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Isle of Man: gambling regulation and licensing

Part of United Kingdom

  • Online sports bettingRegulated
  • Online casinoRegulated
  • Online pokerRegulated
  • Online bingoRegulated
  • Lottery and iLotteryRegulated
  • Esports bettingRegulated
  • Crypto casinoRegulated
  • Land-based (reference)Regulated
Regulator
Isle of Man Gambling Supervision Commission · Directory profile
Headline tax
1.5% GGR
Licence required
Yes
Last verified
23 Sept 2026

Summary

The Isle of Man is a Crown Dependency that licenses online gambling mainly for supply to other markets. The Gambling Supervision Commission (GSC), a statutory board accountable to the Treasury, licenses operators under the Online Gambling Regulation Act 2001. The Act is product-neutral: every form of online gambling except spread betting can be licensed, and a single full licence covers casino, sports betting, poker, bingo and esports. The GSC also offers network services licences, sub-licences and two elective software supplier licences, with annual fees from £5,250 to £52,500. Licensees must be Manx companies with two resident directors, a resident designated official and player and gameplay servers on the Island. Gambling duty is charged on gambling yield at marginal rates of 1.5% on the first £20 million a year, 0.5% on the next £20 million and 0.1% above £40 million, with pool betting at 15%. The register listed 53 current licence holders on 16 September 2026, against 89 reported for 2024. Supervision has turned towards anti-money laundering enforcement ahead of the MONEYVAL onsite assessment due in autumn 2026. The GSC has published five discretionary civil penalties since September 2024, the largest £3,937,500 against Celton Manx in July 2025. The Gambling Legislation (Amendment) Bill 2025 passed both Branches of Tynwald and was signed on 21 July 2026. It brings a fit and proper test, wider inspection and direction powers and civil penalties for individuals, with caps set by the Gambling (Civil Penalties) Regulations 2026. An Isle of Man licence does not authorise supply into markets that require their own licence.

Common pitfalls

Treating the licence as a passport: advertising may not be directed at jurisdictions where online gambling is prohibited, and markets with point-of-consumption licensing, such as Great Britain, need their own licence. Underestimating substance: servers, directors, a designated official and player fund banking must be on the Island. Reading the duty bands as flat rates: they are marginal, calculated over the 12 months from the month the operator started.

Key facts

Regulator
Isle of Man Gambling Supervision Commission (GSC)
Regulator type
Dedicated regulator
Headline tax
1.5% GGR
Licence required
Yes
Minimum age
18+
Tax base
Gambling duty is charged on gambling yield: stakes and chances sold less winnings and prizes (net stakes receipts), or retained profits such as commission for betting intermediaries and network operators. Rates are marginal over a 12-month period: 1.5% on the first £20 million, 0.5% on the next £20 million and 0.1% above £40 million (Gambling Duty Act 2012 s.8(5)). Pool betting pays a single 15% rate, except pool betting through a totalisator (s.8(6)). The 1.5% shown is the rate on the first band.
Capital
Douglas
Currency
GBP
Official languages
English, Manx

How to get a gambling licence in the Isle of Man

The regulator is the Isle of Man Gambling Supervision Commission (GSC).

We record 5 licence types for the Isle of Man.

For the Full online gambling licence, the application fee is £5,250 (as of 27 Apr 2023) and the annual fee is £36,750 (as of 27 Apr 2023).

