Gibraltar
Regulated marketGibraltar Gambling Division
Tax: 0.15% of gross gaming or betting profit, first £100,000 exempt (from 1 April 2026)
- Online casino
- Sports betting
- Poker
Regulatory guides
iGaming licences by jurisdiction
Compare regulators, licence types, fees, taxes and expected timelines across international iGaming jurisdictions.
17Jurisdiction guides
6Regions covered
14Regulated markets
28 Sept 2026Figures last reviewed
Popular jurisdictions
Start with the markets most often compared by operators and suppliers.
MaltaMalta Gaming Authority (MGA)Read guide United KingdomUK Gambling Commission (UKGC)Read guide CuraçaoCuraçao Gaming Authority (CGA)Read guide GibraltarGibraltar Gambling DivisionRead guide Isle of ManIsle of Man Gambling Supervision CommissionRead guide OntarioAlcohol and Gaming Commission of Ontario (AGCO) and iGaming OntarioRead guide
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| Regulator | Application fee | Annual fee | Time to licence | ||||
|---|---|---|---|---|---|---|---|
| 🇧🇷Brazil | Americas | Secretaria de Prêmios e Apostas (SPA/MF), Ministry of Finance | No new activity to tax: fixed-odds betting and online games are prohibited since 25 Sep 2026 (MP 1.394/2026). GGR contributions and taxes for the authorised period (13% of GGR in 2026) remain due. | None: new authorisations are barred and pending applications lapsed on 25 Sep 2026. The R$30 million grants already paid are not refunded. | None after the authorisations end on 25 Oct 2026; obligations for the authorised period remain | Not available: no new authorisations since 25 Sep 2026 | Restricted or prohibited |
| 🇨🇦Ontario | Americas | Alcohol and Gaming Commission of Ontario (AGCO) and iGaming Ontario | No gaming tax; iGaming Ontario retains about 20% of gaming revenue under the operating agreement (CAD 574m of CAD 2.9bn in 2024-25) | CAD 100,000 per gaming site per year (AGCO registration), plus investigation costs where charged | CAD 100,000 per gaming site per year, plus a share of AGCO regulatory costs recovered through iGaming Ontario | — | Regulated market |
| 🇵🇭Philippines | Asia-Pacific | Philippine Amusement and Gaming Corporation (PAGCOR) | 30% of GGR to PAGCOR plus a 5% franchise tax in lieu of income tax and VAT (about 35–38% all-in) | PHP 5,000,000 per game offering (online operator); PHP 250,000–500,000 for B2B accreditation | Minimum guaranteed fee for gaming system administrators: PHP 9m a month with e-casino games (PHP 3m without) from 1 July 2026, rising to PHP 10.5m (PHP 4m) from 1 January 2027 | No new online licences while the moratorium stands; no published processing time | Regulated market |
| 🇩🇰Denmark | EU & EEA | Spillemyndigheden (Danish Gambling Authority) | 28% of GGR | DKK 343,300 (betting or online casino); DKK 480,600 combined (2026) | DKK 73,200 to DKK 6,447,500 by GGR band (2026) | — | Regulated market |
| 🇩🇪Germany | EU & EEA | Gemeinsame Glücksspielbehörde der Länder (GGL) | 5.3% of stakes (turnover tax) on virtual slots, online poker and sports betting | Permit fee scaled to expected stakes: 0.2% up to €40 million, then €80,000 + 0.16%, €120,000 + 0.1%, €185,000 + 0.06% (§ 9a GlüStV 2021) | €5 million bank guarantee (can be raised to one month’s turnover, max €50 million); LUGAS central-file charges | — | Regulated market |
| 🇮🇹Italy | EU & EEA | Agenzia delle Dogane e dei Monopoli (ADM) | 25.5% of GGR on online casino, poker and bingo; 24.5% of GGR on online sports betting (from 1 January 2025) | €7 million per nine-year concession (€4 million at award, €3 million at launch), awarded by public tender only | 3% of net gaming margin (canone) plus 0.2% of net revenue for responsible-gaming communication (max €1 million) | Tender-based: 2025 window 31 March to 30 May, 52 concessions awarded 17 September 2025, live from November 2025; no new tender scheduled | Regulated market |
