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JURISDICTION HEAD-TO-HEAD

Curaçao vs Gibraltar

These are opposite approaches to a low-tax licence. Curaçao is an accessible Caribbean hub, mid-transition to direct licensing under its 2024 LOK, with roughly 2% corporate tax and no GGR gaming tax. Gibraltar is a selective British Overseas Territory, reformed by its Gambling Act 2025, limited to established operators at a 0.15% duty.

Curaçao Gibraltar
RegulatorCuraçao Gaming Authority (CGA)Gibraltar Gambling Division (Licensing Authority & Gambling Commissioner) (GGD)
Market statusIn transitionRegulated
Regime since2024 (LOK); offshore licensing since 19962025
Headline tax~2% effective corporate income tax; 0% gaming tax on GGR0.15% gaming duty
Tax baseNet profit (corporate income tax)Gross profits / gaming yield (stakes minus winnings)
Licence types2 licence types3 licence types
Licence termUp to 5 years (transitional/provisional licences shorter)Annual (renewable)

Key differences

  • Selectivity: Curaçao licenses widely and quickly; Gibraltar restricts entry to established operators with local substance.
  • Reputation: Gibraltar is a long-standing hub with rigorous vetting; Curaçao is rebuilding credibility through its 2024 statutory reform.
  • UK exposure: Gibraltar operators serving Great Britain pay UK Remote Gaming Duty of 40%; Curaçao carries no such tie.
When Curaçao fits

Curaçao suits newer or cost-sensitive operators wanting one licence across verticals and a fast route to market.

Full Curaçao profile →
When Gibraltar fits

Gibraltar suits established operators that can meet substance requirements and want a reputable, ultra-low-duty base.

Full Gibraltar profile →

Common questions

How is online gambling taxed in Curaçao compared with Gibraltar?

Curaçao: ~2% effective corporate income tax; 0% gaming tax on GGR (base: Net profit (corporate income tax)). Gibraltar: 0.15% gaming duty (base: Gross profits / gaming yield (stakes minus winnings)).

Who regulates online gambling in Curaçao and Gibraltar?

Curaçao is regulated by Curaçao Gaming Authority (CGA); Gibraltar by Gibraltar Gambling Division (Licensing Authority & Gambling Commissioner) (GGD).

Which has the longer licence term, Curaçao or Gibraltar?

Curaçao: Up to 5 years (transitional/provisional licences shorter). Gibraltar: Annual (renewable).

Not legal or tax advice. This is a neutral teaching comparison; confirm every figure against the primary regulator (Curaçao Gaming Authority; Gibraltar Gambling Division (Licensing Authority & Gambling Commissioner)) before relying on it. 18+.