Applications
Accepted on a rolling basis
Local presence
A local company or establishment is required; servers must be located locally; a local director is required.
Financial guarantee
Licence conditions must require security, deposits or reserves for player debts (OGRA s.6(2)). Player funds must sit in segregated accounts with an Isle of Man bank unless the GSC approves an equivalent arrangement; bank guarantees, trusts, client accounts, insurance and approved cash-market funds are accepted mechanisms.
Headline tax
1.5% GGR (see Taxation for the full position)

Licence fees in the Isle of Man

Licence typeApplication feeAnnual feeTerm
Full online gambling licenceFixed fee; software supply can be added without an additional fee£5,250 (as of 27 Apr 2023)£36,750 (as of 27 Apr 2023)Up to 5 years (OGRA s.7)
Network services licenceFixed fee£5,250 (as of 27 Apr 2023)£52,500 (as of 27 Apr 2023)Up to 5 years (OGRA s.7)
Sub-licenceFixed fee£5,250 (as of 27 Apr 2023)£5,250 (as of 27 Apr 2023)Up to 5 years (OGRA s.7)
Software supplier licenceFixed fee£5,250 (as of 27 Apr 2023)£36,750 (as of 27 Apr 2023)Up to 5 years (OGRA s.7)
Token-based (blockchain) software supplier licenceFixed fee£5,250 (as of 27 Apr 2023)£52,500 (as of 27 Apr 2023)Up to 5 years (OGRA s.7)

Built from the record on this page, last verified 23 Sept 2026. The Licensing and Taxation sections carry the full detail and sources.

Licensing

Licence required
Yes
Application window
Rolling
Local establishment required
Yes
Local server required
Yes
Local director required
Yes
Active licences
53 (as of 16 Sept 2026)
Bank guarantee or bond
Licence conditions must require security, deposits or reserves for player debts (OGRA s.6(2)). Player funds must sit in segregated accounts with an Isle of Man bank unless the GSC approves an equivalent arrangement; bank guarantees, trusts, client accounts, insurance and approved cash-market funds are accepted mechanisms.
Certification requirements
Games and gaming systems must be certified by a GSC-approved test house and the certificate verified by the GSC before release; smart contracts must also be independently audited.
Barriers to entry
Substance rather than cost: a Manx company, at least two Island-resident directors who are natural persons, a resident designated official (or a local operations manager), player registration and gameplay servers on the Island, and an Isle of Man bank for player funds. The GSC rejects brass plate applications, may interview key staff and decides at a formal Board hearing.

Licence types

  • Full online gambling licence

    Scope
    B2C and B2B: offering games, striking bets and managing player accounts, supplying software, issuing sub-licences and white labels, across casino, sportsbook, poker, bingo, mahjong and esports
    Term
    Up to 5 years (OGRA s.7)
    Application fee
    £5,250 as of 27 Apr 2023
    Annual fee
    £36,750 as of 27 Apr 2023
    Fee basis
    Fixed fee; software supply can be added without an additional fee
    Renewal terms
    Renewal application no later than expiry; the licence continues until the application is decided (OGRA s.8)
  • Network services licence

    Scope
    Full licence privileges plus accepting players from overseas network partners without re-registering them, for pooled liquidity, networks and progressive jackpots
    Term
    Up to 5 years (OGRA s.7)
    Application fee
    £5,250 as of 27 Apr 2023
    Annual fee
    £52,500 as of 27 Apr 2023
    Fee basis
    Fixed fee
  • Sub-licence

    Scope
    Own brand and platform under an exclusive relationship with a single full licence holder, offering only that licensee's products; the sub-licensee carries its own KYC, player protection and reporting obligations
    Term
    Up to 5 years (OGRA s.7)
    Application fee
    £5,250 as of 27 Apr 2023
    Annual fee
    £5,250 as of 27 Apr 2023
    Fee basis
    Fixed fee
  • Software supplier licence

    Scope
    Elective B2B licence that puts a supplier on the GSC register so Isle of Man operators can deploy its certified products without notifying the GSC; covers RNG and casino games, back-office and betting platforms and live dealer
    Term
    Up to 5 years (OGRA s.7)
    Application fee
    £5,250 as of 27 Apr 2023
    Annual fee
    £36,750 as of 27 Apr 2023
    Fee basis
    Fixed fee
  • Token-based (blockchain) software supplier licence

    Scope
    Elective licence for suppliers of blockchain, token, cryptocurrency or NFT based gambling software
    Term
    Up to 5 years (OGRA s.7)
    Application fee
    £5,250 as of 27 Apr 2023
    Annual fee
    £52,500 as of 27 Apr 2023
    Fee basis
    Fixed fee