| 🇱🇻Latvia | EU & EEA | State Revenue Service (VID) – Gambling Supervision (formerly IAUI) | 15% of GGR on interactive gambling (from 1 January 2026) | €200,000 licence issue fee (interactive gambling only) | €45,000 annual re-registration | Decision within 60 days of a complete application | Regulated market |
| 🇱🇹Lithuania | EU & EEA | Gaming Control Authority under the Ministry of Finance of the Republic of Lithuania | 22% of GGR on remote gambling (from 1 January 2025; 20% before) | €500,000 one-time licence fee (remote gambling) | — | — | Regulated market |
| 🇲🇹Malta | EU & EEA | Malta Gaming Authority (MGA) | 5% gaming tax on gaming revenue from players in Malta, plus a compliance contribution on all gaming revenue | €5,000 (one-time, non-refundable) | €25,000 fixed (B2C gaming service licence); €10,000 for Type 4 only | No MGA target published; industry estimates 12–16 weeks | Regulated market |
| 🇳🇱Netherlands | EU & EEA | Kansspelautoriteit (KSA) | 37.8% of GGR from 2026 (34.2% in 2025), plus 1.95% gambling levy | €61,300 | No annual licence fee; 1.95% levy on GGR (0.25% addiction prevention, 1.70% KSA) | Statutory 6 months for a complete application | Regulated market |
| 🇪🇸Spain | EU & EEA | Dirección General de Ordenación del Juego (DGOJ) | 20% of net gaming revenue (GGR) on betting, casino, poker, bingo and contests; 10% for operators genuinely established in Ceuta or Melilla | €10,000 administrative fee per licence; €2 million guarantee for a betting or other-games general licence (€500,000 for contests) | 0.1% of gross operating revenue (supervision fee); €1 million ongoing guarantee plus 1.5% to 8% of game revenue per singular licence | General licences only in public calls (last closed December 2018) or on request 18 months after the previous call; decision within 6 months | Regulated market |
| 🇸🇪Sweden | EU & EEA | Spelinspektionen (The Swedish Gambling Authority) | 22% of GGR (since 1 July 2024) | SEK 230,000 (commercial online gambling or betting; one fee when applied for together) | Cost-based supervision fee; no fixed annual licence fee | — | Regulated market |
| 🇨🇼Curaçao | International hubs | Curaçao Gaming Authority (CGA) | No gaming tax on GGR under the LOK; fixed licence and supervisory fees only | €4,592 (B2C and B2B), plus €150 per UBO | €47,450 B2C (€24,490 Treasury + €22,960 CGA) · €24,490 B2B | Two review phases of about 8 weeks each, extendable by 4 weeks (CGA) | International licensing hub |
| 🇦🇪United Arab Emirates | Middle East & Africa | General Commercial Gaming Regulatory Authority (GCGRA) | No statutory gaming tax; a levy is set per licence (Wynn Al Marjan: blended 10–12% of GGR), plus 9% corporate tax and 5% VAT | Not published; non-refundable, due once the GCGRA accepts the intake form | Not published; a yearly maintenance fee by licence type | No published timeframe; practitioners report about six months from intake to issuance | Opening to licensing |
| 🇬🇮Gibraltar | UK & Crown Dependencies | Gibraltar Gambling Division | 0.15% of gross gaming or betting profit, first £100,000 exempt (from 1 April 2026) | £30,000 (B2C betting or gaming operator) | £50,000 to £200,000 per vertical by gross yield | — | Regulated market |
| 🇮🇲Isle of Man | UK & Crown Dependencies | Isle of Man Gambling Supervision Commission | Gambling duty 1.5% on the first £20m of yield, 0.5% to £40m, 0.1% above | £5,250 (all licence types) | £36,750 (full OGRA licence); £5,250 sub-licence; £52,500 network services | Typically 10–12 weeks from acceptance (GSC guidance) | Regulated market |
| 🇬🇧United Kingdom | UK & Crown Dependencies | UK Gambling Commission (UKGC) | 40% Remote Gaming Duty on gaming yield (from 1 April 2026; 21% before); 15% General Betting Duty | Scaled by projected gross gambling yield (UKGC fee bands) | Scaled by gross gambling yield band | About 16 weeks on average for a complete application (UKGC) | Regulated market |
All licensing guides
Full jurisdiction guides, grouped by region and linked through their existing URLs.
