Legal casino gambling age in GibraltarGibraltar, a British Overseas Territory at the southern tip of the Iberian Peninsula, is one of the best-known licensing centres for remote gambling, meaning gambling offered over the internet, telephone or other remote communication. Its licensed operators serve mainly customers abroad, above all in the United Kingdom. Gibraltar follows a licensing model: companies that meet the statutory conditions may apply for a licence, and there is no state monopoly. On 1 April 2026 the Gambling Act 2005 was replaced by the Gambling Act 2025, which widens the range of businesses that need a licence and gives the regulator new enforcement powers. At the same time the sector is adjusting to a sharp rise in UK gambling taxes, which Gibraltar-based operators must pay on their British business.
Key points
- The Gambling Act 2025 (Act No. 2026-04) received assent on 23 March 2026. A Notice of Commencement brought it into force on 1 April 2026, except sections 55 to 77 on regulated individuals, which await a later notice.
- Two bodies share regulatory functions: the Minister responsible for gambling, acting as the Licensing Authority, and the Gambling Commissioner. Both are supported by the Gambling Division of HM Government of Gibraltar.
- Licences cover B2C (business-to-consumer) and B2B (business-to-business) remote gambling, non-remote gambling, betting intermediaries and, since 2026, gambling operator support services such as marketing. Prediction markets have had their own regime since July 2026.
- B2C operators pay a Gibraltar gambling duty of 0.15% of gross gaming or betting profit, with the first £100,000 exempt. Annual B2C licence fees range from £50,000 to £200,000.
- Operators serving British customers also need a UK Gambling Commission licence and pay UK duties on a point-of-consumption basis. UK Remote Gaming Duty rose from 21% to 40% on 1 April 2026.
Last reviewed: 6 October 2026.
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Constitutional status and historical development
Gibraltar is a British Overseas Territory with its own Parliament, which legislates on gambling. Spain maintains a claim to sovereignty. Gibraltar left the European Union together with the United Kingdom on 31 January 2020, although, as the House of Commons Library notes, Gibraltarians had voted overwhelmingly to remain in the 2016 referendum. Its post-Brexit relationship with the EU is governed by a separate UK–EU agreement, discussed below.
Gambling legislation in Gibraltar dates back several decades. According to the official legislation portal, the Gambling Act 2005 (Act No. 2005-72) superseded the Gaming Act of 1958 and the Gaming Tax Act of 1975. The 2005 Act came into operation on 26 October 2006 and was amended several times, including by Gambling (Amendment) Acts in 2011 and 2018. It set up the twin structure of Licensing Authority and Gambling Commissioner that the 2025 Act retains.
Remote gambling became the dominant part of the sector. By the mid-2000s enough online betting and gaming companies were based in Gibraltar for them to form a trade body, the Gibraltar Betting and Gaming Association, which according to its Wikipedia entry has operated since January 2005. The Government’s own money laundering risk assessment of the gambling sector (2021 update) stated that “at least 60% of UK remote betting takes place in or from Gibraltar”, with a smaller but significant share of remote gaming.
In 2014 the UK began requiring operators abroad to hold a UK licence and pay UK duty on British customers (see below). The Gibraltar Betting and Gaming Association challenged the tax reform. In its judgment of 13 June 2017 in Case C-591/15, the Court of Justice of the European Union held that services supplied from Gibraltar to persons in the United Kingdom were, as a matter of EU law, “a situation confined in all respects within a single Member State”. EU freedom-to-provide-services rules therefore did not apply, and the challenge failed on that point.
Legal framework
The Gambling Act 2025
The principal statute is the Gambling Act 2025, whose long title describes it as an Act “to repeal the Gambling Act 2005 and to make new provision for the licensing, regulation and supervision of gambling”. Despite its title, the Bill was enacted in 2026. A first draft was published in June 2025, according to SBC News. The Gibraltar Chronicle reported on 18 March 2026 that Parliament had passed it, and the official text records assent on 23 March 2026. Some 2025 trade reports gave 1 October 2025 as the commencement date, but the Minister’s Notice of Commencement brought the Act into operation on 1 April 2026, with the exception of sections 55 to 77. A Gambling (Amendment) Act 2026 (Act No. 2026-12) took effect the same day, according to the gambling index of the legislation portal.
