Is Gambling Legal in Gibraltar? A Guide to the Rock's Gaming Paradise

Key Information

Last Update 2025

Regulatory Authority Gibraltar Gambling Commissioner

License Cost Varies

Regulation by Activity Type

Casinos Regulated

Online Casinos Regulated

Betting Regulated

Online Betting Regulated

Lotteries Regulated

Poker Regulated

Highlights

All gambling in Gibraltar is regulated under the Gambling Act 2005, which sets the legal framework for both land-based and remote operations.
Licensing is overseen by the Gibraltar Licensing Authority, with strict due diligence and technical checks for applicants.
Gibraltar offers separate B2C licenses for casino, betting, and other gambling products, and B2B licenses for support services.
Licensees must establish real economic substance in Gibraltar and demonstrate a clear, legitimate source of funding.
Operators are required to comply with robust anti-money laundering (AML) and responsible gambling standards.
Gibraltar provides a favorable tax regime for gambling companies, including low corporate taxes and zero VAT.
The jurisdiction is internationally recognized for its regulatory integrity and is a preferred hub for UK and global operators.

Legislation

Primary Legislation

The core legal framework governing gambling in Gibraltar is established by the Gambling Act 2005. This comprehensive statute regulates all forms of gambling activity within the jurisdiction, including both land-based and remote (online) gambling operations. The Act sets out the legal definitions, general principles, and regulatory requirements for gambling activities, ensuring that all operations are conducted in a fair, transparent, and responsible manner. In addition to the Gambling Act 2005, anti-money laundering obligations relevant to gambling operators are addressed under the Proceeds of Crime Act 2015, which imposes strict compliance measures to prevent financial crime within the sector.

Gambling Act 2005 – the principal statute regulating all gambling activities in Gibraltar
Proceeds of Crime Act 2015 – primary legislation for anti-money laundering compliance in the gambling sector

Regulatory Authority

Oversight and enforcement of gambling legislation in Gibraltar is primarily the responsibility of two authorities established under the Gambling Act 2005:

The Licensing Authority – responsible for the grant, renewal, and revocation of gambling licences, as well as ensuring compliance with statutory requirements
The Gambling Commissioner – tasked with supervising licensees, monitoring regulatory compliance, and upholding the integrity and reputation of Gibraltar’s gambling industry

These bodies are empowered to issue codes of practice, enforce regulatory standards, and ensure that all gambling operations adhere to the legal framework set out in the relevant legislation.

License Types

Gibraltar Gambling Licensing Overview

Gibraltar's gambling licensing system operates under the Gambling Act 2005, with licenses issued by the Licensing Authority and regulated by the Gambling Commissioner. Gibraltar has established itself as a premier jurisdiction for gambling operations, offering a robust regulatory framework that balances business-friendly policies with strict compliance requirements.

Types of Gambling Licenses

Gibraltar offers different types of licenses depending on the nature of gambling activities:

Remote Gambling License - Covers telephone and internet-based gambling operations
Gaming License - Includes all types of casino games, poker, slots, machine gaming, and number games
Betting License - Required separately for betting activities, commonly needed for online/remote operators

It's important to note that operators offering multiple types of gambling activities may need to obtain separate licenses for each category. For example, a company offering both casino games and sports betting would require both gaming and betting licenses.

Eligibility Criteria

The Gibraltar Licensing Authority traditionally focuses on high-quality operators with:

Proven track record in gambling in other jurisdictions (blue chip companies)
Appropriately funded start-ups with clear business plans
Expanding operations relocating from other jurisdictions
Identifiable sources of legitimate funding
Commitment to establishing proportionate substance in Gibraltar
Willingness to make an economic contribution to the jurisdiction

The authority evaluates each application on its own merits, considering the company's reputation, financial stability, and commitment to responsible gambling practices.

Application Process

The application process for a Gibraltar gambling license involves several steps:

Initial consultation with the Licensing Authority
Submission of a comprehensive business plan
Detailed disclosure of company structure and beneficial ownership
Background checks on key personnel and shareholders
Demonstration of financial viability and funding sources
Presentation of operational plans including technical infrastructure
Commitment to establishing physical presence in Gibraltar

Applicants must demonstrate their ability to comply with Gibraltar's regulatory requirements, including responsible gambling measures, anti-money laundering protocols, and data protection standards.

Financial Requirements

Licensed operators in Gibraltar must meet several financial obligations:

Sufficient capital to finance ongoing operations
Adequate reserves to cover current and estimated player winnings and prize payouts
Financial resources to maintain operational stability
Ability to meet licensing fees and other regulatory costs

The specific capital requirements vary depending on the scale and nature of the gambling operation, with the Licensing Authority assessing each application individually.