UK & Crown Dependencies
Mature, high-compliance regimes. The UK is the largest regulated online market in Europe; Gibraltar, the Isle of Man and Alderney are long-standing B2B and B2C licensing bases with strong reputations.
Isle of Man
Regulated marketIsle of Man Gambling Supervision Commission
Tax: Gambling duty 1.5% on the first £20m of yield, 0.5% to £40m, 0.1% above
- Online casino
- Sports betting
- Poker
United Kingdom
Regulated marketUK Gambling Commission (UKGC)
Tax: 40% Remote Gaming Duty on gaming yield (from 1 April 2026; 21% before); 15% General Betting Duty
- Online casino
- Sports betting
- Bingo
European Union & EEA
National licences with local tax, player-protection and advertising rules. Malta remains the main B2B base; Nordic, Baltic, Benelux and Southern European markets each license operators separately.
Denmark
Regulated marketSpillemyndigheden (Danish Gambling Authority)
Tax: 28% of GGR
- Online casino
- Online sports betting
- Land-based casinos
Germany
Regulated marketGemeinsame Glücksspielbehörde der Länder (GGL)
Tax: 5.3% of stakes (turnover tax) on virtual slots, online poker and sports betting
- Online sports betting
- Virtual slot machines
- Online poker
Italy
Regulated marketAgenzia delle Dogane e dei Monopoli (ADM)
Tax: 25.5% of GGR on online casino, poker and bingo; 24.5% of GGR on online sports betting (from 1 January 2025)
- Online casino games
- Online sports betting
- Online poker
Latvia
Regulated marketState Revenue Service (VID) – Gambling Supervision (formerly IAUI)
Tax: 15% of GGR on interactive gambling (from 1 January 2026)
- Online Casino Games
- Sports Betting
- Land-based Casinos
Lithuania
Regulated marketGaming Control Authority under the Ministry of Finance of the Republic of Lithuania
Tax: 22% of GGR on remote gambling (from 1 January 2025; 20% before)
- Online Casino Games
- Sports Betting
- Online Poker
Malta
Regulated marketMalta Gaming Authority (MGA)
Tax: 5% gaming tax on gaming revenue from players in Malta, plus a compliance contribution on all gaming revenue
- Casino games
- Sports betting
- Poker
Netherlands
Regulated marketKansspelautoriteit (KSA)
Tax: 37.8% of GGR from 2026 (34.2% in 2025), plus 1.95% gambling levy
- Online casino games
- Online sports betting
- Poker
Spain
Regulated marketDirección General de Ordenación del Juego (DGOJ)
Tax: 20% of net gaming revenue (GGR) on betting, casino, poker, bingo and contests; 10% for operators genuinely established in Ceuta or Melilla
- Online sports betting
- Online casino games
- Online poker
Sweden
Regulated marketSpelinspektionen (The Swedish Gambling Authority)
Tax: 22% of GGR (since 1 July 2024)
- Online casino
- Sports betting
- Bingo
International Licensing Hubs
Licences designed for operators serving many markets from one base. Faster and cheaper than national licences, with less access to regulated markets.
Curaçao
International licensing hubCuraçao Gaming Authority (CGA)
Tax: No gaming tax on GGR under the LOK; fixed licence and supervisory fees only
- Online Casino
- Sports Betting
- Live Dealer
The Americas
Fast-growing regulated markets licensed nationally or state by state: Ontario and the US states, and a wave of Latin American regimes. Brazil banned online betting and casino in September 2026.