Taxation

Headline GGR tax
1.5% GGR
Effective date
1 Jan 2014
Withholding mechanism
Operators notify Customs and Excise at least 7 days before starting (form GD 2 MAN) and file monthly returns with payment by the 15th of the following month.
VAT treatment
The Treasury treats gambling with Isle of Man licensed operators as exempt under Schedule 10 to the Value Added Tax Act 1996; illegal gaming, including illegal online gaming, is standard-rated.
Tax base
Gambling duty is charged on gambling yield: stakes and chances sold less winnings and prizes (net stakes receipts), or retained profits such as commission for betting intermediaries and network operators. Rates are marginal over a 12-month period: 1.5% on the first £20 million, 0.5% on the next £20 million and 0.1% above £40 million (Gambling Duty Act 2012 s.8(5)). Pool betting pays a single 15% rate, except pool betting through a totalisator (s.8(6)). The 1.5% shown is the rate on the first band.

Compliance

Minimum age
18+
National self-exclusion
Not yet verified
KYC timing
Details at registration; positive identity verification before any withdrawal
AML regime
The Gambling (AML/CFT) Act 2018 and the Gambling (AML/CFT) Code 2019 apply FATF standards to online operators, bookmakers and the casino. The GSC supervises through risk-based inspections by a dedicated AML/CFT division and imposes civil penalties under s.22 of the 2018 Act.
AML supervisor
Isle of Man Gambling Supervision Commission
Deposit limits
Operators must offer at least one of deposit, spending or loss limits and apply a limit a player requests as soon as reasonably practicable (reg 5C).
Data localisation
Player registration systems and gameplay servers must be physically located in the Isle of Man for all licence types except software-only suppliers; network licensees must also host wallet, aggregation and account management systems on the Island.
KYC requirements
A prospective player must give age, identity and place of residence before registration (reg 3(4)). Until identity is verified, deposits are capped at an amount the GSC sets, and no withdrawal is allowed until identity is positively verified (Schedule, rules 3, 5 and 6). Customer due diligence and enhanced due diligence follow the Gambling (AML/CFT) Code 2019.
Stake limits
Not yet verified
Mandatory player messaging
The home page of every operator website (software supplier licensees excepted) must show the operator name and registered office address, licence number and grant date, a statement that the gambling is regulated in the Isle of Man, the Isle of Man coat of arms, and links to the Isle of Man Government and to Gamblers Anonymous or another body the GSC requires, plus links to pages stating that under-18s may not register or participate and that online gambling debts are enforceable in the Island (Advertising Regulations 2007, reg 2).
Reporting obligations
Quarterly regulatory returns and annual audited financial statements to the GSC, and monthly gambling duty returns to Customs and Excise.

Advertising

Advertising permitted
Yes
Sponsorship rules
No Isle of Man sponsorship code. In Great Britain, DCMS consulted from July 2026 on making it a criminal offence to be sponsored by, or advertise, an operator not licensed by the Gambling Commission, with a preferred start in August 2027; an Isle of Man licence alone would not qualify.
Mandatory warnings
Licensee websites must state that persons under the age of 18 are not permitted to register or participate, and link to Gamblers Anonymous or another body approved by the GSC.
Penalties for breach
The GSC may direct a licensee to withdraw or change a non-compliant advertisement (reg 4). Breach, or failure to follow a direction, is an offence by the operator and its designated official, with a fine of up to £5,000 on summary conviction (reg 5).

