Alderney

Alderney Gambling Control Commission (AGCC) ↗Regulatedsince 2000verified 2026-08-03

The Alderney Gambling Control Commission (AGCC), established in 2000 within the Bailiwick of Guernsey (British Isles, outside the EU), regulates eGambling under the Alderney eGambling Ordinance and Regulations. It uses a two-tier model: a Category 1 eGambling Licence covers the organisation of gambling and the customer/player relationship (player registration and holding of funds), while a Category 2 eGambling Licence covers the operational side — running the games and processing gambling transactions on registered platforms — so B2B suppliers and B2C operators can be licensed separately. Alderney levies no gaming duty on gross gaming revenue; the regime is funded entirely by fixed application fees and banded annual fees. The AGCC is known for rigorous due diligence and is used by major operators and software suppliers, many of whom also hold UK or other national licences to serve those markets.

Tax

None — no gaming duty on gross gaming revenue

0% gaming tax

Alderney does not levy any tax or duty on gaming revenue; the regime is funded entirely by fixed and banded licence/certificate fees. Guernsey's standard corporate income tax rate (0%) may apply to company profits.

Key facts

Licence termOngoing, subject to annual fees and renewal (reviewed yearly)

Regime since2000

Key-person licencesA Key Individual Certificate is required for directors and key officials; all key persons are vetted for fitness and propriety.

Gaming tax0% on GGRfee-funded regime, not revenue-taxed

Licence structureCategory 1 (organisation/player relationship) + Category 2 (operations/B2B)split model lets B2B and B2C be licensed separately

JurisdictionBailiwick of Guernsey, British Islesoutside the EU; not a UK licence

Reputationrigorous due diligence, established hubused by major operators and suppliers

Licence types

Category 1 eGambling Licence — organisation/management of gambling and the player relationship (registration, funds)Category 2 eGambling Licence — operation of the gambling platform and transactions (B2B / back-office)Temporary eGambling LicenceCore Services Associate CertificateCategory 1 / Category 2 Associate CertificatesKey Individual CertificateHosting Certificate

Fees

Category 1 licence — application£17,500 (first-time) / £35,000 (otherwise)first-time rate for applicants with no previous Alderney activity

Category 1 annual fee (banded by net gaming yield)£35,000 – £400,000Band A (<£500k NGY) £35k rising to Band G (£30m+) £400k; £3,000 per associate

Category 2 licence annual fee£35,000plus £17,500/£35,000 application; £3,000 per associate

Temporary eGambling Licence / Core Services Associate Certificate£10,000 per year

Change-watch

2024-2025

AGCC continued to update its fee schedule and enhance AML and technical/testing standards

2025

UK-facing operators licensed in Alderney still require a UK Gambling Commission licence and pay UK duties on GB customers (UK Remote Gaming Duty rose to 40% on 1 April 2026)

Related terms

ggr

Sources

Alderney Gambling Control Commission — official sitegamblingcontrol.org

AGCC — fee schedulegamblingcontrol.org

Guernsey Legal Resources — Alderney eGambling Ordinanceguernseylegalresources.gg

Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (Alderney Gambling Control Commission) before relying on it.

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