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Online Gaming in Gibraltar

Authored by - Ramparts (Last Updated March 2024)



Gibraltar Online Gaming Overview

Regulated market
All forms of remote and non-remote gambling operation are licensed under the Gambling Act 2005. The Gambling Commissioner of the Gambling Division holds powers as the gambling regulator in the Gibraltar Government’s Department of Finance, Gaming and Regulations; currently presided over by Minister of Commerce Albert Isola MP. Ultimately, the Minister for Gaming grants the licence as the Licensing Authority.

The main focus of the jurisdiction is remote gambling for the unregulated (.com) market, with 19 B2C operators and 22 B2B operators currently licensed. The categories of online B2C licences cover the following activities:

  1. Betting (which includes betting on real and/or virtual events such as sports betting, betting on lotteries and exchange betting)
  2. Gaming (which includes casino gaming, poker and bingo)
  3. Financial spread-betting

The industry through its membership of the Gibraltar Betting and Gaming Association (GBGA) has an open dialogue with the Gambling Commissioner. The GBGA also acts as a means of coordinating regulatory consultations and more general industry led initiatives such as funding the Gibraltar Gambling Care Foundation (GGCF), which in turn funds the Gibraltar University’s Centre of Excellence for Responsible Gambling (CERG). CERG with industry support including provision of responsible gambling player data, is set up to research into and help prevent problem gambling. This also covers a compulsory problem gambling training program for all Gibraltar Operator staff.

Market Size
The gambling industry is a very large part of the Gibraltar economy, contributing around 25% of GDP and employing some 3,500 workers. Many of these are cross border workers travelling from Spain into Gibraltar every day to work.

Competitive Landscape
The world’s top online gambling operators are almost all licensed and have their online Head Quarters in Gibraltar. The full list of operators is set out on the Gibraltar Government site.

Traditionally the operator landscape was reserved for Tier 1 UK facing operators but due to Brexit, and over dependence on these large operators (who are themselves going through continuous consolidation), there has been a shift towards a larger mix of large and medium sized ROW focused operators gaining entry to Gibraltar.

As Gibraltar is an outwards facing (.com) jurisdiction, then payment methods and marketing channels used will largely depend on the most suitable for the target market. Payment providers will need to be licensed. Currently the use of crypto currencies in gambling operations is absent, albeit not banned, where risk assessment and control will first need to be demonstrated before approval may be possible.

Top 5 Attractions and Challenges

  • No VAT, Capital Gain or Inheritance tax, low corporate and personal taxes
  • Excellent access to government and regulator and pragmatic approach by them to licensing and compliance
  • Excellent reputation as a Tier 1 licensing jurisdiction
  • Great weather, lifestyle and life balance
  • Large pool of expert staff and management


  • High cost of living in Gibraltar itself (cheap in Spain)
  • Frequent cross border issues for British workers getting into / out of Spain but this may be resolved by imminent new Schengen Treaty, where negotiations were delayed by Spanish election in Summer of 2023, these restarted in December 2023, led by Britain new foreign minister David Cameron
  • Brexit issues impacting ability to offer services into EU from Gibraltar
  • Grey Listing by FATF was lifted in February 2024, which will now ease payment provider due diligence hurdles
  • Tied to British government’s attitude towards Europe

Licensing & Regulation

Well-regulated / Unregulated (Open)

Gibraltar Online Gaming Licensing & Regulation

Gambling Act 2005 and Gambling Division’s The Generic Code form the central elements of Gibraltar gambling law and regulation. Additional Codes of Conduct must also be adhered to such as Money Laundering Code of Practice and Remote Technical Operating Standard both of which flow from the Generic Code. These Codes are updated, so care must be taken to monitor and implement changes. Operators are also...

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Irregular / Mixed impact

Gibraltar Online Gaming Enforcement

Regulatory Bodies
Enforcement powers are set out under Sections 42 – 49 of the Act.

These are carried out by cooperation between the Minister for Gambling, the Licensing Authority (reports to the Minister for Gambling) and the Gambling Regulator.

The Gambling Regulator is also the supervisory authority for AML purposes.

Supervision by the Regulator
In the past compliance assessments...

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Gibraltar Online Gaming Marketing

All forms of online and offline marketing allowed subject to moral, underage and decency requirements. However, given Gibraltar’s size and population, offline marketing is of limited application.

There is a requirement to ensure that all advertising, promotion and sponsoring activity of any type and through any medium is truthful and accurate as in accordance with the Misleading and Comparative Advertising...

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Gibraltar Online Gaming Fees

Application fees: GBP 10,000 for B2C and B2Bs, per licence.

B2C Licence Fee of GBP 100,000 per annum.

B2B Licence Fee of GBP 85,000 per annum.

It must be remembered that these annual licence fees are per vertical, so a casino and sports book B2C operator will be required to pay GBP 200,000 per annum.

The application fee for an...

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Gibraltar Online Gaming Taxes

Corporation tax rate is  12.5% for accounting periods beginning after 1 August 2021.

MNEs based in Gibraltar, with a global turnover exceeding EUR 750M will be subject to a minimum tax rate of 15%, instead of the current 12.5%.

Gaming tax of 0.15% of gross betting profit of the bookmaker’s receipt or gross gaming yield of the gaming receipts as...

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Future Outlook


Gibraltar Online Gaming Future Outlook

In June 2022 Financial Action Task Force (FATF) put Gibraltar on its increased monitoring list (aka the “Grey List”) as a result of its lack of sufficient improvements in just 2 areas:

Ensuring that supervisory authorities for non-bank /  financial institutions use a range of effective, proportionate, and dissuasive sanctions for AML/CFT breaches Demonstrating that it is more actively and...

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Legal Expert


Office locations Gibraltar
Based in Gibraltar, Ramparts law firm specialises in providing advice on Gibraltar, UK, Irish and EU law.

Ramparts assists gaming, payments and crypto asset businesses with their global cross-border regulatory issues and strategies, as well as corporate and commercial matters (including licensing, contracts, AML/CTF requirements and finding suitable business partners and payment service providers).

Ramparts was established as a law firm in 2012 to support Gibraltar’s gaming, e-payments and fintech industries. In 2015, Ramparts established a fiduciary business under the same brand. Their fiduciary team assists clients with compliance support, accounts and tax filings, company administration, establishing and managing trusts and private foundations and funds administration.

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