Restrictions

  • Every advertisement must carry the URL of, or a link to, the licensee website that holds the mandatory disclosures (reg 3(1))
  • Advertisements must not be indecent or offensive, must be based on fact and must not be false, deceptive or misleading (reg 3(2))
  • Advertisements must not be directed at any jurisdiction where online gambling is prohibited, and must not state whether online gambling is legal in another jurisdiction (reg 3(3))
  • No sexual content and no advertising directed at persons under 18 (reg 3(3))
  • Any claim about potential payouts must let a person readily work out the expected percentage return (reg 3(3)(f))
  • A licensee may say it is regulated in the British Isles but must not state or imply that it is registered in the United Kingdom (reg 2(2))

Payments

Credit card ban
No
Crypto stance
Permitted
Permitted methods
Credit card, Debit card, Virtual currency (approved models only), Other means approved by the GSC
Withdrawal timeframe rules
Withdrawals only after identity is positively verified, and only to the card or account used to deposit, or another account the operator is satisfied belongs exclusively to the player (Registration and Accounts Regulations 2008, Schedule, rules 5 to 7).
Currency restrictions
Crypto withdrawals must be in the currency deposited (for example BTC in, BTC out); crypto-in and fiat-out models are not permitted, and every virtual asset model needs GSC pre-approval. Games may run in any currency, but gambling duty is declared and accounted for in pounds sterling.

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
Licence suspension or cancellation, directions to remove directors or managers, prohibition of individuals (GAMLA 2018 s.26), public statements (s.19) and discretionary civil penalties on operators for AML/CFT failures (s.22). The pending Civil Penalties Regulations 2026 would cap them at the greater of £1 million or twice the benefit, and £50,000 for individuals.
Criminal penalties
Conducting online gambling without a licence is an offence (OGRA s.2): up to 2 years in custody or a fine on information, or 6 months or £5,000 on summary conviction (s.18).
Operator liability
An operator commits an offence by conducting online gambling from the Island without a licence, or by letting minors or persons in prescribed countries take part (OGRA s.2). The GSC also acts against sites that falsely claim a GSC licence and notifies licensees of prohibitions in foreign markets.

Notable actions

  • Shelgeyr Limited (former licensee)6 Feb 2026

    Discretionary civil penalty for AML/CFT Code contraventions including enhanced due diligence, source of wealth and PEP checks

    Fine: £200,000 as of 6 Feb 2026

  • Phua Cheng Wan (beneficial owner of former licensee Boldwood Software Limited)22 Jul 2025

    Prohibited indefinitely from any role in the Isle of Man regulated gambling sector on integrity grounds

  • Celton Manx Limited (former licensee)3 Jul 2025

    Discretionary civil penalty of £5,625,000 discounted by 30% for systemic AML/CFT failures, including in its network services model

    Fine: £3,937,500 as of 3 Jul 2025

  • SK IOM Limited26 Jun 2025

    Discretionary civil penalty of £100,000 discounted by 30% for AML/CFT Code contraventions

    Fine: £70,000 as of 26 Jun 2025

  • BMO Manx Limited20 Dec 2024

    Discretionary civil penalty of £1,000,000 discounted to £700,000

    Fine: £700,000 as of 20 Dec 2024

  • Cyberhorizon Limited4 Sept 2024

    Discretionary civil penalty of £200,000 discounted to £140,000

    Fine: £140,000 as of 4 Sept 2024

Market data

Figures on this record are drawn from official regulator data.

Online GGR
Not yet verified
Reporting year
2026
Licensed operators
53

Timeline

  1. 15 May 2001

    Online Gambling Regulation Act 2001 receives Royal Assent and comes into force

  2. 31 Aug 2007

    Online Gambling (Advertising) and (Prescribed Descriptions) Regulations 2007 come into operation

  3. 19 Oct 2010

    Gambling Supervision Act 2010 receives Royal Assent

  4. 1 Jan 2014

    Gambling Duty Act 2012 fully in operation

  5. 27 Apr 2023

    Online Gambling (Licence Fees) Regulations 2023 made, setting current fees

  6. 3 Jul 2025

    GSC imposes a £3,937,500 civil penalty on Celton Manx Limited

  7. 28 Oct 2025

    Gambling Legislation (Amendment) Bill 2025 has its first reading in the House of Keys

