Gibraltar Gaming License

Cost boundary

There is no official all-in licensing budget. The non-refundable application fee must be paid in full when the application is submitted. Current B2C application fees are GBP 30,000 for a new betting operator, GBP 30,000 for a new gaming operator, GBP 20,000 for a lottery operator, and GBP 15,000 for a betting intermediary or agent. B2B application fees are GBP 20,000 for a gaming aggregator, GBP 20,000 for a platform supplier, GBP 10,000 for direct integration, and GBP 8,000 for each of the specifically listed contracted-out fraud or risk, CDD or compliance, and ID-verification routes. Each listed GOSS application costs GBP 8,000. If one application covers multiple related activities, only the principal-activity application fee is charged. Annual B2C betting and gaming fees are GBP 50,000 where annual gross yield for the license is under GBP 20 million, GBP 100,000 from GBP 20 million through GBP 300 million, and GBP 200,000 above GBP 300 million, per vertical; an operator holding both betting and gaming pays the sum for both verticals. Annual fees are GBP 100,000 for a betting intermediary, GBP 50,000 for a betting agent, and GBP 100,000 for a lottery operator. A B2B aggregator or platform supplier pays GBP 85,000 for one vertical plus GBP 15,000 for each additional vertical. Direct-integration annual fees are GBP 85,000, GBP 50,000, or GBP 20,000 under Tiers 1, 2, and 3. Each listed substantially contracted-out B2B service carries a GBP 50,000 annual fee. GOSS annual fees are GBP 50,000 for marketing or affiliate services, reduced to GBP 25,000 where annual sales are under GBP 200,000; GBP 5,000 for relevant company ownership; and GBP 50,000 for holding or managing customer funds. Approval of a content provider supplying through an aggregation platform costs GBP 1,000. Annual fees fall due on April 1 and must be paid by April 30. A new license issued during the year is apportioned from the beginning of the calendar quarter in which it takes effect.

Process timing

No official two-to-six-month range or other numeric licensing SLA is published. The Gambling Division encourages early engagement and currently combines its developing digital portal with email-based handling. A formal application must identify the regulated activities requested, provide a Gibraltar address for service, include the prescribed and additionally requested information, and be accompanied by the full application fee. The Licensing Authority can request further information or verification before deciding the case. Section 49 requires determination as soon as reasonably practicable after the completed application and all requested information have been received. Preparation, completeness review, ownership and controller work, funding and resource review, business-model assessment, effective-supervision assessment, technical scope, testing, policies, and information requests therefore remain case-specific.

Tax / revenue model

General Betting Duty is 0.15 percent of gross betting profit and General Gaming Duty is 0.15 percent of gross gaming profit, with the first GBP 100,000 exempt in each case. Betting Intermediary or Agent Duty is 0.15 percent of gross intermediary profit, with no exemption shown in Schedule 1. Free bets, bonuses, free spins, and similar incentives are not deductible when calculating betting or gaming profit; relevant chargebacks may be deducted. These duties are separate from license fees and from corporation tax. The Gibraltar Income Tax Office states that the standard corporation-tax rate for most companies is 15 percent and that companies are taxed on taxable profits or gains accrued in or derived from Gibraltar. The actual result depends on the applicant's income source, entity, group, deductions, transfer pricing, and cross-border structure; 15 percent must not be applied as a blanket rate to GGY or worldwide group revenue.

Applicant / local requirements

A legal person that has a registered office must have that registered office in Gibraltar; a legal person without a registered office must carry on business in Gibraltar. The applicant must also provide a Gibraltar address for service and satisfy the separate sufficient-substantive-presence test. The Licensing Authority has discretion to assess the nature, extent, purpose, and use of remote gambling equipment located or proposed in Gibraltar, the number and nature of Gibraltar jobs, tax revenue accruing to Government, and any other relevant factors. The threshold conditions also require appropriate financial, human, systems, control, policy, and information resources and a structure that can be effectively supervised. The legislation does not publish one mandatory employee count, server percentage, office size, or universal outsourcing limit. Outsourcing is not an automatic refusal ground, but it cannot leave the applicant without appropriate resources, effective supervision, or sufficient substantive presence.

Term / continuation

The current public Act and fee regulations do not establish one universal fixed license term. The Gambling Division's June 2026 administrative guidance requires an annual renewal form by March 15 and payment of the annual license fee by April 30; the fee legally falls due on April 1. Regulation 6 refers to application fees for both a grant and a renewal, but Schedule 2 labels several B2C rows as new applications and the administrative guidance describes application fees only for a grant. The license agreement, any later licensing regulations, and direct Gambling Division confirmation therefore control the exact term and any renewal-application fee. Existing 2005 Act license holders remain deemed licensed until the Authority issues their replacement licenses.

The Gambling Act 2025, Act No. 2026-04, and the Gambling (Amendment) Act 2026 came into operation on April 1, 2026, together with the 2026 gambling duty and license-fee regulations. Sections 55 to 77 on regulated individuals were expressly excluded from commencement. Existing license holders were grandfathered, while businesses already carrying on newly regulated activities received the six-month transitional route. The Gambling Division launched a new official portal and current section 14 register, and issued version 2.0 of its duties-and-fees administrative guidance on June 12, 2026. In its June 11 update, Government said implementation work was still continuing on marketing-sector licensing, a new Social Responsibility Code, and updated Technical Standards.