Great Britain (Gambling Commission) Gaming License

Cost boundary

Through September 30, 2026, the remote-casino application fee runs from GBP 4,224 to GBP 91,686 by projected annual gross gambling yield. Current annual fees run from GBP 4,199 to GBP 793,729, plus GBP 125,000 for each complete additional GBP 500 million above GBP 1 billion. The first annual fee is due 30 days after issue and is reduced by 25 percent. Bands scheduled for October 1, 2026 run from GBP 8,185 to GBP 165,069 for an application and GBP 7,000 to GBP 1,453,949 annually, with a higher-GGY increment above GBP 1.6 billion. Those future bands still require secondary legislation. Personal licenses, combined activities, advisors, testing, compliance staffing, tax, and implementation are separate; there is no single all-in regulatory budget.

Process timing

An operating-license application has a 16-week processing target and can take up to 16 weeks depending on complexity. This is not a guaranteed approval date and begins only after the required application and evidence are filed. Ownership, funding, criminality, competence, policies, technical arrangements, missing documents, and external checks can extend the case. No universal four-to-nine-month end-to-end estimate or fixed delay for each information request applies.

Tax / revenue model

Remote Gaming Duty is 40 percent of remote gaming profits attributable to UK persons for accounting periods beginning on or after April 1, 2026. The statutory gambling levy rate for remote casino operators is 1.1 percent of the previous year's gross gambling yield under the applicable levy rules. These charges are separate from Gambling Commission fees. Corporation-tax residence, permanent establishment, group structure, losses, deductions, and other tax facts must be modeled for the actual applicant rather than reduced to one universal rate.

Applicant / local requirements

The Commission does not require incorporation in a particular country. If the head office and registered office are overseas, the licensee must maintain a real UK address for service for the life of the license. It cannot be a PO box and must have a consistent staff presence or be the address of an official representative such as an accountant, solicitor, or auditor. The Commission does not prescribe one mandatory country for remote gambling equipment, but the applicant must disclose its technical setup and equipment location, and Great Britain-based equipment can itself trigger licensing. Specified management functions require PMLs unless the small-scale operator rules apply.

Term / continuation

Section 110 of the Gambling Act 2005 makes an operating license indefinite unless it ceases under the Act or the Commission limits its duration. The operator must still pay the annual fee before each anniversary and comply with license conditions, reporting, levy, and regulatory obligations. Personal-license maintenance is due every five years; the current PML maintenance fee is GBP 370. Higher personal-license fees are scheduled for October 1, 2026, subject to the required secondary legislation.

Remote Gaming Duty increased from 21 percent to 40 percent for accounting periods beginning on or after April 1, 2026. New application, annual, personal-license, variation, and change-of-control fees are scheduled for October 1, 2026. Commencement still depends on secondary legislation and must be rechecked before September 30.