Customers must be told at registration how far their funds are protected on insolvency (para 20).

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
Administrative penalties set by the Commissioner and paid into the Consolidated Fund, public statements, cease and desist orders, temporary suspension of licence and prohibition orders (Gambling Act 2025, ss. 118 to 123); in practice most cases end in a regulatory settlement paid in lieu of a penalty.
Criminal penalties
Carrying on a regulated activity without a licence or exemption: up to six months' imprisonment or the statutory maximum fine on summary conviction, up to two years or a fine on indictment (s.27). The same penalties apply to false claims to be licensed (s.28).
Operator liability
The general prohibition covers anyone carrying on a regulated activity in or from Gibraltar, and it is irrelevant where the customer is (s.26(3)).

Notable actions

  • Unnamed Gibraltar licensed B2C operator29 Apr 2026

    Regulatory settlement for failing to implement effective sanctions screening, identified in the sector thematic review

    Fine: £100,000 as of 29 Apr 2026

  • Unnamed licence holder26 Nov 2025

    Regulatory settlement over ineffective controls for customers aged 18 to 24, a net deposit limit error and no recent independent AML audit

    Fine: £45,000 as of 26 Nov 2025

  • Platinum Gaming Ltd13 Nov 2025

    Formal caution (censure) after a £10 million penalty from the Great Britain Gambling Commission; no further financial penalty in Gibraltar

  • Unnamed Gibraltar licensee13 Mar 2025

    Regulatory settlement for AML/CFT failings relating to international (non-UK) customers

    Fine: £35,000 as of 13 Mar 2025

Timeline

  1. 26 Oct 2006

    Gambling Act 2005 comes into operation

  2. 13 Mar 2025

    £35,000 regulatory settlement for AML/CFT failings

  3. 13 Nov 2025

    Formal caution issued to Platinum Gaming Ltd

  4. 23 Mar 2026

    Gambling Act 2025 receives assent

  5. 1 Apr 2026

    Gambling Act 2025 and the Duties and Licence Fees Regulations 2026 come into operation; the 2005 Act is repealed

  6. 29 Apr 2026

    £100,000 settlement over sanctions screening failures

  7. 7 May 2026

    Non-remote licence fees and gaming machine duty regulations in force

  8. 9 Jun 2026

    Commissioner publishes the findings of the sanctions screening thematic review

  9. 13 Jul 2026

    Prediction Market Regulations 2026 in force

  10. 13 Aug 2026

    Prediction market fees and 0.15% duty in force

  11. 9 Oct 2026

    Consultation on the draft Safer Gambling Code closes

Outlook

The six month transition for businesses newly in scope of the 2025 Act, including affiliates, holding companies and B2B suppliers to Gibraltar licence holders, ended in early October 2026. The Safer Gambling Code consultation closed on 9 October 2026 and the final code had not been published by 14 October; a new Remote Technical and Operating Standards code is to follow with its own consultation; the 2012 codes stay in force until they are replaced. Part 5 of the Act, requiring approval of regulated individuals, still needs a commencement notice. The Prediction Market Regulations have been in force since July 2026.

Frequently asked questions

Who regulates gambling in Gibraltar?
The Minister with responsibility for gambling is the Licensing Authority under the Gambling Act 2025, and the Gambling Commissioner supervises licence holders, including for AML, through the Gambling Division.
What gambling duty do Gibraltar licensees pay?
General Gaming Duty and General Betting Duty of 0.15% of gross gaming or betting profit (stakes less winnings, with no deduction for bonuses or free bets), with the first £100,000 exempt, paid quarterly. Corporation tax is 15%.
How much does a B2C licence cost?
The application fee is £30,000 for betting or gaming. The annual fee is £50,000, £100,000 or £200,000 per vertical, depending on whether annual gross yield is under £20 million, between £20 million and £300 million, or over £300 million.
Do affiliates in Gibraltar need a licence?
Yes. Since the 2025 Act, marketing and affiliate services provided in or from Gibraltar need a Gambling Operator Support Services licence: £8,000 to apply and £50,000 a year, or £25,000 with sales under £200,000.
Does a Gibraltar licence let an operator serve UK customers?
No. UK facing operators in Gibraltar are dual licensed by the Great Britain Gambling Commission as well.
Can prediction markets operate from Gibraltar?
Yes, with a prediction market authorisation under the Prediction Market Regulations 2026: £30,000 to apply, £100,000 a year and a 0.15% duty on commission.
Is online gambling legal in Gibraltar?
Online casino and online sports betting are both legal for licensed operators in Gibraltar. The status of every vertical is at the top of this page. Last verified 14 Oct 2026.