Operational Requirements for License Maintenance

Once licensed, operators must adhere to strict operational requirements:

Implementation of robust KYC (Know Your Customer) procedures
Compliance with anti-money laundering regulations and monitoring systems
Truthful and accurate advertising targeting only adult players
Secure and fair handling of player data in compliance with data protection standards
Implementation of responsible gambling tools including self-exclusion options
Prevention of underage gambling through effective verification systems
Provision of problem gambling assistance information

Licensees must maintain these standards throughout the duration of their license to remain in good standing with the Gibraltar Gambling Commissioner.

Technical Infrastructure Requirements

Gibraltar recognizes the need for modern technical infrastructure and offers flexibility while maintaining regulatory oversight:

Consideration for multi-jurisdictional technology frameworks
Accommodation for cloud services with appropriate safeguards
Requirement for secure and reliable gaming platforms
Systems for continuous monitoring of player accounts
Technical solutions for responsible gambling implementation

The jurisdiction works constructively with applicants to address technological needs while ensuring regulatory compliance.

License Duration and Renewal

Gibraltar gambling licenses are typically issued for a specific period, after which renewal is required. The renewal process involves:

Review of the operator's compliance history
Assessment of financial stability and performance
Evaluation of responsible gambling measures implementation
Verification of continued adherence to all regulatory requirements

The Licensing Authority considers the operator's track record when evaluating renewal applications, with a focus on maintaining Gibraltar's reputation as a well-regulated jurisdiction.

Gambling Tax

Tax Rates for Gambling Operators in Gibraltar

Type of Operation	Tax Rate	Tax Basis	Annual Cap
All Remote Gambling Operators (B2C & B2B)	1%	Gross Gaming Revenue (GGR)	£425,000

The standard gambling tax rate for licensed operators in Gibraltar is 1% of gross gaming revenue (GGR), which is the difference between the amount wagered by players and the amount paid out in winnings.
There is a maximum annual cap of £425,000 per operator. Once this cap is reached, no further gambling tax is payable for the remainder of the year.

Basis for Taxation

Gambling tax is calculated on the basis of gross gaming revenue (GGR), not turnover or stakes.
This applies to all forms of remote gambling, including online casinos, sports betting, and betting exchanges.

Tax Reporting and Payment Requirements

Operators are required to submit regular tax returns to the Gibraltar tax authorities, typically on a monthly or quarterly basis, detailing their GGR and the corresponding tax due.
Tax payments must be made in accordance with the schedule set by the authorities, usually at the same time as the submission of the tax return.
Operators must maintain accurate records of all gambling transactions and make these available for inspection by the regulator and tax authorities.

Tax Incentives, Exemptions, and Special Provisions

There is a zero VAT rate on gambling activities in Gibraltar, meaning operators do not pay value-added tax on their gambling revenues.
The low tax rate and the annual cap are designed to make Gibraltar an attractive jurisdiction for gambling operators, particularly those with significant international operations.
No additional gambling-specific tax incentives or exemptions apply beyond the capped 1% rate and zero VAT.

Prohibited Individuals

Age Restrictions

In Gibraltar, gambling operations are strictly prohibited for minors. Operators must implement barriers to prevent individuals under the legal age from registering and participating in gambling activities. The legal age for gambling in Gibraltar is typically 18 years old, and operators are required to verify the age of players through identification processes.

Identification Requirements

Gaming operators in Gibraltar must fulfill Know Your Customer (KYC) obligations by obtaining personal information from players, including full name, residential address, and date of birth, before allowing them to register and gamble.

Prohibited Activities

While Gibraltar does not specifically prohibit certain types of games, all gambling activities must be licensed and comply with the jurisdiction's regulations. Social gaming, which lacks a legal definition in Gibraltar, is not regulated but is closely monitored. Operators must ensure that their activities do not contravene anti-money laundering regulations or other legal requirements.

Advertising and Marketing Limitations

Gambling operators in Gibraltar are required to ensure that all advertisements or promotions of their services are truthful and accurate. These advertisements must exclusively target adult players and comply with local and international standards for responsible marketing practices.

Responsible Gambling Requirements

Operators in Gibraltar must implement several responsible gambling measures: - "Deposit Limits": Players must be allowed to set limits on their deposits to prevent excessive spending. - "Self-Exclusion": Operators must provide systems for players to self-exclude themselves from gambling. - "Problem Gambling Assistance": A direct link to assistance for problem gambling must be provided on gambling websites. - "Player Data Protection": Operators must handle player data fairly and securely, adhering to data protection regulations.

