title: Gibraltar — Tax: What is the tax take? | advennt.io canonical: https://advennt.io/jurisdictions/gibraltar/taxes/ [Jurisdictions](https://advennt.io/jurisdictions/) [Gibraltar](https://advennt.io/jurisdictions/gibraltar/) Tax Gibraltar · Question 05 of 11 # Tax: What is the tax take? Mixed · Confirmed · Not reviewed · changed since expert review · 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 | Mixed | | Confidence | Confirmed | | Review status | Not reviewed · changed since expert review · In expert review scope | | Last collected | 18 Oct 2026 | Summary answer Gambling duties are set by Schedule 1 to LN.2026/065 and charged under section 175 of the Gambling Act 2025 at 0.15% - a deliberately low rate by international standards - but on three distinct statutory bases rather than a single measure of yield. General betting duty is charged on gross betting pr… ## Full section analysis Gambling duties are charged under section 175 of the Gambling Act 2025 and Schedule 1 to the Gambling (Duties and Licence Fees) Regulations 2026, LN.2026/065, at 0.15% on three bases: general betting duty on gross betting profit, general gaming duty on gross gaming profit, and betting-intermediary or agency duty on gross intermediary profit (commission received). The first £100,000 is exempt for general betting and general gaming duty, but not for intermediary or agency duty. Free bets, free spins, bonuses and other promotional incentives are not deductible in computing gross profit. Duty is paid in four quarterly instalments due on 1 April, 1 July, 1 October and 1 January, each payable by the last day of the month in which it falls due, and the Regulations contain an anti-avoidance rule for artificial arrangements. For non-remote operations, LN.2026/088 (regulation 5) charges B2C premises operators a duty of £1,000 per gaming machine made available per licensing year, whether supplied by the licence holder or a connected person; B2B machine suppliers pay £250 per licensing year plus £1,000 per machine supplied for use on premises to which the public have access, with no fee for equipment used solely for placing bets; and machine-only premises licences pay £250 per premises and £100 per machine. Gibraltar has no VAT.