Gibraltar Gaming License: Cost, Requirements & How to Apply

This license covers operators offering online casino games, slots, poker, bingo, and lottery products directly to consumers. It is the most widely held license category in Gibraltar, used by major brands such as bet365, 888, and Entain for their core gaming verticals. Licensees must demonstrate robust responsible gambling measures and player fund segregation.

This license authorizes operators to offer sports betting services — both pre-match and in-play — directly to consumers. It covers fixed-odds betting on sporting events, racing, and other competitions.

Note: Exchange betting (where the operator acts as an intermediary between bettors rather than as a bookmaker) falls under the “Other Remote B2C Gambling Products” category, not this license.

This category covers remote gambling products that do not fit neatly into the gaming or betting classifications. It includes betting exchanges, intermediary platforms, and peer-to-peer gambling services where the operator facilitates wagers between players rather than acting as the counterparty. Operators in this category must implement the same AML/CFT and responsible gambling standards as other B2C licensees.

This license is designed for companies that provide gambling-related services to licensed operators rather than directly to consumers. It covers software providers, platform operators, game aggregators, data feed suppliers, and other technology or service companies that form part of the gambling supply chain. B2B licensees are subject to regulatory oversight but pay a lower annual fee than B2C operators.

Gibraltar also issues licenses for physical gambling operations, including land-based casinos, gaming machine venues, and betting shops. These licenses are less common given Gibraltar’s small geographic footprint, but they remain available for operators wishing to offer in-person gambling services within the territory.

The Gambling Bill 2025, passed unanimously by the Gibraltar Parliament in March 2026 and currently awaiting Royal Assent, will replace the Gambling Act 2005 with a modernised framework. The new legislation restructures the license categories significantly:

• B2C licenses become per-vertical — operators will need a separate license for each gambling vertical (e.g., casino, sports betting, poker) rather than a single license covering all remote gaming activities
• B2B category expanded — the new framework introduces more granular B2B sub-categories to reflect the growing complexity of the gambling supply chain, including distinct classifications for platform providers, game developers, and data suppliers
• GOSS (Gaming Operator Support Services) introduced — a new license category for marketing affiliates, payment processors, and other ancillary service providers that support gambling operations but were previously unregulated

For detailed analysis of the upcoming changes, see Hassans’ commentary on the Gambling Act 2025 and Ramparts’ overview of the Gibraltar Gambling Bill 2025.

All applicants must establish a Gibraltar-registered company before applying for a gaming license. The Gambling Commissioner only grants licenses to locally incorporated entities with a genuine presence in the jurisdiction.

• Private Limited Company (LTD) — the most common structure for igaming operators, requiring at least one director and one shareholder with a registered office in Gibraltar
• Public Limited Company (PLC) — suitable for larger operators planning to raise capital publicly, subject to higher minimum share capital requirements

All companies must be registered with the Gibraltar Companies House and maintain a registered office address in the territory. You can verify company registration requirements on the official Government of Gibraltar website.

The Gambling Commissioner requires that all key individuals involved in the management and operation of the licensed business are fit and proper persons. Each must pass background checks and demonstrate relevant experience.

• At least two directors — must be resident or have significant ties to Gibraltar, with clean criminal records and demonstrable commercial experience
• Licensed Principal — the named individual who holds ultimate responsibility for the day-to-day conduct of gambling operations
• Money Laundering Reporting Officer (MLRO) — a dedicated officer responsible for AML/CFT compliance, suspicious activity reporting, and staff training
• Compliance Officer — oversees adherence to license conditions, responsible gambling obligations, and regulatory reporting requirements

Gibraltar mandates strict technical standards to ensure platform integrity, player protection, and data security. Operators must demonstrate robust systems before going live.

