Gibraltar is a self-governing British Crown Dependency. It is a full member of the European Union and retains complete independence from the U.K. in matters of taxation. Gibraltar has become known as an online gambling center. As of September 2013, Gibraltar was hosting more than 25 online betting and gaming firms employing approximately 2,000 people. The gambling industry has become its largest employer and tenant. Many online gaming operators view Gibraltar as the best place to locate their operations.
Gibraltar began offering licenses to online gaming sites in 1998. The Licensing Authority grants the following types of gaming licenses: bookmaker's license betting intermediary's license, gaming operator's license, gaming machine license, lottery promoter's license, pools promoter's license, and remote gambling license. Licenses are only granted to operators with a proven track record who are licensed in a reputable jurisdiction and have good financial standing and a realistic business plan. Software testing is part of the process as well.
Online gaming tax is levied at a rate of 1% of relevant income, i.e., gaming yield for online casinos and bets placed for online bookmakers, capped at GBP 425,000 with a minimum payable of GBP 85,000. Betting exchanges are currently taxed on the same basis as fixed-odds operations. For Internet casinos, the gaming tax is currently levied at 1% of the gaming yield or gross profit. The maximum and minimum cap is the same as for fixed-odds betting.
There is no VAT (Value Added Tax) in Gibraltar.
In June 2014, the Gibraltar Betting and Gaming Association (GBGA), which represents operators based in Gibraltar, challenged the Gambling (Licensing and Advertising) Act 2014, which will require operators to apply for a license from the U.K. Gambling Commission. The GBGA's argument was that, because Gibraltar-based operators are already licensed in Gibraltar, they do not need a license in the U.K. and should not be subject to the U.K.'s 15% point of consumption tax. In July 2015, the challenge was referred by the High Court in England to the Court of Justice of the European Union. The resolution of GBGA's legal challenge has not yet been determined.
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Ministry of Finance Gambling Division
H.M Government of Gibraltar, Suite 603
Gibraltar GX11 1AA
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Gibraltar Jurisdiction News
Yggdrasil Gaming receives Gibraltar license
The company has been awarded a B2B remote gambling license from the Gibraltar Licensing Authority and will now offer its award-winning slot games and gaming platform to Gibraltar-based operators.
Yggdrasil extends reach with Gibraltar license application
The company has submitted the formal application to obtain a B2B remote gaming license from the Gibraltar Licensing Authority and expects the licensing process to be finalized shortly.
Vegas Mobile Casino hosting Gibraltar Blackjack Tournament
The four finalists with the highest net win on blackjack from Oct. 2 to Oct. 29 will play in the final event in Gibraltar on Nov. 14.
UK Gambling Act faces court challenge
The UK Gambling (Licensing and Advertising) Act 2014 is facing a high court challenge from Gibraltar, which has delayed its implementation.
Gibraltar launch High Court tax appeal
A legal challenge was launched in the courts by the Gibraltar Betting and Gaming Association against the UK's new gambling licensing regime
UK Gambling laws to face court challenge
British government face legal challenge to new changes to gambling laws.
888poker's Jake Balsiger 3rd place in 2014 Aussie Millions Main Event
Team888 Ambassador and Poker pro Jacob "Jake" Balsiger finished in third place in the Aussie Million's Poker Championship's flagship Main Event .
New Permit regulations drive Betfair out of Greece
Betfair bail out of Greece, citing financially unviable market.
British online gambling company face tax hearing
Tax hearing will discuss whether bookies Stan James partial move to Gibraltar was only for tax-reducing purposes.
Betfair move to Gibraltar gambling licence
Betfair to move to Gibraltar licence to save money on British gambling tax payments.
William Hill move telephone business to Gibraltar
William Hill says unfair tax regime putting pressure on their business, as they shift telephone arm to Gibraltar.
Ladbrokes confirms Gibraltar move for online gambling
International news brief: Move of eGaming business will cost UK Treasury millions.
UK gambling tax puts us at disadvantage, says Betfair
International news brief: Betfair attack the Treasury's online gambling tax rates and refuse to rule out a move offshore.
U.S. law hits PartyGaming results
International News Brief: Half-year profits at online gambling firm Partygaming have been wiped out, after the firm ended trading in the US following a change in the law.
William Hill moves online operations
International News Brief: William Hill is set to transfer its online gambling operation from the Dutch Antilles in the Caribbean to Gibraltar.
William Hill Casino relocates ahead of advertising ban
International News Brief: William Hill is set to transfer its online gambling operation from the Dutch Antilles in the Caribbean to Gibraltar because of UK advert ban.
Gibraltar accepts eCOGRA certification for online gambling integrity
eCOGRA has become one of the first organisations to be approved by the Minister responsible for Gambling of the Government of Gibraltar.
UK Minister Visits Gibraltar
International News Brief: UK Sport & Gambling Minister Richard Caborn is in Gibraltar to see how Gibraltar operates in its role as a leading global jurisdiction for on-line gambling.
CapitalCasino.com Announce Grab Hold of the Gold.Promotion
Two Capital Casino players each month from September through November will win half-ounce American Eagle gold proof coins.