Brazil
Restricted or prohibitedSecretaria de Prêmios e Apostas (SPA/MF), Ministry of Finance
Tax: No new activity to tax: fixed-odds betting and online games are prohibited since 25 Sep 2026 (MP 1.394/2026). GGR contributions and taxes for the authorised period (13% of GGR in 2026) remain due.
- Federal and state lotteries (other lottery types authorised by law)
Ontario
Regulated marketAlcohol and Gaming Commission of Ontario (AGCO) and iGaming Ontario
Tax: No gaming tax; iGaming Ontario retains about 20% of gaming revenue under the operating agreement (CAD 574m of CAD 2.9bn in 2024-25)
- Online casino
- Online sports betting
- Peer-to-peer poker
Asia-Pacific
Mostly domestic-only regimes and prohibited markets. The offshore licensing model the Philippines once offered was abolished at the end of 2024.
Philippines
Regulated marketPhilippine Amusement and Gaming Corporation (PAGCOR)
Tax: 30% of GGR to PAGCOR plus a 5% franchise tax in lieu of income tax and VAT (about 35–38% all-in)
- Online casino games (e-Games)
- Electronic bingo
- Sports betting
Middle East & Africa
New regimes (UAE) alongside established African licensing markets.
United Arab Emirates
Opening to licensingGeneral Commercial Gaming Regulatory Authority (GCGRA)
Tax: No statutory gaming tax; a levy is set per licence (Wynn Al Marjan: blended 10–12% of GGR), plus 9% corporate tax and 5% VAT
- Land-based gaming facilities
- Internet gaming
- Sports wagering
Choosing a licence: common questions
Key distinctions to understand before comparing jurisdictions.
International hubs are the cheapest route. Under Curaçao’s LOK regime the application fee is €4,592 and a B2C licence costs €47,450 a year with no tax on gaming revenue. National licences cost more to obtain and add gaming tax on top: the Netherlands charges €61,300 to apply and 37.8% of GGR from 2026, and Italy’s 2025 concessions were priced at €7 million each.
Hub licences are typically issued in a few months. National licences in regulated European markets usually take six to twelve months once the application is complete, and new markets can take longer while regulators build capacity. Preparation time — policies, key personnel, technical certification — is often the larger share of the timeline.
A B2C licence lets an operator take bets from players. A B2B licence covers suppliers that provide games, platforms or critical services to operators without contracting with players themselves. Malta’s Critical Gaming Supply licence, the UK’s gambling software licence and Curaçao’s B2B licence are examples; some markets require suppliers to be licensed, others only register them.
A hub licence (Curaçao, Anjouan, Kahnawake) authorises an operator to run gambling from that jurisdiction and serve markets that do not regulate online gambling themselves. A national licence authorises play for that country’s residents and is required to advertise and process payments there legally. Regulated markets block unlicensed sites, so a hub licence is a launch route, not a way into regulated markets.
Most jurisdictions tax gross gaming revenue (stakes minus winnings paid). Germany taxes turnover — 5.3% of every stake on online slots and poker — which weighs far more heavily on low-margin products. Colombia adds VAT on GGR from 2026, and the UK applies Remote Gaming Duty at 40% of gaming yield since 1 April 2026. The base matters as much as the rate when comparing markets.
Gaming tax almost always falls on the operator that takes the bet, not on the studio streaming the table. Studios are licensed as suppliers instead: Latvia issues a gambling services provider licence at €400,000 a year for studios with more than 25 tables or units (€120,000 with 25 or fewer), Malta licenses studios as critical gaming suppliers and adds a €3,000 annual studio broadcasting levy from 1 October 2026, and the UK, Gibraltar, Isle of Man, Sweden and Curaçao require a B2B or software licence with fixed fees and no duty. Each guide’s key facts state the supplier regime.
Latvia licence guide →Malta licence guide →Live dealer explained →