Isle of Man - GCA and Residency
1) Brief: who regulates and which law
Online gambling in the Isle of Man is regulated by the Gambling Supervision Commission (GSC) based on the Online Gambling Regulation Act 2001 (OGRA). OGRA - basic frame for B2C operators and B2B providers; exception - spread betting (regulated by IOM FSA).
2) Types of OGRA licenses and cost (annual fees)
Full License is a standard B2C license for working directly with players. The annual fee is £36,750.
Network Services License - allows you to "connect" players registered with external operators and give sub-license to partners; annual fee £52,500.
Sub-license - work exclusively with a full OGRA provider; annual fee £5.250.
B2B Software Supplier/Token Platform - for software providers (including blockchain platforms); typical rates - £36,750/£ 52,500 respectively in Digital Isle of Man materials.
3) "Economic substance" and resident roles
To obtain and activate an OGRA license, an applicant must:- Register a manx company (IOM).
- Have two local directors (individuals).
- Assign a resident Designated Official (DO); if the DO is not resident, a resident Operations Manager (OM) is required.
- Gaming/accounting requirements: player registration and/or infrastructure on IOM according to license type; bank/merchant accounts - usually in IoM Bank (as agreed with GSC).
These positions are key to "having an island" and conforming to the GSC's approach against "nominal presence."
4) Gambling Duty and Corporate Taxes
Gambling Duty for online operators counts with GGY/retained profit (not turnover) on a scale:- up to £20m - 1. 5%;
- £20-40m - 0. 5%;
- over £40m - 0. 1%;
- for pool betting - a special rate of 15% GGY.
Corporate tax on IoM - 0% (for most activities; for individual banking/retail - exceptions), CGT 0%. Check for valid Treasury pages.
5) Individual taxes and residency (for team relocation)
Personal rates 2025/26: 10% standard and 21% top; personal non-taxable minimum £14,750 (one )/£ 29,500 (married couple).
Tax Cap (voluntary "cap" of personal income tax) increased from April 2025 to £220,000/year per person (subject to conditions and mode selection).
You become a resident for personal income tax purposes upon actual residence and registration in the IOM Income Tax system; details and statuses - on the pages of Treasury (Residents/New Residents).
Employee Relocation Incentive (ERI) - a business support program for hiring and relocation of personnel (minimum wage, full-time employment, employee tax residency, etc.).
6) What exactly the GSC checks (before/after startup)
Fit & Proper (beneficiaries/management), business plan, AML/CFT/KYC policies, player funds protection, DR/BCP, architecture (RNG/RGS), and game/system certification at approved test houses (eCOGRA, GLI, iTech Labs, BMM, etc.).
For Network Services - contractual discipline with external operators (standards of honesty/AML), GSC notifications about network partners.
7) OGRA licensing process (short)
1. Pre-engagement with GSC/Digital Isle of Man, model selection (Full/Network/Sub/B2B).
2. Application fee, package of corporate/technical/compliance documents, indication of resident roles (DO/OM).
3. Assessment of Fit & Proper + IT/control procedures, schemes for protecting players' funds.
4. License activation (transfer of operations to IoM), connection of banks/merchants, inclusion in duty, go-live.
8) Infrastructure practices and DRs
Deployment of servers/registration of players on IoM (for B2C) or compliance with Network Services conditions.
Disaster Recovery is possible in certified IoM data centers (there are day limits for "off-Island" operators, DC accreditation and an annual fee are required).
9) Company checklist (B2C/B2B)
Legal Structure and Roles
Manx Company; 2 local directors (individuals); DO (resident) and/or OM (resident).
Technique and tests
Architecture (RNG/RGS), logging, change control, approved test house reports.
Finance and taxes
Register with Customs & Excise for Gambling Duty (1. 5/0. 5/0. 1% and 15% for pool betting), reporting/payment calendar.
Compliance
AML/CFT/KYC, Player Funds Protection, RG/ADR; for Network - contracts with external partners according to IoM standards.
HR and relocation
Employment/relocation policies (ERI), registration of employees as tax residents of IoM.
10) Mini-FAQ
How is Network Services different from Full?
Network gives all Full privileges, but adds the ability to accept "external" players (without re-registering) and issue sub-licences to network partners. Annual fee - £52,500.
Is it possible without "resident" roles?
No: 2 local directors and resident DO (or resident OM if DO is not resident) are required.
What are the personal taxes of the Relokants?
Rates 10 %/21% + personal deductions; optional - Tax Cap (increased to £220k/year in 2025).
11) Short total
The Isle of Man is a "tough mature" jurisdiction with a transparent OGRA mode, low Gambling Duty (1. 5→0. 5→0. 1%), predictable GSC practices, and understandable residency requirements for key roles. For the operator/supplier, these are: manx company + 2 local directors + DO/OM (resident), Full/Network/Sub/B2B selection, readiness for tests/audits and built tax contour (duty, corporate/personal taxes, ERI/Tax Cap).