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JURISDICTION HEAD-TO-HEAD

Gibraltar vs Alderney

Both are selective, reputable, low-cost British-linked hubs. Gibraltar, a British Overseas Territory reformed by its Gambling Act 2025, charges 0.15% of gross profits and favours established operators. Alderney, in the Bailiwick of Guernsey, levies no gaming tax, funding itself through fixed and banded fees, and is known for rigorous due diligence and strong B2B structures.

Gibraltar Alderney
RegulatorGibraltar Gambling Division (Licensing Authority & Gambling Commissioner) (GGD)Alderney Gambling Control Commission (AGCC)
Market statusRegulatedRegulated
Regime since20252000
Headline tax0.15% gaming duty0% gaming tax
Tax baseGross profits / gaming yield (stakes minus winnings)None — no gaming duty on gross gaming revenue
Licence types3 licence types7 licence types
Licence termAnnual (renewable)Ongoing, subject to annual fees and renewal (reviewed yearly)

Key differences

  • Cost model: Gibraltar charges a 0.15% duty; Alderney charges no gaming tax and relies on fixed and banded fees.
  • Focus: Gibraltar targets large established B2C operators; Alderney is strong on B2B, platform and hosting via its Category 1 and 2 licences.
  • UK exposure: Gibraltar operators serving Great Britain pay UK Remote Gaming Duty of 40%.
When Gibraltar fits

Gibraltar suits established B2C operators wanting a recognised low-duty base with local substance.

Full Gibraltar profile →
When Alderney fits

Alderney suits B2B and platform providers wanting zero gaming tax and its split licence model.

Full Alderney profile →

Common questions

How is online gambling taxed in Gibraltar compared with Alderney?

Gibraltar: 0.15% gaming duty (base: Gross profits / gaming yield (stakes minus winnings)). Alderney: 0% gaming tax (base: None — no gaming duty on gross gaming revenue).

Who regulates online gambling in Gibraltar and Alderney?

Gibraltar is regulated by Gibraltar Gambling Division (Licensing Authority & Gambling Commissioner) (GGD); Alderney by Alderney Gambling Control Commission (AGCC).

Which has the longer licence term, Gibraltar or Alderney?

Gibraltar: Annual (renewable). Alderney: Ongoing, subject to annual fees and renewal (reviewed yearly).

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