Isle of Man

Gambling Supervision Commission (GSC) ↗Regulatedsince 2001verified 2026-08

The Isle of Man's Gambling Supervision Commission (GSC) has licensed remote gambling since the Online Gambling Regulation Act 2001 (OGRA), making it one of the oldest dedicated e-gaming regimes. Operators must be incorporated on the Island and host key equipment there, and are subject to AML/CFT, player-protection and technical standards. Gaming duty is charged on gross gaming yield at low, tiered rates and corporate income tax on gaming profits is 0%. In June 2024 the GSC adopted an updated enforcement policy, and enforcement activity has since increased.

Tax

GGY

1.5% / 0.5% / 0.1% tiered on gross gaming yield

Gaming duty on gross gaming yield (GGY): 1.5% up to £20m, 0.5% on £20m–£40m, 0.1% above £40m; pool betting 15%. Corporate income tax on gaming profits is 0%.

Key facts

Licence term5 years

Regime since2001

Key-person licencesAt least two resident individual directors and a resident Designated Official (or Operations Manager); key persons and controllers are vetted by the GSC.

Governing lawOnline Gambling Regulation Act 2001 (OGRA)All online gambling licensable except spread betting

Corporate income tax0% on gaming profits

Typical decision time~8–12 weeksFrom a complete application

Licence types

Full Licence (B2C operator)Sub-licence (tied to an Island-licensed technology provider)Network Services Licence (host players from non-IoM-licensed operators)Software Supplier Licence

Fees

Application fee£5,250One-off, on submission of a full licence application

Full Licence annual fee£36,750Per year; B2C operator / software supply

Network Services Licence annual fee£52,500Per year; allows non-IoM-licensed operators' players onto the server

Change-watch

2024

GSC adopted an updated enforcement policy (June 2024) emphasising civil penalties and public disclosures; increased enforcement activity since.

Sources

Isle of Man Government — Gambling & e-Gaming (GSC)gov.im

ICLG — Gambling Laws and Regulations: Isle of Maniclg.com

Appleby — Guide to Gambling Law in the Isle of Manapplebyglobal.com

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

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