• Server hosting — primary gaming servers must be located in Gibraltar or an approved jurisdiction with adequate disaster recovery and redundancy provisions
• Platform testing — all gambling software must be independently tested and certified by an approved testing house before deployment
• RNG certification — random number generators used in games of chance must be certified to international standards (e.g., eCOGRA, iTech Labs, or equivalent)
• Data protection — operators must comply with the Gibraltar Data Protection Act 2004 (aligned with GDPR), including secure storage and processing of player personal data

Applicants must demonstrate sufficient financial resources to sustain operations, honour player obligations, and meet regulatory costs throughout the license term.

• Adequate financial resources — the operator must show it has enough working capital to cover setup costs, operational expenses, and potential liabilities for at least the first 12 months
• Player fund segregation — all player deposits and winnings must be held in segregated accounts separate from operational funds, ensuring players can be paid out even if the operator faces financial difficulty
• Audited financial statements — applicants must submit audited accounts (or a credible business plan for new entities) and continue to provide annual audited statements once licensed

The non-refundable application fee is £10,000, payable upon submission of a formal license application to the Gambling Commissioner. If the application is approved, annual license fees apply based on the type of license granted.

Note: All licenses are granted for a 5-year validity period.

Proposed Fees Under the Gambling Bill 2025

The Gambling Bill 2025, currently before Gibraltar’s Parliament, introduces a tiered fee structure that replaces the flat annual fee with charges linked to Gross Gaming Yield (GGY). If enacted, the new fees will apply to license renewals and new applications from the effective date.

B2C Operators (per vertical):

B2B Operators:

Support Services (GOSS):

The Bill also proposes a £30,000 application fee for B2C operators, replacing the current £10,000 fee.

Gibraltar levies a gaming duty on all licensed operators based on a percentage of Gross Gaming Yield (GGY), subject to statutory minimum and maximum thresholds:

• Minimum duty — £85,000 per year
• Maximum duty — £425,000 per year (capped)
• Cap threshold — approximately £283M GGY (the point at which 0.15% of GGY equals the £425,000 cap)

Gibraltar’s corporate tax rate is 15%, applied to profits accrued in or derived from Gibraltar. Combined with the capped gaming duty, the jurisdiction offers a highly competitive total tax burden for igaming operators:

• Capped gaming duty — maximum £425,000/year regardless of revenue
• No VAT on gambling — gambling services are exempt from VAT in Gibraltar
• No Capital Gains Tax — no CGT on disposal of shares or assets
• No Withholding Tax — no WHT on dividends, interest, or royalties paid to non-residents

For operators generating £100M+ in annual GGY, the effective combined tax rate (corporate tax plus capped duty) is significantly lower than in most competing jurisdictions.

Beyond license fees and gaming duty, operators should budget for the following setup and recurring costs when establishing a Gibraltar gaming operation:

• Company incorporation — £1,000–£3,000 (registered company with memorandum and articles)
• Registered office — £2,000–£5,000/year (physical office requirement)
• Local staff — minimum 2 employees based in Gibraltar (salary costs vary)
• External auditor — £5,000–£15,000/year (annual statutory audit)
• Compliance function — £10,000–£30,000/year (AML officer, responsible gambling, reporting)
• Server hosting — £3,000–£10,000/month (primary or disaster-recovery infrastructure in Gibraltar)
• Banking — corporate account setup and ongoing fees vary by provider; expect enhanced due diligence timelines for gaming companies

Gibraltar’s gambling regulatory framework is recognised by the UK Gambling Commission as meeting equivalence standards, making it one of only a handful of jurisdictions that can serve British players without a separate UKGC licence for certain B2B services. This Tier 1 status signals to payment processors, banking partners, and affiliate networks that a Gibraltar-licensed operator meets the highest compliance benchmarks in the industry.