Events in Gibraltar

iGT 25 companies with ties to Gibraltar

The iGT 25 iGaming stock index →

Glossary and directory

iGT coverage of Gibraltar

Queensland Will Fold Its Racing Integrity Commission Into Racing Queensland, Ten Years After Separating Them
Corporate

QuinnBet Moves to Kambi's Turnkey Sportsbook in a Multi-Year Deal

Kambi has signed the UK and Irish bookmaker to its full outsourced sportsbook at a time when partner migrations are shrinking its European business. The value, the term and the launch date are not disclosed, and QuinnBet's last platform move ended in a Gambling Commission finding.

Polymarket in Talks to Bring Its Main Exchange Back to the US
Prediction Markets

Polymarket Lobbies London and Brussels to Have Event Contracts Called Finance

The exchange has been meeting regulators in the UK and the EU to argue that its contracts belong to financial supervisors rather than gambling ones, the Financial Times reports, after being blocked in Italy, the Netherlands and France. Britain's Gambling Commission says a prediction market launching here could not classify itself as non-gambling.

Uk gambling industry faces renewed tax threat as former pm calls for major hikes
Corporate

bet365 Cuts 340 Jobs, the Last of Britain's Big Five to Move on Tax

Around 300 of the roles are in Stoke-on-Trent, where bet365 is the biggest private employer, and 40 across Gibraltar and Malta. Voluntary redundancies come first. Every one of the five largest British gambling firms has now cut staff since remote gaming duty rose 19 points.

Corporate glass boardroom
M&A

GiG Buys Back Into B2C With a €16.4m Deal for evoke's African Arm

Two years after splitting itself in half to become a pure technology supplier, GiG is paying €16.4 million for a majority stake in an African operator, funded by an €8.5 million raise it launched the same morning it reported an operating loss of €6.9 million.

All 19 articles on Gibraltar →

Sources

Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 2: other official sources such as ministries, parliaments, courts and statistics agencies. Only tier 1 and tier 2 sources can support a fact on their own.

  1. Gambling Act 2025 (Act No. 2026-04), consolidated text as at 23 March 2026, including ss. 4 to 9, 17 to 19, 26 to 30, 35 to 40, 118 to 123, 141, 175 and Schedules 2 and 3

    Laws of Gibraltar (gibraltarlaws.gov.gi), HM Government of Gibraltar

    Tier 1Accessed 23 Sept 2026Published 23 Mar 2026
  2. Gambling Act 2025: legislation page listing its subsidiary and amending legislation

    Laws of Gibraltar (gibraltarlaws.gov.gi), HM Government of Gibraltar

    Tier 1Accessed 23 Sept 2026
  3. Gambling Act 2005: legislation page (marked repealed; amended and repealed by the Gambling Act 2025)

    Laws of Gibraltar (gibraltarlaws.gov.gi), HM Government of Gibraltar

    Tier 1Accessed 23 Sept 2026
  4. Notice of Commencement of the Gambling Act 2025 (LN.2026/064)

    Laws of Gibraltar (gibraltarlaws.gov.gi), HM Government of Gibraltar

    Tier 1Accessed 23 Sept 2026Published 1 Apr 2026
  5. Gambling (Amendment) Act 2026 (Act No. 12 of 2026)

    Laws of Gibraltar (gibraltarlaws.gov.gi), HM Government of Gibraltar

    Tier 1Accessed 23 Sept 2026Published 1 Apr 2026
  6. Gambling (Duties and Licence Fees) Regulations 2026 (LN.2026/065)

    Laws of Gibraltar (gibraltarlaws.gov.gi), HM Government of Gibraltar

    Tier 1Accessed 23 Sept 2026Published 1 Apr 2026
  7. Gambling (Non-Remote Licence Fees and Duties) Regulations 2026 (LN.2026/088)

    Laws of Gibraltar (gibraltarlaws.gov.gi), HM Government of Gibraltar

    Tier 1Accessed 23 Sept 2026Published 7 May 2026
  8. Prediction Market Regulations 2026 (LN.2026/176)

    Laws of Gibraltar (gibraltarlaws.gov.gi), HM Government of Gibraltar

    Tier 1Accessed 23 Sept 2026Published 13 Jul 2026
  9. Prediction Market (Fees and Duties) Regulations 2026 (LN.2026/316)

