Gibraltar Licensed Casinos

Gibraltar is a small island with an area of just 6.8 km2 located at the entrance of the Mediterranean. Just like many other self-governing British Crown Dependencies, Gibraltar has very favourable conditions to host online gambling businesses. Being part of the European Union and having the British common law framework helped the country to be among the whitelisted as for the UK as well as OECD members.

In 2005 the Government of Gibraltar introduced the Gambling Ordinance that set the ground for seven types of licenses: bookmaker’s, betting intermediary, gaming operator, gaming machine, lottery promoter, pools promoter and remote gambling license. In order to receive any of them, all applicants must deal with the relevant authorities. In this case they are the Licensing Authority and the Gambling Commissioner. Moreover, each license holder must undergo an audit on a yearly basis and can offer wagers only to the locations approved by the Gibraltar authorities.

In Gibraltar companies don’t have to pay VAT, but online gaming operators are still obliged to pay something from their annual turnover or gross profit, depending on the nature of their activity. For online casinos, such tax is limited to just below half a million Gibraltar pounds, which is quite attractive.


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