The main provisions are:
- Section 4 makes the Minister, or a person or body appointed by notice in the Gazette, the licensing authority. Section 6 provides for the Gambling Commissioner, and section 10(3) names the Commissioner’s office and staff the “Gambling Division”.
- Section 13 lets the Commissioner make rules and issue guidance and codes of practice, covering among other things responsible gambling and the protection of vulnerable consumers (section 13(10)(b)) and “the marketing, advertising or any other promotion of gambling” (section 13(10)(g)). Licence holders must comply with them (section 13(8)).
- Section 17 lists the regulated activities, and section 19 sets the connection with Gibraltar: equipment located there, operations carried on there or management exercised from there.
- Sections 26 and 27 prohibit carrying on a regulated activity “in or from Gibraltar” without a licence or exemption. The penalty on indictment is up to two years’ imprisonment, a fine or both.
- Part 5 (sections 55 to 77) creates an approval regime for “regulated functions and regulated individuals”, such as senior managers and money laundering reporting officers. It has not yet been commenced.
- Section 119 provides for administrative penalties, and sections 141 and 142 establish a Gambling Appeals Tribunal to hear appeals against regulatory decisions.
Secondary legislation
Several sets of regulations have been made under the new Act. The Gambling (Duties and Licence Fees) Regulations 2026 (LN.2026/065) took effect on 1 April 2026 and replaced the 2018 duties and fees regulations. The Gambling (Non-Remote Licence Fees and Duties) Regulations 2026 (LN.2026/088) followed on 7 May 2026. The Prediction Market Regulations 2026 (LN.2026/176) commenced on 13 July 2026, and Prediction Market (Fees and Duties) Regulations were made in August 2026. The Gambling Division states on its guidance page that codes of practice issued under the 2005 Act “remain in force until such time as new Codes have been issued”.
Regulator and licensing model
The Minister with responsibility for gambling, acting as the Licensing Authority, decides licence applications. The Gambling Commissioner supervises licence holders, investigates breaches and is the supervisory authority for anti-money laundering and counter-terrorist financing in the sector. According to the Gambling Division, both are assisted by the staff of the Division, which sits within the Ministry of Justice, Trade and Industry.
Licence categories and fees
Section 17 of the 2025 Act lists six licensable activities: B2C remote gambling; B2B remote gambling, meaning supplying gambling services to other operators; B2C non-remote (land-based) gambling; B2B non-remote gambling, chiefly the supply of gaming machines; acting as a betting intermediary, exchange or agent; and gambling operator support services (GOSS). GOSS is new. It brings into the licensing system marketing and advertising services for gambling “wherever in the world the gambling takes place”, unless the marketing is exempt because it is aimed primarily at a Gibraltar audience through independent media. Applications are made online through the Division’s licensing portal. Licence holders under the 2005 Act were deemed to hold equivalent licences under the new Act. Businesses newly brought into regulation had a six-month transition period from 1 April 2026 to notify the Division and apply.
The 2025 Act also asks how much real activity an applicant has in Gibraltar. Section 40 lets the authority take into account the remote gambling equipment kept in Gibraltar, “the number and nature of jobs” and the tax revenue generated there. iGaming Business (October 2025) describes this as a requirement of real economic substance: staff, offices and management in the territory.
