Alderney
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.
How the regime works: the Category 1 / Category 2 split
Alderney regulates online gambling through the Alderney Gambling Control Commission (AGCC), established in May 2000 and, per the AGCC, independent and non-political, regulating eGambling on behalf of the States of Alderney. The legal basis is the Alderney eGambling Ordinance 2009 (amended 2024 and 2025), the eGambling Regulations 2009, and the underlying Gambling (Alderney) Law 1999. Its defining feature is a functional split: a Category 1 licence authorises the organisation and preparation of gambling operations — the registration and verification of players, the contractual relationship with them, and the management of player funds — while a Category 2 licence covers the effecting of the gambling transaction and operational management of a platform located within an approved hosting centre.
Getting and keeping a licence
Applications run under the eGambling Regulations 2009, which set out procedures, Commission investigation and assessment, determination criteria and deposit handling. The AGCC vets applicants and their funding for probity, and the relevant persons behind a business must hold Key Individual Certificates; operators may also engage approved parties through Core Services Associate Certificates and Category 1 or Category 2 Associate Certificates. Servers must sit in an approved hosting centre, for which a Hosting Certificate applies, and a Temporary eGambling Licence allows a limited start. eGambling equipment must be tested by laboratories accredited to at least ISO 17025, and AGCC staff inspect operations against standardised checklists.
Player protection in practice
Player-fund protection is a core pillar: managing player funds is one of the functions a Category 1 licence authorises, and the AGCC states its Regulations provide extensively for the protection of customer funds. The regime pairs this with technical assurance — eGambling equipment, including random number generators, must be certified by independent test houses accredited to at least ISO 17025, and the Commission runs its own inspection regime against standardised checklists. Its stated objectives are that all gambling is conducted honestly and fairly and with good governance, that funding, management and operation remain free from criminal influence, and that the young and vulnerable are protected.
Charges explained: no gaming tax, banded fees instead
Alderney levies no gaming tax or duty on gross gaming revenue; the regime is funded by licence fees instead. Under the AGCC fee schedule, a new Category 1 or Category 2 licensee pays a first-year fee in the region of GBP 17,500. Category 2 then renews at a flat annual fee, while Category 1 moves to a banded annual fee tied to annualised Net Gaming Yield — rising through intermediate bands to a maximum for the largest operators. Annual fees also apply per gambling-business associate, alongside charges for Temporary licences, Core Services and Associate Certificates and a Hosting Certificate. This fixed-plus-banded fee model, not a turnover tax, funds the regulator.
Enforcement posture and what's changing
The AGCC escalates proportionately: minor breaches draw a rectification proposal then a written caution, while serious matters go to a regulatory hearing where financial penalties — up to GBP 250,000 or 10% of turnover, whichever is greater — may be imposed, and a licence can be suspended immediately where urgency warrants, pending a full hearing. Recent published actions include a January 2025 settlement with Greentube Alderney Limited (payment in lieu of penalty, divestment, costs and a public statement) and licence revocations in late 2024 and early 2025. The framework was updated by the Alderney eGambling (Amendment) Ordinances 2024 and 2025 (the latter effective 1 January 2026), strengthening the Commission's information-gathering and sharing powers.
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
Compare Alderney head-to-head
Licence types
Fees
Change-watch
AGCC continued to update its fee schedule and enhance AML and technical/testing standards
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)
Sources (5)
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.