title: Gibraltar — Outlook: What is coming? | advennt.io canonical: https://advennt.io/jurisdictions/gibraltar/outlook/ [Jurisdictions](https://advennt.io/jurisdictions/) [Gibraltar](https://advennt.io/jurisdictions/gibraltar/) Outlook 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 →](https://advennt.io/jurisdictions/gibraltar/) 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, … Not reviewed Information added after the 26 Sep 2026 expert review — published for currency and labelled not reviewed. 5 Oct 2026 Not reviewed 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. ## Full section analysis 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.