Gibraltar Gambling Licence

A Gibraltar Gambling Licence is a remote gambling authorisation issued under the Gambling Act 2005 by the Gibraltar Gambling Commissioner (recently reconstituted as the Gambling Division), permitting an operator to run online casino, betting, or business-to-business gaming services from the jurisdiction. Gibraltar is a small, well-regulated British Overseas Territory long favoured by large UK-facing operators because of its light domestic gaming duty, low headline corporate tax, and reputable oversight. The regime is deliberately selective. Applicants must show substantial existing turnover and a genuine local presence, so licences skew toward established brands rather than start-ups. Gibraltar's own gaming duty is levied at 0.15% of gross gaming yield (GGY) or gross betting yield, and corporate profits are taxed at 10%, historically making it one of the most tax-efficient homes for large operators. Worked example: an operator with £200 million in annual GGY pays Gibraltar gaming duty of roughly £300,000 (£200m x 0.15%), plus a £100,000 annual licence fee per category held, with the first £100,000 of revenue exempt. Contrast this with the UK Remote Gaming Duty, a separate point-of-consumption tax that rose to 40% from April 2026 on the same UK player revenue. For players and affiliates, a Gibraltar licence signals a credible, audited operator, but UK customers are still protected primarily by the UK Gambling Commission, since serving Britons requires a UKGC licence regardless of a Gibraltar one. Treat Gibraltar as a corporate base, not a substitute for local regulation. Compare with the UKGC, the Malta Gaming Authority, and the Isle of Man and Alderney licences.