Gibraltar gambling licence under the 2025 Act: B2C, B2B and support-services licences explained

From the 2005 Act to the 2025 Act

The Gambling Act 2025 received assent on 23 March 2026 and most of it commenced on 1 April 2026, replacing the Gambling Act 2005 (Gibraltar). Sections 55 to 77, the new personal licensing regime for individuals, were held back and await a separate commencement notice.

The old law issued remote gambling licences and left many service providers in a grey zone. The new one defines activities precisely and licenses each: consumer-facing gambling, business-to-business supply, and a set of support services that previously needed no permit at all.

Existing licensees are treated as licensed under the new Act until they obtain a new licence within the transition window. Businesses whose activity needs a licence for the first time may continue under a transitional licence for six months from commencement.

Who decides and who supervises

Licensing decisions now sit with the Gambling Authority; the Gambling Commissioner, supported by the Gambling Division of HM Government of Gibraltar, handles day-to-day supervision and enforcement. Appeals go to a Gambling Appeals Tribunal.

In practice, applicants still talk mostly to the Gambling Division. Expect an initial meeting before any formal application: Gibraltar has always screened for reputation and business model first, and only then asked for the full file.

Licence classes and their fees

The 2025 Act introduces three families of licence, each with its own fee scale. B2C casino and sportsbook licences are tiered by gross gambling yield, and B2B fees depend on the type of supplier and the size of its Gibraltar-licensed customer base.

Gibraltar licence fees under the new framework (Government of Gibraltar fee consultation, October 2022, as implemented in 2026 and summarised by Gibraltar advisers)

The tiers first appeared in the Government's licensing fees consultation of October 2022 and were carried into the regulations that accompany the 2025 Act. Advisers publish slightly different summaries of the smaller categories, so confirm the exact figure for your class with the Gambling Division before budgeting.

The 0.15% duty and the tax you really pay

Gibraltar gambling duty is 0.15% of gross profit, with the first £100,000 exempt, for gaming and betting alike. Company profits pay corporate tax at 15% (standard rate from 1 July 2024).

For most Gibraltar operators the local duty is the smallest line in the budget, because destination markets tax at the point of consumption. A book serving British players pays UK Remote Gaming Duty at 40% of profits from April 2026, and a licence in Gibraltar does not open Great Britain: a separate Gambling Commission licence is required (see the UKGC licence guide). The same logic applies to regulated EU markets that require local licences.

• Gambling duty: 0.15% of gross profit, first £100,000 exempt
• Corporate income tax: 15% on profits
• Annual licence fee: set by class and GGY tier (table above)
• Destination-market taxes: charged by each country you serve, often far higher

Substance: the test Gibraltar applies

Section 40 of the 2025 Act requires a licensee to have sufficient substantive presence in Gibraltar, judged by local operations, infrastructure and economic contribution. The test is applied in proportion to the licence type, but a brass-plate company does not pass.

Advisers describe the expectation as a real office, senior staff resident locally, and key equipment either hosted in Gibraltar or controlled from it. Part 5 of the Act adds a "regulated individuals" framework: approved people must hold the key functions, and "significant influence" defines who needs approval. The individual licence regime in sections 55 to 77 will formalise this once it commences.

Anti-money-laundering obligations come from the Proceeds of Crime Act 2015 and the Commissioner's codes of practice: a nominated money laundering reporting officer, risk-based customer due diligence and monitoring of play and payments.

Steps to a Gibraltar licence

1. Introductory meeting with the Gambling Division to test the business model and reputation of the owners.
2. Incorporate a Gibraltar company and plan the local office and staff.
3. Map each activity to the right class: B2C, B2B or GOSS (a group often needs more than one).
4. Prepare fit-and-proper files for owners and directors, business plan, financial projections and source of funds.
5. Document AML, player protection and technical controls; submit and pay the application fee.
6. After grant: duty returns, annual fees, notification of any change of control; licences run for about five years.

The Authority does not publish a statutory deadline. Gibraltar's reputation for thorough, relationship-led review means an application measured in months, and pre-application work often decides the pace.

Game content and supplier licensing in Gibraltar

Gibraltar licenses the supply chain, not only the operator. Under the 2025 Act, platforms, content aggregators and software suppliers serving Gibraltar licensees need a B2B licence, with an entry tier for a supplier with no more than two approved integrations.

For an operator this turns into a standard checklist for any provider: is the supplier licensed in Gibraltar for the verticals it provides, which markets are its games certified for, and are the RNG and payout figures tested by an accredited laboratory such as GLI, BMM or iTech Labs. Because most Gibraltar brands serve regulated destination markets, the same game often needs several certifications, one per country.

This is where integration design matters. A casino game aggregator API that carries per-game metadata (studio, category, supported currencies, market) lets a Gibraltar-licensed operator filter each regional lobby from one feed, while a country parameter at launch enforces studio restrictions. A seamless wallet keeps player funds and limits in the operator's own system, which the Commissioner expects. Demo play uses a separate getGameDemo launch, and a sportsbook API on the same integration covers betting brands. Catalogue and currencies change continuously; the live list is in the API.

This page is general information, not legal advice; use Gibraltar counsel for your own structure. Other regimes are compared on the gaming licences overview.

Operator questions on the Gibraltar licence

Sources and last update

Gibraltar's framework moved in 2026, so we used the Act itself, the Government fee consultation and dated summaries by Gibraltar law firms. Everything was read in September 2026.

• Gambling Act 2025 (Gibraltar), assent 23 March 2026, commencement 1 April 2026 except sections 55 to 77
• HM Government of Gibraltar, Licensing Framework and Fees Consultation (Remote Gambling), 19 October 2022
• Gibraltar law firm briefings on the 2025 Act (Ramparts, Hassans, ISOLAS), 2025 to 2026
• Gambling (Duties and Licensing Fees) Regulations and Gibraltar gambling duty: 0.15% of gross profit, first £100,000 exempt
• HM Government of Gibraltar, corporate income tax at 15% from 1 July 2024
• HM Treasury, UK Budget of 26 November 2025 (Remote Gaming Duty 40% from 1 April 2026)

Last reviewed: 24 September 2026.