The outlook is positive-to-stable on Gibraltar's own regulatory settings but increasingly shaped by external tax pressure: the 2025 Act modernises the licensing and enforcement framework and repositions Gibraltar as a top-tier hub following its removal from the European Commission's high-risk list, while the pending Gibraltar-EU Treaty (Schengen access) could reshape labour and market-access economics via a probable phased transaction tax (15%/16%/17%) however this will not impact gambling services as the tax is on goods only. The dominant commercial driver this cycle, however, is external: the UK Remote Gaming Duty rose from 21% to 40% with effect from 1 April 2026, materially compressing margins for the many Gibraltar-domiciled operators with high UK-revenue dependency (reportedly ~75% for some incumbents), and is a more immediate threat than the 2025 Act itself. Gibraltar's response includes visible diversification signals — the jurisdiction's first prediction-market operator licence (issued under the outgoing 2005 Act, operator not named on current sourcing) and the Property (Digital Assets etc) Act 2026 (Act No. 2026-09, in force 23 March 2026) recognising crypto-assets as personal property — pointing to a deliberate strategic pivot toward non-UK, product-diversified revenue. Compliance costs are rising (new tiered annual fees, a £10,000 per-licence-type application fee and a staged Change-of-Control fee of up to £30,000 under the Duties and Licence Fees Regulations 2026) and the GOSS/marketing-affiliate perimeter remains partly unclear pending Commissioner guidance and the awaited Part 5 (personal management licence) commencement.
Gibraltar · Question 11 of 11
Outlook: What is coming?
Favourable · Probable · Not reviewed · changed since expert review · 1 post-review update · Not reviewed · In expert review scope · Back to full Gibraltar report →
Key section parameters
| Jurisdiction | Gibraltar (GI) |
|---|---|
| Regulator | Gibraltar Gambling Commissioner (GGC) — Gambling Division, HM Government of Gibraltar |
| Favourability | Favourable |
| Confidence | Probable |
| Review status | Not reviewed · changed since expert review · 1 post-review update · Not reviewed · In expert review scope |
| Last collected | 18 Oct 2026 |
Summary answer
The outlook is positive-to-stable on Gibraltar's own regulatory settings but increasingly shaped by external tax pressure: the 2025 Act modernises the licensing and enforcement framework and repositions Gibraltar as a top-tier hub following its removal from the European Commission's high-risk list, …
The Property (Digital Assets etc) Act 2026, dated 23 March 2026 and passed in the same legislative session as the Gambling Act 2025, grants certain digital assets, including crypto-tokens, statutory personal-property status under Gibraltar law. This mirrors equivalent UK legislation that entered into force on 2 December 2025. The Act is a forward-looking structural development rather than a gambling-specific rule change, but it is relevant to blockchain-based prediction and gaming products, giving Gibraltar a statutory property-law basis for such products ahead of most comparator jurisdictions. Separately, the commencement notice for the regulated-individuals regime under the Gambling Act 2025 remains an open item on the reform horizon.