Geographic or Location Restrictions

While there are no specific geographic restrictions for online gambling operations in Gibraltar, licensees are expected to establish a presence in Gibraltar and contribute economically to the jurisdiction. This requirement ensures that operators have a tangible connection to the territory. For physical gambling venues, there may be restrictions related to zoning or local regulations, but these are not typically detailed in the context of gambling laws.

Timeline

Year/Date	Event
1998	Gibraltar begins issuing its first online gambling licences, establishing itself as an early hub for remote gaming operators.
2005	The Gambling Act 2005 is enacted, creating a comprehensive regulatory framework for all gambling activities in Gibraltar, including both land-based and remote (online) operations. The Act establishes the Licensing Authority and the Gambling Commissioner roles.
2006	Implementation and enforcement of the Gambling Act 2005 begins, with new licensing and compliance requirements for operators coming into effect.
2014	Gibraltar adapts its regulatory approach in response to the UK’s Gambling (Licensing and Advertising) Act 2014, which impacts Gibraltar-based operators serving the UK market.
2020	Gibraltar initiates consultations and updates to its regulatory regime to maintain high standards of player protection and adapt to evolving international requirements.
2023	Further regulatory updates are introduced to enhance responsible gambling measures, including mandatory player protection tools and strengthened anti-money laundering protocols.

Requirements

Software Certification and Technical Standards

All gambling software used by operators must undergo independent testing and certification to ensure fairness, randomness, and compliance with Gibraltar’s technical standards.
Certification must be conducted by recognized testing laboratories approved by the Gibraltar Gambling Commissioner.
Operators are required to maintain up-to-date documentation and evidence of software certification for all games and systems in use.
Technical infrastructure must be robust, secure, and capable of supporting responsible gambling features and regulatory reporting.
Operators must ensure that all updates or changes to gaming software are tested and re-certified as necessary before deployment.

Data Protection, Privacy, and Server Location Requirements

Operators must comply with Gibraltar’s data protection laws, which align closely with the EU General Data Protection Regulation (GDPR).
Personal and sensitive player data must be securely stored, processed, and transmitted using industry-standard encryption and security protocols.
Operators are required to implement technical and organizational measures to prevent unauthorized access, data breaches, and data loss.
Server infrastructure hosting player data and core gambling operations must be located in Gibraltar or in jurisdictions approved by the Gambling Commissioner, with appropriate safeguards in place.
Operators must have clear data retention and deletion policies, ensuring data is not kept longer than necessary for regulatory or operational purposes.

Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures

Operators must implement comprehensive AML policies and procedures in line with the Gibraltar Gambling Commissioner’s Code of Practice and relevant international standards.
Automated and manual systems must be in place to monitor player transactions for suspicious activity and to detect potential money laundering or terrorist financing.
Operators are required to conduct thorough KYC checks, including identity verification, source of funds checks, and ongoing monitoring of player accounts.
Technical systems must facilitate real-time reporting of suspicious transactions to the relevant authorities.
Staff must be trained on AML and KYC procedures, and systems must log all relevant compliance activities for audit purposes.

Financial Reporting, Auditing Standards, and Record-Keeping

Operators must maintain accurate and up-to-date financial records, including all player transactions, deposits, withdrawals, and account balances.
Regular financial reports must be submitted to the Gibraltar Gambling Commissioner in the prescribed format and frequency.
Operators are required to undergo independent financial audits by approved auditors to ensure compliance with regulatory standards.
All records, including player data, transaction logs, and compliance documentation, must be securely stored and made available for inspection by regulators upon request.
Retention periods for records are specified by the regulator, and operators must ensure secure archiving and timely destruction in accordance with these requirements.

Responsible Gambling Tools and Technical Implementation

Operators must integrate technical tools that enable players to set deposit limits, loss limits, wagering limits, and session time limits.
Self-exclusion functionality must be available and technically enforced across all platforms and products offered by the operator.
Systems must be capable of identifying and flagging potentially problematic gambling behavior, triggering interventions or restrictions as required by regulation.
Operators must ensure that responsible gambling information and tools are easily accessible to players at all times.
Technical solutions must support real-time updates to player limits and exclusions, and synchronize these across all operator channels.

Sources

Primary Regulatory Authorities

Gibraltar Gambling Division – Official government portal for gambling regulation, licensing, and compliance

Legislation Resources

Gibraltar Laws Portal – Comprehensive database of Gibraltar's legislation, including all gambling-related statutes and regulations