The 2026 fee regulations set the following main fees, confirmed in a summary by law firm Isolas (1 April 2026):
| Licence | Application fee | Annual fee |
|---|---|---|
| B2C betting or gaming operator, gross yield under £20 million | £30,000 | £50,000 |
| B2C betting or gaming operator, £20 million to £300 million | £30,000 | £100,000 |
| B2C betting or gaming operator, over £300 million | £30,000 | £200,000 |
| B2B aggregator or platform supplier | £20,000 | £85,000 (aggregators pay £15,000 per extra vertical) |
| B2B direct content supplier, tiers 1 to 3 | £10,000 | £85,000, £50,000 or £20,000 |
| GOSS: marketing or affiliate services | £8,000 | £50,000 (£25,000 if annual sales are under £200,000) |
Number of licensees
The Gambling Division publishes a list of licence holders. When we reviewed it, the page was headed “As at 25th September 2025” yet already used the new GOSS category. It listed 29 B2C remote operators, 33 B2B remote operators, five GOSS licensees and one B2C non-remote operator, 68 entries in total. iGaming Business reported in October 2025 a total of 83 licences (49 B2C and 34 B2B). We could not reconcile the two figures; the register is the authoritative source. Two prediction market authorisations appear on a separate register.
Online gambling: what is permitted and how it is enforced
Remote gambling is lawful in and from Gibraltar under a licence. A Gibraltar licence does not, however, authorise an operator to serve customers in other countries. For Great Britain a separate licence is needed: since the UK Gambling (Licensing and Advertising) Act 2014 took effect on 1 November 2014, operators that provide remote gambling facilities used in Great Britain need a UK Gambling Commission licence wherever they are based. Many Gibraltar licensees therefore hold both, and the Gambling Division’s complaints page explains how dual-licensed operators handle complaints from UK customers.
Enforcement
Enforcement in Gibraltar is aimed at licensees and at businesses that claim to be licensed. Section 28 of the 2025 Act makes it an offence to claim falsely to hold a licence. The Gambling Division keeps a page of consumer warnings about websites “purporting to be established in and/or implying that they are licensed and regulated in Gibraltar when they are unlicensed or licensed in another, often less reputable, jurisdiction”, with entries from 2016 to 2025. We found no Gibraltar system of internet service provider (ISP) blocking or payment blocking against unlicensed websites in the sources reviewed.
Against licensees, the Commissioner has mainly used regulatory settlements. The Division’s public statements record settlements with remote licensees over anti-money laundering failings in each year from 2022 to 2025, a caution issued in November 2025, a settlement on sanctions screening in April 2026 and a thematic review of sanctions screening published in June 2026. The 2025 Act adds administrative penalties under section 119 and an appeal route to the new tribunal. The Minister described these tools as replacing the previous “nuclear option” of suspension (Gibraltar Chronicle).
Advertising and marketing
Gibraltar has no detailed statutory advertising code of its own. The Generic Code issued by the Gambling Commissioner in 2012 states that the Commissioner does not prescribe further advertising rules, provided operators comply with the law and their licences. It requires that advertisements are not indecent or offensive, false or misleading, or aimed at minors. The 2025 Act lets the Commissioner make rules on marketing and promotion under section 13(10)(g). It also, for the first time, requires a GOSS licence for marketing services provided in or from Gibraltar, including affiliate marketing, subject to the narrow exemption for media aimed primarily at a Gibraltar audience. Lawyers quoted by iGaming Business said in late 2025 that its scope for in-house and group marketing teams was unclear. Marketing aimed at another country is also subject to that country’s rules.
Position of players
The 2025 Act directs its offences at people who carry on regulated activities, not at customers. We found no provision making it an offence for an adult to gamble with an unlicensed operator. Hassans’ Legal 500 chapter states that gamblers cannot be penalised and that “it is the operator (or its representatives) that will fall foul of the law”. The minimum gambling age is 18.
Customers of Gibraltar licensees can complain to the operator and then, in writing, to the Gambling Division. The Division warns that it “does not have a formal power to order consumer redress”. UK customers of dual-licensed operators use the alternative dispute resolution body nominated by the operator under UK rules. Customers of unlicensed websites have neither route.
