Gibraltar - Operator Licensing

1) Brief reference and regulator

The market is regulated by the Gibraltar Licensing Authority with the participation of the Gambling Commissioner (Gibraltar Government, Gambling Division). The official portal contains conditions for remote operators, a list of valid licenses, duty rates and compliance manuals.
In 2025, a new Gambling Act (reform) was published: the licenses of B2C Operator, B2B Operator and Gambling Operator Support Services were clearly divorced, the requirements for real economic "substance" in Gibraltar (state, office, local infrastructure and taxes) were strengthened.

2) Types of licenses (operators have something to choose)

In practice, a remote casino/betting operator needs one or more B2C titles; B2B/Support Services - for suppliers and outsourcing functions.

B2C (remote products)

Remote Gaming B2C Operator (online casino, etc.)

Remote Betting B2C Operator

Other Remote B2C Gambling Products

annual fee for each of the items: £100,000.

B2B / Support

Gambling Operator Support Services - support services (marketing/CRM, MTS/trading, hosting and other services provided to the operator). Annual fee: £85,000

Under the new Act, B2B Operator licenses are also provided (for game/platform suppliers, etc.) - the licensing perimeter for B2B and support activities has been expanded.

3) Taxes and duties (gaming duty, annual fees)

Gaming/Betting Duty: 0.15% rates apply (General Gaming Duty/General Betting Duty) with an exemption for the first £100,000 of the corresponding GGY/GBY in each year. Details and other categories (for example, Betting Intermediate Duty) are in the "Remote Gambling" section.
Specific caps/minimums and charging procedures are enshrined in Gambling (Duties and Licensing Fees) Regulations 2018 (link from the Remote Gambling section). Keep in mind that blog sources often quote "historical" 1% with an annual cap of £425k - focus on current regulations and current tables of Regulations-2018.
Annual licence fee: B2C (each category) - £100k/year; Support Services - £85k/year.
If you accept UK players, there is a place of consumption approach: registering with HMRC and paying the relevant UK duty (GBD/PBD/RGD) on UK income, regardless of the operator's jurisdiction.

4) Key requirements for presence and management

The person must be effectively controlled and managed from Gibraltar: a list of key employees, control of bank accounts and merchant accounts, local processes and decision-making.
Pre-application evaluates beneficiaries/control, business plan, RG/AML/DP policies; the applicant is asked in advance for preliminary interaction with the Gambling Division and the Commissioner (pre-application engagement).
Reform 2025 emphasizes substance: staff, office, IT infrastructure, fiscal revenues to Ilim - moving away from "brass-plate" models.

5) Technical standards, testing and safety

There are Remote Technical and Operating Standards (RTOS) - an umbrella for game integrity, responsible play, security and operational practices.
Test houses (approved): eCOGRA, iTech Labs, GLI, BMM, etc. - the list and years of approval are indicated on the portal.
Accounting and audit: annual financial statements, Companies Act audit; bank and merchant accounts - under the control of the licensee, usually in Gibraltar/with an April Power.

6) AML/CFT и «Generic Code»

Anti-Money Laundering Code of Practice: mandatory risk assessment, AML/CFT/CPF policies/procedures, logging, internal/external audits, regulatory returns and inspections; the Commissioner's publications are regularly supplemented by "learning points" on cases.
Generic Code is an interpretive "best practice" guide for the industry; mandatory for licensees.

7) Licensing Process: By Step

1. Pre-application engagement with Gambling Division/Commissioner: initial assessment of the suitability of owners, management and business plan.
2. Application package: corporate structure/UBO, financial model, RG/AML/DP policies, technological description, agreements with providers, substance plan.
3. Due diligence and "in-principle" solution; finalization of verification and go-live approval. The timing depends on the quality of the dossier and the readiness of the teams/systems.
4. Tests/certification of games and platforms at approved test houses; launch.

8) Reporting, inspections and interfaces

The Commissioner uses regulatory returns, desk-reviews, inspections, customer complaints/appeals, public statements on the results of settlements. Follow the publications - this is an indicator of "expectations" for AML/RG.
Player complaints: written order, special form and contacts established [gccomplains @ gibraltar. gov. gi](mailto:gccomplaints@gibraltar. gov. gi).

9) Practical checklist for B2C operator

Strategy and Licenses

Define the product basket (Remote Gaming/Betting/Other B2C) and, if necessary, Support Services for internal functions. Calculate annual fees.

Economic "substance"

Local state plan, office, IT/hosting providers in GI, control of payment accounts/merchants, governance and key decision making "out of GI."

Finance & Tax

Set up gaming/betting duty (0.15% with first £100k exemption), UK HMRC duty model on UK revenue, payment calendar.

Technique and tests

RTOS compliance, selection of approved test houses, release/change certification process.

RG/AML/DP

Current policies/procedures, risk-assessment, staff training, monitoring/EDD, SAR on POCA; consider the Commissioner's "learning points."

10) Frequent Questions (FAQs)

How much does it cost to "hold" a B2C license?
£100,000 per year for each remote B2C category (Gaming/Betting/Other). Plus gaming/betting duty on rates and your transaction costs.

Do I need a separate license for internal outsourcing functions (CRM/hosting/trading)?
Yes, after reform 2025, such support services fall under separate licensing (Support Services).

Do UK taxes need to be paid on UK players?
Yes I did. UK has a "point of consumption" tax (GBD/PBD/RGD) even if you are licensed in Gibraltar.

What test houses are recognized?
The list of approved test houses (eCOGRA, iTech Labs, GLI, BMM, etc.) has been published by the regulator.

11) Short conclusion

Gibraltar is a "top jurisdiction" for mature operators: clear regulation, modern RTOS/AML requirements and predictable work with the regulator. Reform 2025 expanded the licensing perimeter (B2C/B2B/Support), enshrined the requirements for real "substance" and left a competitive fiscal model (duty at low rates and understandable annual fees). For a successful launch, ensure: substance-plan, RTOS/AML-readiness, correct setup of duty + UK HMRC duty, and high-quality pre-application engagement with Gambling Division.