Online Casino Licence from the Gibraltar Gambling Commissioner

Licence Classes

In accordance with the Gambling Act 2005, licences in Gibraltar are divided into two types:

• B2B - provision of services to users
• B2C - development and maintenance of software for online casinos

Companies with experience in providing online casino services and hold licences from other international jurisdictions can apply for a licence from Gibraltar. Licences are issued in the name of the applicant and cannot be transferred to third parties.

Types of licences:

1. A bookmaker's licence
2. A betting intermediary's licence
3. A gaming operator’s licence
4. A gaming machine licence
5. A lottery promoter's licence
6. A pools promoter’s licence
7. A remote gambling licence

To provide online casino services, operators need to obtain a remote gambling licence. The other licences do not permit internet activities unless the Licensing Authority has extended the scope of a bookmaker's licence or a lottery promoter's licence to authorise taking bets or selling tickets over the telephone.

It is difficult to obtain a Gibraltar licence and as of the 1st of February 2020 there were only 37 licensed operators.

Arbitration

If a dispute arises, online casino players can file a complaint with the Gibraltar Gambling Commissioner. Complaints must be submitted using the prescribed form or in writing by email. The Gambling Commissioner´s advice to complainants has lots of useful information to help you.

Tax Rates

Detailed information about the rates of tax are described in the Gambling (Duties and Licensing Fee) Regulations 2018.

All companies in Gibraltar have to pay a standard tax rate of 10%. Despite the fact that Gibraltar is a member of the European Union, there is no VAT for licensees.

How to Obtain a Gibraltar Licence

To obtain a Gibraltar licence, you will need to submit an application form, a package of documents and confirm that the software used is certified. The software has to be checked by one of the independent testing institutes.

To obtain a Gibraltar licence, the applicant needs to provide:

• a certificate showing they have no criminal record
• a business plan with funding sources
• information about the company's shareholders
• confirmation of a cross-licence and experience in the gambling industry
• a statement from a Gibraltar bank confirming the availability of an account for paying rates and awarding prize money
• confirmation of an agreement to comply with the requirements for combating the financing and spread of terrorism and money laundering

Companies that are registered and managed in Gibraltar can become the owner of a work permit in the gambling industry in Gibraltar.

Licence Cost

Licensees have to pay an annual licence fee. B2C licence holders pay £100,000 and B2B licence holders pay £85,000. The payments can be made annually on the 1st of April or quarterly on the 1st of April, the 1st of July, the 1st of October and the 1st of January.