Taxation
Gibraltar duties
Gibraltar’s own gambling duty is set at a low rate. Under Schedule 1 to the 2026 regulations, B2C remote operators pay general betting duty of 0.15% of gross betting profit and general gaming duty of 0.15% of gross gaming profit, with the first £100,000 exempt in each case. Duty is paid in quarterly instalments. Isolas states that there are “currently no plans to change gambling duty rates for B2Cs” and that B2B operators remain exempt from duty. The land-based sector is covered by the non-remote regulations: a casino licence application costs £150,000, with annual fees of £100,000 for gaming and £50,000 for betting, plus annual charges of £1,000 per gaming machine. Companies also pay Gibraltar corporate income tax, at a standard rate of 15% according to Hassans. We found no Gibraltar tax on players’ winnings in the sources reviewed.
UK point-of-consumption duties
For most Gibraltar operators the larger bill is in the UK. Since the UK Finance Act 2014, UK gambling duties have been charged where the customer is, not where the operator is. HMRC’s guidance states: “Wherever you’re based, if you offer remote gambling, other than spread betting, to a person who usually lives in the UK, you must pay one or more of these taxes.” From 1 April 2026 Remote Gaming Duty is 40% of profits from UK customers, up from 21%. General Betting Duty on remote betting is due to rise from 15% to 25% in April 2027, according to SBC News.
According to SBC News (December 2025), Gibraltar’s Minister for Justice, Trade and Industry, Nigel Feetham KC, said that Gibraltar-based operators already paid about £750 million a year in UK point-of-consumption duties. He warned that effective tax rates on operators’ profits could rise from 60–65% to between 80% and 100%. The Gibraltar Chronicle reported that in a letter of 23 December 2025 the Exchequer Secretary to the Treasury, Dan Tomlinson, declined, saying the government believed it appropriate “to retain the existing basis for the calculation of Remote Gaming Duty”.
Consumer protection and responsible gambling
Player protection rules are set mainly through the Commissioner’s codes and licence conditions. The Generic Code (version 1.0, 2012), which remains in force, requires licensees to:
- offer self-exclusion. In the Code’s words, “self exclusion should include the prevention of the use of all known existing accounts, and the prevention of the opening of new accounts”;
- provide deposit, time or gambling limits and warnings not to gamble beyond one’s means, and take account of information indicating that a customer may be gambling beyond their means;
- verify customers’ age, suspending or closing accounts where age cannot be confirmed within 72 hours of the first deposit;
- name a senior individual responsible for responsible gambling policy.
Self-exclusion in Gibraltar is run by each operator. We found no Gibraltar-wide self-exclusion register or national helpline in the sources reviewed. Customers in Great Britain using dual-licensed operators can instead register with GAMSTOP, the free UK national online self-exclusion scheme, which applies to UK-licensed operators. The Generic Code requires licensees to link to information about organisations that help problem gamblers. Our responsible gambling guide has general advice on limits, warning signs and where to find help.
Recent and upcoming developments
- New Act (2025–2026). Consultation on reform began in May 2022, according to SBC News. The Bill was published in June 2025, passed in March 2026 and commenced on 1 April 2026. The six-month transition for newly regulated businesses ran to about 1 October 2026. Part 5 on regulated individuals still awaits commencement.
- Appeals Tribunal (2026). Members of the Gambling Appeals Tribunal were appointed on 27 August 2026 for three years from 1 September 2026, with Sir Peter Caruana KC as chairperson.
- Prediction markets (2026). The Prediction Market Regulations 2026 created a separate authorisation for operators of contracts whose value depends on the outcome of an event. Contracts on criminal conduct, death, terrorism or war may be prohibited. Two authorisations had been granted at the time of review.
- UK tax rise (2025–2027). The increase in UK Remote Gaming Duty to 40% on 1 April 2026, and the rise in remote betting duty due in April 2027, are expected to weigh on Gibraltar’s industry. Minister Feetham told Parliament that the UK accounts for about 75% of the sector’s revenues, and said the Government was “working intensively and at pace” to diversify into other markets (Gibraltar Chronicle, 18 March 2026).