The territory’s tax structure is purpose-built for remote gambling operators, offering predictability and significant savings compared to high-duty jurisdictions. Key fiscal advantages include:

• Capped gaming duty — gaming duty is capped at a maximum of £425,000 per year, regardless of gross gaming revenue
• No VAT on gambling — Gibraltar does not levy value-added tax on gambling transactions
• No CGT or WHT — there is no capital gains tax or withholding tax, keeping profit distributions efficient
• 15% corporate tax — a competitive flat rate applied to taxable profits, well below the EU average

See our full cost breakdown for a detailed year-by-year financial comparison.

Gibraltar’s geographic proximity to the UK — and its status as a British Overseas Territory — provides operators with a natural gateway to the world’s largest regulated online gambling market. Many operators pursue a dual-licensing strategy, holding both a Gibraltar licence and a UKGC licence, which allows them to serve British players directly while basing their operational headquarters in a lower-tax environment. Beyond the UK, Gibraltar’s regulatory reputation facilitates market access across Europe, Latin America, and parts of Asia where Tier 1 licensing is a prerequisite for payment processing agreements.

With over two decades of licensing history, Gibraltar has developed a mature ecosystem of specialist service providers – including compliance consultancies, payment processors, platform suppliers, and legal firms – all with deep igaming expertise. The territory’s concentrated talent pool means operators can recruit experienced compliance officers, risk analysts, and technical staff locally rather than relocating teams from other jurisdictions. This ecosystem effect reduces time-to-market and ongoing operational costs for new entrants.

The Gibraltar Financial Services Commission (GFSC) introduced a dedicated Distributed Ledger Technology regulatory framework, making Gibraltar one of the first jurisdictions to offer a clear legal pathway for blockchain-based gaming products. Operators building crypto-native casinos, NFT-based reward systems, or provably fair games can obtain both a gambling licence and a DLT licence under a single regulatory roof — eliminating the need to split operations across multiple jurisdictions and simplifying compliance reporting.

• Annual returns — submit corporate annual returns to Gibraltar Companies House
• Financial statements — audited accounts within 90 days of year-end
• External auditor — appointed within one month of license issuance
• GGY reporting — regular reporting for duty calculation
• Material changes — notify Commissioner of any change in directors, shareholders, structure, key personnel

All Gibraltar-licensed operators must comply with the Proceeds of Crime Act 2015 and maintain a robust anti-money laundering framework. The Gibraltar Financial Intelligence Unit (GFIU) oversees enforcement, and operators are expected to demonstrate ongoing compliance through the following measures:

• Customer due diligence (CDD) — verify the identity of all customers before allowing them to transact
• Suspicious activity reporting (SARs to GFIU) — file reports with the Gibraltar Financial Intelligence Unit when suspicious transactions are identified
• Transaction monitoring — implement automated systems to detect unusual patterns and flag high-risk activity
• Staff training — ensure all relevant employees receive regular AML/CFT awareness and procedural training
• Record keeping (5 years) — retain all customer identification documents, transaction records, and compliance logs for a minimum of five years

Gibraltar’s Generic Code of Practice for the Gambling Industry mandates that all licensed operators implement player protection measures. The Gambling Commissioner monitors compliance and may take enforcement action against operators that fail to uphold responsible gambling standards:

• Age verification — robust checks to prevent underage gambling, including document verification at registration
• Self-exclusion programs — allow players to voluntarily exclude themselves from gambling for defined periods
• Deposit limits — provide tools enabling players to set daily, weekly, and monthly deposit caps
• Reality checks — in-session notifications informing players of time spent and money wagered
• Advertising standards — ensure all marketing is socially responsible, not targeted at minors, and includes responsible gambling messaging
• Links to support (GamCare, GambleAware) — display prominent links to independent problem gambling support organisations on all player-facing pages

• System audits — regular independent audits of the gaming platform to verify integrity and security
• RNG testing — certified random number generator testing by accredited laboratories
• Data protection (Gibraltar GDPR + Data Protection Act 2004) — comply with Gibraltar’s data protection framework, including lawful processing, data minimisation, and breach notification
• Business continuity — maintain disaster recovery and business continuity plans to ensure uninterrupted service and player fund protection