Gibraltar has hosted large online betting and gaming groups since the late 1990s. On 1 April 2026 the Gambling Act 2025 replaced the 2005 Act and changed the basis of licensing: there are now three license classes, statutory threshold conditions, a legal test of substantial presence, and a new fee and duty schedule in LN.2026/065.
This page replaces our earlier Gibraltar guide, which described the 2005 regime and contained statements that are no longer correct — Gibraltar is not in the EU, it is not a Crown Dependency, and its corporate tax rate is 15%. For other routes, see our gambling license services.
Gibraltar gambling license: key facts for 2026
| Item | Position in 2026 |
|---|---|
| Status | British Overseas Territory, outside the EU since 2020 |
| Law | Gambling Act 2025 (Act No. 2026-04), in force 1 April 2026 |
| Fees and duty | Gambling (Duties and Licence Fees) Regulations 2026, LN.2026/065 |
| Licensing Authority | The Minister responsible for gambling |
| Regulator | Gambling Commissioner and the Gambling Division |
| License classes | B2C Gambling Operator; B2B Gambling Operator; Gambling Operator Support Services |
| B2C application fee | £30,000 (betting or gaming) |
| B2C annual fee | £50,000 / £100,000 / £200,000 per activity category, by GGY |
| Gambling duty | 0.15% of gross profit; first £100,000 exempt |
| Corporate tax | 15% (since 1 July 2024) |
| Presence | Substantial presence in Gibraltar, proportionate to the activity |
| Timeline | About 3–6 months |
The three license classes
- B2C Gambling Operator — for operators offering betting, gaming or lotteries to players. One license covers either remote or non-remote activity, not both.
- B2B Gambling Operator — for platforms, aggregators, content suppliers and managed-service providers that supply licensed operators.
- Gambling Operator Support Services — for specified support functions, including marketing affiliates and holding companies that own licensees.
Fees under LN.2026/065
| License | Application fee | Annual fee |
|---|---|---|
| B2C betting or gaming, GGY under £20m | £30,000 | £50,000 per activity category |
| B2C betting or gaming, GGY £20m–£300m | £30,000 | £100,000 per activity category |
| B2C betting or gaming, GGY over £300m | £30,000 | £200,000 per activity category |
| B2C lottery | £20,000 | £100,000 |
| Betting exchange or intermediary | £15,000 | £100,000 |
| B2B platform or aggregator | £20,000 | £85,000 |
| B2B direct integration | £10,000 | £20,000, £50,000 or £85,000 by tier |
| Marketing affiliate (support services) | £8,000 | £25,000 or £50,000 |
| Holding company (support services) | £8,000 | £5,000 |
B2C fees are charged per activity category, so a group with sports betting and casino pays two annual fees, each set by that category’s yield. The B2C application fee is paid in two halves — at the pre-licensing stage and with the formal application — and is not refundable.
Duty and corporate tax
- Gambling duty: 0.15% of the relevant gross profit (betting gross profit, gaming gross profit or intermediary income), with the first £100,000 exempt for betting and gaming.
- Corporate tax: 15% since 1 July 2024, up from 12.5%.
- Global minimum tax: Gibraltar’s Global Minimum Tax Act 2024 applies to in-scope multinational groups.
For a wider comparison, see our article on corporate tax rates in 2026.
Threshold conditions and substantial presence
The Act sets out what an applicant must prove before a license is granted:
- Fit and proper owners, controllers and senior managers, with integrity, competence and relevant experience in regulated gambling;
- Financial standing, adequate funding and a documented source of funds;
- Substantial presence in Gibraltar, assessed case by case and proportionate to the activity — the authority looks at premises, management functions exercised locally, the number and seniority of local staff, gambling equipment located in Gibraltar and the business’s economic and tax contribution;
- AML/CFT controls under the Proceeds of Crime Act 2015 and the Gambling Division’s AML guidance for remote operators;
- Player-protection and technical controls appropriate to the products offered.
Changes of control, ownership, domicile and directors require prior notification after the license is granted.
The licensing process
- Initial approach: an informal discussion with the Gambling Division to test the group’s track record and eligibility.
- Substance plan: Gibraltar company, office, senior local hires and the equipment and hosting plan.
- Pre-licensing stage: first half of the application fee, license-class mapping, fit-and-proper evidence, business plan and funding.
- Formal application: second half of the fee, AML/CFT framework, player-protection and technical documentation.
- Assessment and grant: threshold conditions and substantial-presence review, then grant and ongoing supervision.
Our company formation and structuring service covers the Gibraltar entity and group structure.
Who Gibraltar suits — and who it does not
Gibraltar suits established groups that can run real management and operations from the territory, and B2B suppliers serving regulated operators. It is a poor fit for first-time operators that cannot yet show regulated experience and financial strength, and for businesses that need EU market access.
Gibraltar or another jurisdiction?
- United Kingdom — required to serve customers in Great Britain; often held alongside a Gibraltar license.
- Malta — an EU regulator with a broad B2C and B2B framework.
- Isle of Man — banded duty from 1.5% of GGY and 0% corporate tax on most e-gaming income.
How Gambling Consulting Expert can help
We test eligibility with the Gambling Division, plan and document the local substance, set up the Gibraltar entity and prepare the pre-licensing and formal applications through to grant. Request a Gibraltar licensing assessment.
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