If you’ve spent any time around iGaming, you already know the playbook: a “new jurisdiction” appears, promises fast approval, low fees, minimal due diligence, and a license that supposedly opens doors with banks, payment processors, and partners. One of the most visible examples right now is the so-called “International Gambling License” marketed under the name “Central Reserve Authority of Western Sahara”

Two jurisdictions that frequently attract the attention of emerging operators are Rota iGaming (Commonwealth of the Northern Mariana Islands) and Gibraltar iGaming (United Kingdom overseas territory). Although both offer pathways to operate legally and to interface with payment providers, the regulatory, tax, and reputational frameworks behind them differ substantially.

The new Rota casino license offers a U.S. Territory framework with stronger AML, clearer oversight and the option to remain tax-neutral offshore, while Curaçao keeps its edge on ultra-low profit tax and sports betting coverage. Choosing between them depends on whether you prioritise compliance credibility or pure cost efficiency.

If you’re exploring the Rota iGaming license (sometimes referenced as the Rota online casino license), here’s the operator-focused tax picture you need—what’s due locally in Rota, what’s due CNMI-wide, how timing works, and how these pieces fit together for effective tax planning around Rota iGaming tax.

The landscape of online gaming is changing fast, and Curacao, a leading spot for iGaming licenses, faces major regulatory shifts.