Gibraltar

Gibraltar is a long-established online gambling base that has just modernised its legal framework. The Gambling Act 2025, passed on 18 March 2026 and mostly in force from 1 April 2026, replaces the 2005 Act and splits functions between a Licensing Authority, which issues licences, and the Gambling Commissioner, who handles supervision, administrative fines and an appeals tribunal. Licences cover B2C gaming and betting, B2B supply, and a new GOSS (gambling operational support services) category, while the personal management licence regime under Part 5 was excluded from the April 2026 commencement and awaits a separate notice. Crucially, the tax position is unchanged by the new Act: gambling duty remains 0.15% of gross gaming or betting yield with the first GBP 100,000 exempt, B2B activity carries no duty, and annual fees are around GBP 100,000 for B2C and GBP 85,000 for B2B. That combination of a very low duty and a well-regarded regulator has historically made Gibraltar attractive to major operators serving the UK and other markets. For operators, the 2025 Act preserves the favourable fiscal terms while updating the governance structure toward a clearer separation of licensing and enforcement and stronger sanctioning powers. The direction of travel is regulatory modernisation without fiscal change - Gibraltar is refreshing its legal architecture to stay competitive and credible while retaining the low-tax proposition that underpins its status as a premium licensing hub.