  8. 6 Feb 2026

    GSC imposes a £200,000 civil penalty on Shelgeyr Limited

  9. 23 Jun 2026

    GSC reports the Island has completed its written effectiveness submission to MONEYVAL

  10. 21 Jul 2026

    Gambling Legislation (Amendment) Bill signed by a quorum of each Branch of Tynwald

Outlook

Royal Assent and commencement of the Gambling Legislation (Amendment) Act, followed by the Gambling (Civil Penalties) Regulations 2026, which take effect the day after section 91 commences. The MONEYVAL onsite assessment of the Island is due in autumn 2026, after the technical compliance and effectiveness submissions in March and June. In Great Britain, the proposed ban on sponsorship and advertising by operators without a Gambling Commission licence, preferred from August 2027, would affect brands that hold only an Isle of Man licence.

Frequently asked questions

Who regulates online gambling in the Isle of Man?
The Isle of Man Gambling Supervision Commission, a statutory board accountable to the Treasury, under the Online Gambling Regulation Act 2001 and the Gambling Supervision Act 2010.
What is the gambling duty rate?
Gambling duty is charged on gambling yield at marginal rates of 1.5% on the first £20 million a year, 0.5% on the next £20 million and 0.1% above £40 million. Pool betting pays 15%. Returns and payment are due monthly.
How much does an Isle of Man online gambling licence cost?
The application fee is £5,250. Annual fees are £36,750 for a full or software supplier licence, £52,500 for a network services or token-based software supplier licence, and £5,250 for a sub-licence.
Do licensees need a presence on the Island?
Yes. The licence holder must be a Manx company with at least two resident directors and a resident designated official or local operations manager, with player registration and gameplay servers on the Island and player funds normally held with an Isle of Man bank.
Can Isle of Man licensees accept cryptocurrency?
Yes, under GSC-approved models with enhanced AML controls. Players must withdraw in the currency they deposited, and crypto-in, fiat-out models are not permitted.
What is changing in the Isle of Man regime?
The Gambling Legislation (Amendment) Bill 2025, signed by both Branches on 21 July 2026, adds a fit and proper test, new inspection and direction powers and civil penalties for individuals. Draft Regulations cap AML civil penalties at the greater of £1 million or twice the benefit for operators.
Is online gambling legal in the Isle of Man?
Online casino and online sports betting are both legal for licensed operators in the Isle of Man. The status of every vertical is at the top of this page. Last verified 23 Sept 2026.

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All 10 articles on Isle of Man →

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. Tier 1Accessed 23 Sept 2026Published 15 May 2001
  2. Tier 1Accessed 23 Sept 2026Published 19 Oct 2010
  3. Gambling Duty Act 2012 (consolidated), including ss. 8 and 9

    Isle of Man Legislation (legislation.gov.im)

    Tier 1Accessed 23 Sept 2026
  4. Casino Act 1986 (consolidated)

    Isle of Man Legislation (legislation.gov.im)

    Tier 1Accessed 23 Sept 2026Published 11 Apr 1986
  5. Online Gambling (Licence Fees) Regulations 2023 (SD 2023/0148)

    Isle of Man Legislation (legislation.gov.im)

    Tier 1Accessed 23 Sept 2026Published 27 Apr 2023
  6. Tier 1Accessed 23 Sept 2026Published 30 Aug 2007
  7. Tier 1Accessed 23 Sept 2026Published 26 Mar 2008
  8. Tier 1Accessed 23 Sept 2026Published 31 Aug 2007
  9. Notice 451 MAN: Gambling Duty (updated to 8 July 2026)

    Isle of Man Treasury, Customs and Excise Division (gov.im)

    Tier 1Accessed 23 Sept 2026Published 8 Jul 2026
  10. Gambling Duty

    Isle of Man Treasury, Customs and Excise Division (gov.im)

