Gibraltar iGaming License
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One of the world’s most respected iGaming licenses, recognized by the UK Gambling Commission and well-suited to large-scale online gambling operators.
What is the Gibraltar iGaming License?
The Gibraltar iGaming licence is a remote gambling authorisation issued by Gibraltar’s Licensing Authority under the Gambling Act 2005, with ongoing oversight and enforcement powers exercised by the Gambling Commissioner.
It permits operators to offer remote betting and gaming (such as online casino-style games and other interactive gambling products) from Gibraltar, subject to licence conditions and a compliance framework that typically includes fit-and-proper suitability checks, technical integrity and security controls, player protection and responsible gambling measures, and adherence to Gibraltar’s Remote Technical and Operating Standards and related regulatory requirements.
A Gibraltar iGaming licence is widely regarded as highly valuable because it sits within a mature, rules-based regulatory regime—the Gambling Act 2005—with licensing and ongoing oversight by the Gambling Commissioner, supported by detailed Remote Technical and Operating Standards (covering technical integrity, security, safer gambling, and operating controls, including testing expectations).
It is also well known in the industry because Gibraltar has long hosted major, brand-name operators and maintains a reputation for licensing only businesses with a strong track record, solid financial standing, and serious operational substance, making the licence a credibility signal to customers and commercial partners. For UK-facing operators, Gibraltar’s model is reinforced by the expectation of dual regulation (UK and Gibraltar) when serving UK customers, which further elevates the licence’s standing in the global market.
Obtaining a Gibraltar iGaming License
The usual route to a Gibraltar remote iGaming licence starts with an initial engagement phase: before the government issues the formal application forms (including individual questionnaires for key people), prospective applicants are expected to meet with the Gibraltar Gambling Division and the Gambling Commissioner (who advises the Licensing Authority) for an early assessment of the operator’s suitability, competence, ownership and proposed management.
If that threshold is met, Gibraltar may give an “in-principle” indication, after which the applicant completes the full due-diligence and business-plan review—covering ultimate beneficial ownership and control (including transparency on group structures), the source of legitimate funding, governance and operating policies (including AML/CFT, consumer protection/social responsibility, and data protection), and evidence of proportionate substance and economic contribution in Gibraltar—before a licence is issued and a go-live date agreed.
Finally, the operator must demonstrate technical readiness by ensuring its products and services are tested and certified against Gibraltar’s regulatory model and standards (typically via an approved independent test house), and then maintain ongoing compliance once live.
Obtaining a Gibraltar remote iGaming licence is widely regarded as highly demanding and selective. The Licensing Authority has traditionally focused on “blue chip” operators with a proven track record, and even well-funded newcomers are expected to present a robust business plan with a clearly identified source of legitimate funding, full transparency on ultimate beneficial ownership/control, and governance controls that meet exacting fitness, propriety, and AML/CFT standards.
In practice, applicants typically undergo a pre-licensing engagement and “in-principle” assessment before being invited to submit a final application, followed by extensive, in-depth due diligence (often on complex business models, financial projections, and ownership structures).
Licensees are also expected to establish proportionate substance in Gibraltar and demonstrate technical readiness, including independent testing/certification and acceptance of ongoing regulatory monitoring—making the process resource-intensive and best suited to operators prepared for sustained compliance.
The Tax Framework of the Gibraltar iGaming License
The tax framework commonly associated with a Gibraltar remote iGaming licence combines (i) Gibraltar’s corporation tax and (ii) gambling-specific duties and licence fees.
Licensed operators—who are generally expected to be effectively controlled and managed from Gibraltar under licence conditions—are subject to Gibraltar corporation tax at the standard 15% rate on profits accrued in or derived from Gibraltar.
Separately, the Gambling (Duties and Licensing Fees) Regulations 2018 impose General Gaming Duty at 0.15% of gross gaming yield (with the first £100,000 per year exempt) and require annual licence fees of £100,000 per licensing year for remote B2C operators (and £85,000 for B2B support services).
Gibraltar also has no VAT, which can simplify indirect-tax compliance for digital gambling services, and larger multinational groups may need to consider Gibraltar’s Global Minimum Tax rules aligned with OECD Pillar Two for in-scope groups.
A Stable and Reputable Gambling Legislation
Gibraltar’s gambling legislation is widely viewed as stable and highly reputable because it is built on a clear, rules-based statutory framework that has operated for decades and has been modernised through the Gambling Act 2025 (replacing the earlier 2005 regime while providing transitional continuity for existing licensees).
The law separates licensing policy and decision-making (the Licensing Authority) from day-to-day supervision and enforcement (the Gambling Commissioner), and it empowers the regulator to monitor, investigate, and sanction—creating predictability for serious operators and confidence for commercial partners. This framework is reinforced by detailed Remote Technical and Operating Standards (RTOS) that translate legal and licence obligations into practical controls for technical integrity, security, and responsible gambling, with a structured process for ongoing review and updates, alongside a track record of active supervision and public regulatory outcomes.
How Much Does a Gibraltar iGaming License Cost?
For a Gibraltar remote iGaming licence, the principal government fees are set by the Gambling (Duties and Licensing Fees) Regulations 2018: a Remote Gaming B2C Operator licence carries an annual licence fee of £100,000 per licensing year (with the licensing year running 1 April to 31 March, payable annually or (at the Licensing Authority’s discretion) in quarterly instalments), and licensed operators are also liable for General Gaming Duty at 0.15% of gross gaming yield, with the first £100,000 per year exempt. If an operator holds additional licence categories (e.g., remote betting or other remote B2C products), the annual licence fee generally applies per category under the same schedule.
Get in touch to secure your Gibraltar iGaming License
Ready to pursue a Gibraltar iGaming licence with a structure that stands up to regulator scrutiny and works commercially? Andrea Ricci, CPA (Tradepass International Tax LLC) can help you map the licensing strategy, align corporate governance and operational substance, and design a cross-border tax and compliance framework (ownership disclosures, AML controls, financial readiness, and ongoing reporting) that supports a successful application. Contact Andrea Ricci, CPA to schedule a confidential consultation and get a clear, step-by-step roadmap to securing your Gibraltar licence.
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