- UK–EU agreement on Gibraltar (2025–2026). A political agreement was announced on 11 June 2025 (HM Government of Gibraltar). According to the House of Commons Library, the treaty was signed on 14 July 2026 and has applied provisionally since 15 July 2026. It provides for a customs union between Gibraltar and the EU and removes physical checks at the land border with Spain. The briefing does not address gambling.
Casino listings for players in Gibraltar
The listings below are generated automatically from our casino database. They do not show that an operator holds a Gibraltar licence, and a Gibraltar licence does not by itself authorise an operator to serve players in other countries. Readers should check an operator’s status on the Gambling Division’s list of licence holders and, where relevant, with the regulator of the country in which they live.
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Sources and further reading
- HM Government of Gibraltar, Gambling Act 2025 (Act No. 2026-04) (2026).
- HM Government of Gibraltar, Gambling Act 2025: Notice of Commencement (LN.2026/064) (2026).
- HM Government of Gibraltar, Gambling (Duties and Licence Fees) Regulations 2026 (LN.2026/065) (2026).
- HM Government of Gibraltar, Gambling (Non-Remote Licence Fees and Duties) Regulations 2026 (LN.2026/088) (2026).
- HM Government of Gibraltar, Prediction Market Regulations 2026 (LN.2026/176) (2026).
- HM Government of Gibraltar, Gambling Act 2005 (Act No. 2005-72) (accessed 6 October 2026).
- HM Government of Gibraltar, Gibraltar Laws: gambling legislation index (accessed 6 October 2026).
- HM Government of Gibraltar, Notice of Appointment of Members of the Gambling Appeal Tribunal (2026).
- Gambling Division, About the Gambling Division (accessed 6 October 2026).
- Gambling Division, Licence holders (accessed 6 October 2026).
- Gambling Division, Getting licensed (accessed 6 October 2026).
- Gambling Division, Complaints (accessed 6 October 2026).
- Gambling Division, Consumer warnings (accessed 6 October 2026).
- Gambling Division, Public statements (accessed 6 October 2026).
- Gambling Division, Prediction market authorisations (accessed 6 October 2026).
- Gambling Commissioner, Generic Code, version 1.0 (2012).
- HM Government of Gibraltar, Risk Assessment of the Gambling Industry in Gibraltar, 2021 update (2021).
- HM Government of Gibraltar, UK-EU Gibraltar Trade and Mobility Agreement (Press Release 434/2025) (2025).
- House of Commons Library, UK–EU Agreement on Gibraltar (CBP-10572) (2026).
- Court of Justice of the European Union, Case C-591/15, The Gibraltar Betting and Gaming Association Ltd v Commissioners for Her Majesty’s Revenue and Customs, judgment of 13 June 2017 (2017).
- UK Parliament, Gambling (Licensing and Advertising) Act 2014 (2014).
- HM Revenue and Customs, General Betting Duty, Pool Betting Duty and Remote Gaming Duty (accessed 6 October 2026).
- Montegriffo, A., Federico, L. and Buhler, A. (Hassans), Gibraltar: Gambling Law, Legal 500 Country Comparative Guides (2025).
- Caetano, S. (Isolas), New Gambling Act: Key Changes (2026).
- iGaming Business, Gibraltar’s 2025 Gambling Act heralds new era, but questions remain unanswered (2025).
- SBC News, Gibraltar focused on new Gambling Bill to ease tax crunch (2025).
- SBC News, Gibraltar’s Gambling Bill clears first reading in parliament (2026).
- Gibraltar Chronicle, Parliament passes new gambling law amid rapid change in global sector (2026).
- Gibraltar Chronicle, UK committed to gaming tax increase but will monitor impact (2026).
- GAMSTOP, The National Online Self Exclusion Scheme (accessed 6 October 2026).
- Wikipedia, Gibraltar Betting and Gaming Association (accessed 6 October 2026; used as a pointer only).
