Gibraltar's New Gambling Act: What iGaming Operators Need to Know in 2026
Gibraltar has been licensing online gambling for over two decades and has built its reputation quietly. A 0% corporate tax rate, a pragmatic regulator, and a stable legal system aligned with the UK have created a robust and highly attractive environment for operators.
For a long time, that was enough. But as other igaming markets shift, tax reforms add pressure, technology and innovation advance, and compliance standards tighten, Gibraltar had to act to remain competitive.
Now, in 2026, the country is undergoing a major reform, replacing its historic gambling framework in place since 2005. On 23 March 2026, the Gambling Act 2025 received Royal Assent and came into force on 1 April 2026.
Operators now have a six-month transition window until October 2026 to prepare - understanding what has changed is now urgent. This is also critical to any gambling-related business in Gibraltar, which may now fall under the regulatory framework.
Why Gibraltar Changed Its Gambling Framework
The old 2005 Act was, by the government's own admission, was overdue for modernisation. However, three key factors accelerated the reform.
First, the UK's decision to increase Remote Gaming Duty to 40% from April 2026 put significant pressure on Gibraltar's gambling sector, which generates around 75% of its gross revenues from the UK market. The new Act is part of Gibraltar's broader effort to diversify beyond UK-facing operations and attract operators targeting global markets.
Second, Gibraltar's removal from the FATF grey list in February 2024 created both an opportunity and an obligation to modernise its compliance framework in line with international standards.
Third, the industry itself had evolved. Cloud infrastructure, multi-jurisdictional operating models, and a complex B2B supply chain had all emerged since 2005, and the old framework simply wasn't built to accommodate them.
The Three Licence Categories
The new Act moves away from equipment-based licensing and introduces three activity-based licence categories, a model already used by the UK Gambling Commission and the Malta Gaming Authority.
B2C — for operators offering gambling products directly to players, covering casino gaming, sports betting, poker, bingo, and prediction markets.
B2B — for platform providers, game studios, content aggregators, and managed trading services supplying technology to licensed operators.
GOSS (Gambling Operator Support Services) — this is the new category. It formally brings into scope ancillary businesses that serve the gambling sector, including payment processors, affiliate networks, and marketing agencies. Previously unregulated, these businesses must now hold a licence if they provide services to Gibraltar-licensed operators.
The GOSS Licence: What You Need to Know
The GOSS licence is one of the most significant additions in the new Act and one of the least widely understood.
If your business provides support services to Gibraltar-licensed operators, whether that is affiliate marketing, compliance software, payment processing, or outsourced operational functions, you are likely in scope. The definition is broad by design. The proposed licence fee for a GOSS licence is £50,000 per annum, with a £8,000 non-refundable application fee. For businesses operating informally in Gibraltar’s igaming sector, now is the time to review your activities to determine whether a license is required.
Marketing Is Now a Licensable Activity
One of the most consequential changes for the wider supply chain is the treatment of marketing. Advertising gambling services to consumers now requires a licence in most circumstances; this places the marketing entity, not just the operator, under direct regulatory oversight.
The definition provided is deliberately broad, covering social media campaigns, affiliate content, influencer partnerships, and paid search advertising that targets players in jurisdictions where the operator holds a Gibraltar licence. If you run an affiliate operation or marketing agency serving Gibraltar-licensed brands, you need to assess your GOSS licence obligations now.
Management and Control: The Key Shift for Operators
The new Act fundamentally changes how Gibraltar determines whether a business falls within its regulatory scope. The legislation has shifted from a narrow reliance on where technology is located to where substantive management and control of a gambling operation is actually carried out.
This means that having servers in Gibraltar is no longer sufficient and businesses with genuine operational presence in Gibraltar can now fall within scope even if incorporated elsewhere. Operators need to review their corporate and operational structures accordingly.
Updated Licence Fees
The fee structure under the new Act introduces tiered B2C fees based on gross gaming and betting yield, replacing the previous flat £100,000 annual fee. The proposed structure will see smaller operators paying less than the current annual licence fee, whilst the largest operators may pay more.
For B2B operators, the picture is similar. The basic fee for a B2B licence is set at £85,000 per annum. However, this is only for B2B gaming aggregators with a single vertical, those operating multiple verticals are required to pay an additional basic fee of £15,000 per annum for each additional vertical.
The application fee is £10,000 for both B2C and B2B licences. Gaming duty remains at 0.15% of gross profit, with the first £100,000 exempt, and there are no current plans to introduce gambling duty on B2B operators.
The Transition Window
The Act includes a six-month transition window running from April through October 2026. Existing licensees can continue operating under their current authorisations during this period while they prepare applications under the new framework.
New applicants, however, must apply under the 2026 rules immediately. If you are currently licensed in Gibraltar, now is the time to start preparing. The compliance, substance, and structural requirements under the new framework need time to implement properly.
Why Gibraltar Still Makes Sense
Despite the increased regulatory complexity, Gibraltar's fundamentals remain strong.
The UK market currently accounts for around 75% of gross revenues in Gibraltar's gambling sector, but the new Act is explicitly designed to reduce that dependency and position Gibraltar as a genuinely global licensing jurisdiction.
For operators, the case for Gibraltar rests on several factors that the new Act does not change: 0% corporate tax on profits, a deeply experienced regulatory environment, a legal system aligned with England and Wales, and a genuine commitment from the government to support the sector's growth.
What the new Act changes is the bar for entry and the breadth of those who must be licensed. That is not a reason to avoid Gibraltar; it is a reason to approach it with proper preparation.
How Gaming Gateway Can Help
Navigating a new licensing framework whilst managing an active operation is demanding. At Gaming Gateway, we provide end-to-end iGaming licensing support across 40+ jurisdictions, including Gibraltar.
We can help you assess whether your business requires a B2C, B2B, or GOSS licence under the new Act, structure your application to meet the updated management and control requirements and ensure your compliance framework is built for the new regulatory reality — not the old one.
Contact our team
Gary Harrison
CEO
Gary@gaminggateway.com
