Gibraltar
⚠ Some figures here are still settling — medium confidence. Verify against the primary regulator before relying on them.
Gibraltar has licensed remote gambling since the late 1990s; the Gambling Act 2005 governed the sector until the Gambling Act 2025 (in force 1 October 2025, with a six-month transitional period) modernised it. The new Act keeps a split structure — the Minister acts as Licensing Authority while an empowered Gambling Commissioner, supported by the Gambling Division, handles supervision and enforcement, with a new Gambling Appeals Tribunal. Licensing now turns on real management, control and substantive presence in Gibraltar rather than server location, and creates B2C, B2B and Gambling Operator Support Services (GOSS) categories. Gibraltar remains a selective, low-duty jurisdiction favoured by large established operators, many of whom serve the British market and pay UK duties on GB customers.
Gross profits / gaming yield (stakes minus winnings)
0.15% gaming duty
0.15% of gross profits for bookmaker, betting-intermediary and gaming-operator licensees; the first £100,000 of gross profits is exempt (Gambling (Duties and Licensing Fees) Regulations 2018) — among the lowest gambling duties globally. Some secondary sources cite an annual cap (~£425,000); not confirmed against a primary source, so treat the cap as unverified.
Gambling Act 2025 in force 1 October 2025, replacing the 2005 Act: new B2C/B2B/GOSS licence categories, substance requirements, empowered Commissioner and Appeals Tribunal; new fee schedules and codes of practice forthcoming
UK Remote Gaming Duty rising to 40% (1 April 2026) is a major pressure on Gibraltar operators serving the British market
Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (Gibraltar Gambling Division (Licensing Authority & Gambling Commissioner)) before relying on it.