    Tier 1Accessed 23 Sept 2026
  11. Our Regulatory Objectives

    Isle of Man Gambling Supervision Commission

    Tier 1Accessed 23 Sept 2026
  12. Tier 1Accessed 23 Sept 2026
  13. Primary Gambling Legislation

    Isle of Man Gambling Supervision Commission

    Tier 1Accessed 23 Sept 2026
  14. Online Gambling Licence

    Isle of Man Gambling Supervision Commission

    Tier 1Accessed 23 Sept 2026
  15. Online Gambling: Full Gambling Licence (October 2025)

    Isle of Man Gambling Supervision Commission

    Tier 1Accessed 23 Sept 2026Published 1 Oct 2025
  16. Online Gambling: Sub Licence (October 2025)

    Isle of Man Gambling Supervision Commission

    Tier 1Accessed 23 Sept 2026Published 1 Oct 2025
  17. Online Gambling: Network Services Licence (October 2025)

    Isle of Man Gambling Supervision Commission

    Tier 1Accessed 23 Sept 2026Published 1 Oct 2025
  18. Online Gambling: Software Supplier Licence (October 2025)

    Isle of Man Gambling Supervision Commission

    Tier 1Accessed 23 Sept 2026Published 1 Oct 2025
  19. Tier 1Accessed 23 Sept 2026Published 1 Oct 2025
  20. Online Gambling Licence: Licensing Requirements (October 2025)

    Isle of Man Gambling Supervision Commission

    Tier 1Accessed 23 Sept 2026Published 1 Oct 2025
  21. Online Gambling Licence: Application Process (October 2025)

    Isle of Man Gambling Supervision Commission

    Tier 1Accessed 23 Sept 2026Published 1 Oct 2025
  22. Online Gambling Licence Fees (October 2025)

    Isle of Man Gambling Supervision Commission

    States the fees are effective 6 July 2023; the Online Gambling (Licence Fees) Regulations 2023 were made and came into operation on 27 April 2023. The amounts agree; the record uses the date in the Regulations.

    Tier 1Accessed 23 Sept 2026Published 1 Oct 2025
  23. Tier 1Accessed 23 Sept 2026Published 16 Sept 2026
  24. Tier 1Accessed 23 Sept 2026
  25. Complain about a Company holding an Isle of Man Gambling Licence

    Isle of Man Gambling Supervision Commission

    Tier 1Accessed 23 Sept 2026
  26. Anti Money Laundering

    Isle of Man Gambling Supervision Commission

    Tier 1Accessed 23 Sept 2026
  27. Enforcement

    Isle of Man Gambling Supervision Commission

    Tier 1Accessed 23 Sept 2026
  28. Register of Discretionary Civil Penalties

    Isle of Man Gambling Supervision Commission

    Tier 1Accessed 23 Sept 2026
  29. Public Statements (enforcement outcomes)

    Isle of Man Gambling Supervision Commission

    Tier 1Accessed 23 Sept 2026
  30. Prohibited Persons

    Isle of Man Gambling Supervision Commission

    Tier 1Accessed 23 Sept 2026
  31. Unlicensed Gambling Websites

    Isle of Man Gambling Supervision Commission

    Tier 1Accessed 23 Sept 2026
  32. 20 July 2026: Targeting Illegal Gambling Internationally

    Isle of Man Gambling Supervision Commission

    Tier 1Accessed 23 Sept 2026Published 20 Jul 2026
  33. Tier 1Accessed 23 Sept 2026Published 8 Jul 2026
  34. Tier 1Accessed 23 Sept 2026Published 8 Jul 2026
  35. 23 June 2026: Isle of Man Completes Effectiveness Submission

    Isle of Man Gambling Supervision Commission

    Tier 1Accessed 23 Sept 2026Published 23 Jun 2026
  36. Tier 2Accessed 23 Sept 2026
  37. Consultation on banning unlicensed gambling sponsorship

    Department for Culture, Media and Sport (GOV.UK)

    Tier 2Accessed 23 Sept 2026Published 15 Jul 2026

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