    Laws of Gibraltar (gibraltarlaws.gov.gi), HM Government of Gibraltar

    Tier 1Accessed 23 Sept 2026Published 13 Aug 2026
  10. Gambling Division home page (transition to the Gambling Act 2025)

    Gambling Division, HM Government of Gibraltar

    Tier 1Accessed 23 Sept 2026
  11. About Us: the Gambling Division, the Licensing Authority and the Gambling Commissioner

    Gambling Division, HM Government of Gibraltar

    Tier 1Accessed 23 Sept 2026
  12. Register of Licence Holders under section 14 of the Gambling Act 2025

    Gambling Division, HM Government of Gibraltar

    Tier 1Accessed 23 Sept 2026
  13. Getting Licensed: scope of the Gambling Act 2025 and the six month transition period

    Gambling Division, HM Government of Gibraltar

    Tier 1Accessed 23 Sept 2026
  14. Gambling (Duties and Licence Fees) Regulations 2026: Administrative Guidelines for Licence Holders and Applicants, v.2.0.2026

    Gambling Division, HM Government of Gibraltar

    Tier 1Accessed 23 Sept 2026Published 12 Jun 2026
  15. Public Statements (enforcement and regulatory settlements)

    Gambling Division, HM Government of Gibraltar

    Tier 1Accessed 23 Sept 2026
  16. Public Statement: regulatory settlement with a B2C operator over sanctions screening

    Gibraltar Gambling Commissioner

    Tier 1Accessed 23 Sept 2026Published 29 Apr 2026
  17. Public Statement: Thematic Review, Sanctions Screening Systems and Controls

    Gibraltar Gambling Commissioner

    Tier 1Accessed 23 Sept 2026Published 9 Jun 2026
  18. Public Statement: regulatory settlement of £45,000 with a licence holder

    Gibraltar Gambling Commissioner

    Tier 1Accessed 23 Sept 2026Published 26 Nov 2025
  19. Public Statement: formal caution issued to Platinum Gaming Ltd

    Gibraltar Gambling Commissioner

    Tier 1Accessed 23 Sept 2026Published 13 Nov 2025
  20. Regulatory Settlement: AML/CFT failings, £35,000

    Gibraltar Gambling Commissioner

    Tier 1Accessed 23 Sept 2026Published 13 Mar 2025
  21. Approved Testing Facilities

    Gambling Division, HM Government of Gibraltar

    Tier 1Accessed 23 Sept 2026
  22. Consultations: Draft Safer Gambling Code of Conduct (responses closed 9 October 2026; still listed as the current draft on 14 October 2026)

    Gambling Division, HM Government of Gibraltar

    Tier 1Accessed 14 Oct 2026
  23. Code of Practice for the Gambling Industry: Safer Gambling, Remote B2C Gambling Operators (consultation draft, v.1.0.2026)

    Gibraltar Gambling Commissioner

    Tier 1Accessed 23 Sept 2026
  24. Codes of Practice and Guidance (codes under the previous Act remain in force)

    Gambling Division, HM Government of Gibraltar

    Tier 1Accessed 23 Sept 2026
  25. The Generic Code, v1.0.2012 (code of practice)

    Gibraltar Gambling Commissioner

    Tier 1Accessed 23 Sept 2026
  26. Code of Practice for the Remote Gambling Industry: AML, CFT and CPF Arrangements, v.1.0.2026

    Gibraltar Gambling Commissioner

    Tier 1Accessed 23 Sept 2026Published 8 Jan 2026
  27. Risk Assessment of the Gambling Industry in Gibraltar, 2026 Update

    Gibraltar Gambling Commissioner

    Tier 2Accessed 23 Sept 2026
  28. Compliance Circular: Poker and Poker Networks

    Gibraltar Gambling Commissioner

    Tier 1Accessed 23 Sept 2026Published 4 Nov 2025
  29. Consumer Warnings (including the note that UK facing operators are dual licensed)

    Gambling Division, HM Government of Gibraltar

    Tier 1Accessed 23 Sept 2026
  30. Complaints against Licence Holders

    Gambling Division, HM Government of Gibraltar

    Tier 1Accessed 23 Sept 2026
  31. Income Tax Office: Corporate (standard rate of corporation tax)

    Income Tax Office, HM Government of Gibraltar

    Tier 1Accessed 23 Sept 2026

Spotted something out of date? Report a correction.

This page is industry reference information and not legal advice.

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