Gibraltar Gambling Division
Gambling licence in Gibraltar: what operators need to know
Gibraltar has licensed online gambling for more than two decades. It combines a respected licence and a small, experienced regulator with a framework that serves both B2C operators and B2B suppliers under one Act. It suits operators that want recognition and a practical, English-language process, and it asks for genuine presence in Gibraltar.
More key facts
- Indicative timeline
- A few months from a complete file, depending on ownership, products and the quality of the application
- Great Britain
- A Gibraltar licence does not cover the British market; that needs a UK Gambling Commission licence
Licence fees and duty
| Item | B2C operator | B2B supplier |
|---|---|---|
| Annual licence fee | £100,000 | £85,000 |
| Gambling duty | Payable by B2C operators | None for B2B suppliers |
From the Gibraltar government's published fee consultation. The government has proposed tiering B2C fees by gaming yield, so we confirm the schedule in force when you file.
Recent regulatory context
A small, experienced regulator with a long track record
Gibraltar has been licensing online gambling for over twenty years, and the Gambling Division is known for direct access and a consistent process. It assesses who owns and controls the business, how the money arrives, who runs it day to day and whether the controls are real.
That makes the process practical for operators that have their file in order, and demanding for those that do not: a small regulator knows the market and the people in it.
The Gambling Act is being modernised
Gibraltar has consulted on a new Gambling Act. The proposals include tiered B2C fees based on gaming yield, tiered fees for software suppliers and a new licence for businesses that support gambling operators, such as marketing and affiliate companies and group holding entities that manage customer funds.
We follow the position and confirm which rules apply when you file, so that the structure you plan today is the one that is licensed.
Great Britain is the dividing line
Offering gambling to consumers in Great Britain requires a UK Gambling Commission licence, whatever licence you hold elsewhere. Many Gibraltar-based groups therefore hold a UKGC licence for Britain and a Gibraltar licence for the rest of their markets, each subject to the law of the market served.
Why operators choose Gibraltar
Gibraltar is a long-established choice for operators and suppliers that want a licence the industry recognises. The reasons operators give us are consistent:
- Standing with banks, payment providers, platform partners and affiliates, who know what a Gibraltar licence involves.
- One Act and one regulator for B2C operators and B2B suppliers.
- An English-language, common-law environment and direct access to the regulator.
- A deep ecosystem of law firms, auditors, platform suppliers and experienced compliance people.
- A light duty position: a gambling duty for B2C operators and none for B2B suppliers.
The price of that standing is a real application and a real presence in Gibraltar. The Gambling Division expects a genuine operation, not a registered address.
What the Gambling Division requires
- A Gibraltar company holding the licence, with a genuine office and the people who actually run the licensed activity.
- A fit-and-proper assessment of the beneficial owners, the directors and the key people, including integrity, competence and source of wealth.
- AML/CFT policies that meet Gibraltar's anti-money laundering law and the Division's requirements, with named responsible people.
- Player protection and responsible gambling measures, including the safeguarding of player funds, for B2C operators.
- Technical and game integrity standards for the platform, and for suppliers the controls that protect the operators they serve.
- Compliance with the Division's Code of Practice for remote gambling and its reporting requirements.
If you are not yet sure which licence applies, read B2C or B2B: which gambling licence do you need?.
Documents you will need
The Gambling Division works from a file. These are the pieces we assemble with you:
- Corporate documents for the licensed company and a chart of the group down to the ultimate beneficial owners.
- Personal declarations and identification for every owner, director and key person, with evidence of source of wealth.
- Evidence of the source of the funds that will capitalise the business.
- A business plan with financial projections, and a description of your games, markets and payment flows.
- AML/CFT policies and a business risk assessment, plus responsible gambling and player protection policies.
- A description of the platform, game integrity and the systems and controls that protect player funds and data.
- Evidence of the Gibraltar office and of the people who will work from it, with their roles and approvals.
How each of the ownership documents is judged is covered in UBO, source of funds and source of wealth.
The application, step by step
- 1
Choose the licence type
Match your products and customers to the licence that fits. Groups that do both B2C and B2B plan the structure before anything is filed.
- 2
Set up the licensed entity and the ownership chain
Incorporate the licensed company, put the capital in place and map every shareholder to the ultimate beneficial owners. This chain is what the Gambling Division examines first.
- 3
Build the file
Collect the personal and source-of-wealth documents, write the policies for the business you really run, and prepare the business plan and the technical description.
- 4
Secure the local presence
Premises, people and the key roles the regulator expects, sized to your operation and ready to be shown.
- 5
File the application and answer queries
Pay the application fee, submit, and answer the Gambling Division's questions quickly and consistently. Every answer must match the file.
- 6
Complete the pre-launch checks
Independent testing or review of your systems, the final compliance sign-offs and banking and payment onboarding, run in parallel so they do not delay launch.
- 7
Go live and stay compliant
Launch on the approved terms, then run the compliance reporting, audits and notifications the licence conditions require.
Taxes and ongoing obligations
| Topic | What applies |
|---|---|
| Gambling duty | B2C operators pay gambling duty under the Gambling Act. B2B suppliers do not. |
| Licence fees | An annual licence fee per licence. A tiered structure for B2C operators has been proposed. |
| Corporate tax | Gibraltar company tax applies to the profits of the licensed entity at the rate set by the government. |
| Reporting and audit | Regular returns to the Division and independent audit of accounts and systems, as the licence conditions require. |
| Changes | Changes to ownership, control or key people are notified to the Division, and some need its prior approval. |
Indicative and for orientation. Duty and tax treatment depend on your structure and products and are confirmed with your tax adviser and in our scoping call.
Banking and payments
A Gibraltar licence is well understood by banks and payment providers, but they run their own due diligence on top of the regulator's. They will ask for the same ownership and source-of-funds evidence, and some will look closely at where your players are.
Start the banking and payment conversations at the same time as the application, not after approval. Operators who do are usually ready to launch when the licence arrives.
How Cross Border Licensing helps
- Scoping the right licence for your products, markets and group structure
- Building the application file: ownership chain, source of wealth, policies and the business plan
- Preparing your people and your local presence for the Gambling Division's review
- Handling contact with the Gambling Division and answering queries consistently
- Planning banking, payments and ongoing compliance alongside the application
Frequently asked questions
Keep reading
Guide
How to get an online gambling licence
The decisions to make, the eight steps of an application, the documents regulators ask for, and where operators lose time.
Guide
How long does it take to get a gambling licence?
Where the time goes, what slows files down, and how to shorten the process.
Comparison
Compare gambling jurisdictions
Licence types, fees, timelines and local presence, side by side.
Related services and insights
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