Gibraltar
EU-adjacent gaming, crypto and insurance licensing.
Gibraltar is a British Overseas Territory that offers EU-adjacent licensing for iGaming, DLT (Distributed Ledger Technology) providers and insurance — with English common law, English language, and a regulator (GFSC) that pioneered the DLT regulatory framework in 2018.
Post-Brexit, Gibraltar retained access to the UK market under the UK Gibraltar Authorisation Regime, making it particularly relevant for firms serving both UK and international customers.
Where Gibraltar fits
- iGaming
- DLT licences
- Insurance
Banking landscape
Gibraltar banking is limited (Gibraltar International Bank, Turicum, a few specialists). Most licensed operators run banking through EU or UK correspondents.
Tax & reporting
12.5% corporate tax on Gibraltar-source income. Income sourced outside Gibraltar is generally not taxable. No VAT, no capital gains tax, no wealth tax, no inheritance tax.
Substance & register visibility
Regulated entities require full substance — office, staff, board — in Gibraltar. The GFSC is small enough to know its licensees personally; genuine operating presence is expected.
When to pick this jurisdiction
Pick Gibraltar for iGaming operators wanting UK access post-Brexit, for DLT-regulated crypto activity under one of the earliest-established frameworks, or for captive insurance and reinsurance.
Written up as a comparative shortlist.
Every Gibraltar recommendation is delivered as a comparative memorandum — substance defensibility, banking access, treaty coverage, register visibility, cost to maintain and reputational risk — so the client can see the trade-offs before committing.
Considering Gibraltar? Get a written comparison first.
Answer six questions and a director will come back with a shortlist, indicative costs and banking route.
Questions we hear on every Gibraltar intake.
- Does Gibraltar still have EU access?
- No. Gibraltar left the EU with the UK. It retains UK market access under the UK Gibraltar Authorisation Regime and separate arrangements with Spain for local movement.
- What is a DLT licence?
- The Gibraltar DLT framework licenses firms using distributed-ledger technology for storing or transmitting value belonging to others — covering exchanges, custodians and certain token issuers.
- How is Gibraltar corporate tax calculated?
- 12.5% applies to accrued and derived Gibraltar-source income. Passive and non-Gibraltar-source income is generally outside the tax net, subject to specific rules on royalties and passive interest.
More Europe jurisdictions & related insights
Every engagement begins with a twenty-minute director-led call. Fixed fees, in writing, before any work begins.