Gibraltar: gambling regulation and licensing
Part of United Kingdom
- Online sports bettingRegulated
- Online casinoRegulated
- Online pokerRegulated
- Headline tax
- 0.15% GGR
- Licence required
- Yes
- Last verified
- 30 Aug 2026
Summary
Gibraltar is one of the oldest remote gambling hubs in Europe and has deliberately stayed one of the smallest. Licensing is under the Gambling Act 2005, with licences issued by the Licensing Authority while the Gambling Commissioner and the Gambling Division supervise conduct. The commercial terms are unusually favourable: a 0.15% gaming tax on gross gaming revenue, fixed annual licence fees, no VAT on gaming and a 10% corporate tax rate. What distinguishes Gibraltar is not the tax but the door policy. Licensing has always been selective, admitting established operators with a trading history rather than start-ups, and the small licensee list is the product. A regulator that grants few licences can supervise each one closely, and the licence signals that the holder was already substantial before it applied. That model produced a concentration of major British-facing operators, and it ties Gibraltar's fortunes to the United Kingdom market and to arrangements for the frontier with Spain, which is the practical risk to the jurisdiction rather than any gambling-specific issue. For operators the reading is straightforward. Gibraltar is a base for a business that already has scale and wants a low-tax, well-regarded home with a regulator that will know its name. It is not a route to market for a new entrant, and it does not substitute for the national licences that most European markets now require.
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
Legal framework
Primary statutes
- Year
- 2005
- In force
- Yes
- Summary
- The Gambling Act 2005 is the primary gambling statute. Remote gambling licences are issued by the Licensing Authority, with the Gambling Commissioner responsible for codes of practice and ongoing supervision through the Gambling Division. The Act places no restriction on the type of remote gambling that may be offered under a licence.
Pending legislation
New gambling Act (widening licensing categories)
- Stage
- commencing
- Expected
- 1 Oct 2025
- What it changes
- From 1 October 2025 a new Act is set to widen the licensing triggers and introduce distinct B2C, B2B and Support Services categories, with stronger AML/CFT and substantive-presence expectations. Confirm the commencement position and final scope with the Gambling Division.
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%.
Advertising
- Advertising permitted
- Yes
- Affiliate rules
- Affiliates are not separately licensed in Gibraltar. Affiliate compliance follows the rules of the market being targeted rather than those of the licensing jurisdiction.
- Penalties for breach
- The Gambling Commissioner supervises licensees and can act against the licence. Advertising breaches in a target market are enforced by that market regulator.
Restrictions
- Gibraltar licenses operators under the Gambling Act, supervised by the Gambling Commissioner and Licensing Authority, and is principally a base from which operators serve other markets.
- The commercially important point is that a Gibraltar licence does not authorise advertising into another jurisdiction: the advertising rules that bind a Gibraltar licensee are those of the market it targets.
- Licensees are expected to advertise responsibly and to comply with the requirements of the jurisdictions in which their customers are located.
- Gibraltar operators serving Great Britain are separately licensed by the Gambling Commission and are bound by the LCCP and the UK advertising codes.
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