Gibraltar Company Administration & Compliance for Gaming Operators

Resilience Group provides company administration, compliance and accounting services to gaming operators licensed in Gibraltar. We help operators maintain the corporate governance, regulatory compliance and financial reporting standards required by the Gambling Commissioner, and support senior executives considering Gibraltar residency under the HEPSS scheme.

Why Gaming Operators Choose Gibraltar

A Premier Remote Gaming Jurisdiction

Gibraltar has been a home to remote gaming operators since the late 1990s and maintains one of the most respected licensing regimes in the industry. The Gambling Commissioner regulates a concentrated group of major B2C and B2B operators, many of whom have been domiciled in Gibraltar for two decades or more. The jurisdiction's small scale and close regulatory relationships mean that operators receive genuine regulatory engagement rather than process-driven administration.

Gambling Act 2025: A Modern Framework

Gibraltar's gambling legislation has been overhauled with a new Gambling Act, passed unanimously by the Gibraltar Parliament in March 2026, replacing the Gambling Act 2005. The new legislation introduces broader regulatory scope — including licensing requirements for marketing and operator support services — tiered licensing models for B2C and B2B operators, enhanced AML/CTF provisions, stronger player protection requirements and expanded enforcement powers for the Gambling Commissioner. Transitional provisions apply for six months following enactment. Operators must assess their existing compliance frameworks against the new Act's requirements.

Tax Efficiency

Gibraltar imposes a modest annual licensing fee on gaming operators rather than a gross gaming revenue tax, making the jurisdiction's tax cost of operation highly competitive compared to UK (21% Remote Gaming Duty), Malta and Ireland. The 15% corporation tax rate on profits arising in Gibraltar, with no capital gains tax and no VAT, completes an attractive fiscal picture for operators generating significant gross gaming revenue.

Talent Attraction via HEPSS

The gaming sector is talent-intensive, and Gibraltar's High Executive Possessing Specialist Skills (HEPSS) scheme provides a compelling tool for attracting and retaining senior executives. A HEPSS individual pays income tax only on the first £160,000 of their Gibraltar employment income — creating a fixed, predictable annual tax liability of £39,940 regardless of total earnings. This is a significant personal tax advantage for gaming executives relocating from the UK or EU.

What We Do for Gaming Operators

Company Administration & Governance

Resilience Group provides the full suite of company administration services to gaming operator entities in Gibraltar — registered office, company secretary, statutory filings, board minute management and corporate governance support. We ensure operators maintain compliant corporate records, meet all Companies Act filing deadlines and have the governance infrastructure required for licence maintenance and regulatory inspections.

Gambling Act 2025 Compliance Readiness

The new Gambling Act introduces significant changes to the Gibraltar regulatory framework. We assist existing licensees in understanding the implications of the new Act for their current operations, identifying compliance gaps and implementing the policy, procedural and governance changes required for compliance. For new applicants, we support the full licensing application process under the new framework.

AML/CTF Compliance

Gaming operators are high-risk businesses from an AML/CTF perspective, and the new Gambling Act strengthens the Gambling Commissioner's AML/CTF oversight powers. Resilience Group provides MLRO services, AML/CTF policy and procedure frameworks, training programmes and ongoing compliance monitoring tailored to the specific risk profile of remote gaming businesses, including player due diligence, source of funds analysis and transaction monitoring.

Accounting, Tax & Financial Reporting

We prepare statutory accounts and corporation tax returns for Gibraltar gaming entities, manage liaison with Gibraltar's Income Tax Office and coordinate audit processes. For operators with multi-jurisdictional corporate structures — which is common in the sector — we provide consolidated financial oversight and coordinate with advisers in relevant holding company jurisdictions.

Gibraltar's Gambling Regulatory Framework

Gaming operators in Gibraltar are licensed and regulated by the Gambling Commissioner under the Gambling Act 2025 (replacing the Gambling Act 2005 following a six-month transitional period from April 2026). The new Act introduces tiered licensing for B2C and B2B operators, expands the definition of regulated activities to include marketing and operator support services requiring a Gambling Operator Support Services (GOSS) licence, and significantly enhances the Gambling Commissioner's inspection, information-gathering and financial penalty powers.

Operators must maintain AML/CTF frameworks aligned with FATF standards and the enhanced provisions of the new Act, including digital KYC thresholds and robust responsible gaming controls. The Gambling Commissioner conducts periodic inspections and expects licensees to maintain compliance as an ongoing operational matter, not merely at licence renewal.

Resilience Group works alongside Gibraltar's specialist gaming law firms to provide the administrative, compliance and accounting infrastructure that operators need. We do not provide gambling law advice but coordinate closely with legal counsel to ensure our services are properly integrated with the operator's overall compliance framework.

Frequently asked questions

• What has changed under the Gambling Act 2025?

  The new Act replaces the Gambling Act 2005 and introduces a broader definition of regulated activities (including marketing and GOSS-licensed services), tiered B2C and B2B licensing models, enhanced AML/CTF provisions aligned with FATF and UK expectations, strengthened player protection and digital KYC requirements, and significantly expanded enforcement powers for the Gambling Commissioner. Existing licensees are automatically treated as licensed under the new Act during the transitional period.

• How does Gibraltar's gaming tax compare with the UK?

  Gibraltar charges gaming operators an annual licence fee rather than a gross gaming revenue tax, making its effective tax cost of operation considerably lower than the UK's 21% Remote Gaming Duty. Gibraltar's 15% corporation tax on Gibraltar-source profits, with no capital gains tax and no VAT, further enhances the comparative position.

• What is the HEPSS scheme and who qualifies?

  The High Executive Possessing Specialist Skills scheme is a Gibraltar tax status for senior executives relocating to Gibraltar for employment. Qualifying individuals pay income tax only on the first £160,000 of Gibraltar employment income, producing a fixed annual tax liability of £39,940. Applicants must earn at least £160,000 per year, possess specialist skills not readily available in Gibraltar, hold an approved Gibraltar employment and have exclusive use of approved residential accommodation.

• Does Resilience Group handle gaming licence applications?

  We do not provide gambling law advice or directly manage licence applications — that requires a Gibraltar-qualified lawyer. However, we coordinate closely with gaming law firms to provide the complementary company administration, compliance infrastructure and financial documentation that is typically required as part of a licence application or renewal.

• Can a gaming operator relocate to Gibraltar from the UK with its existing licence?

  A Gibraltar gaming licence is a separate licence from a UK Gambling Commission licence. An operator wishing to relocate to Gibraltar must apply for a new Gibraltar licence and establish a genuine corporate presence in Gibraltar. We can assist with the corporate establishment, company administration and compliance infrastructure required to support the relocation and licensing process.

• What AML/CTF obligations do Gibraltar gaming operators face?

  Gibraltar gaming operators are Relevant Financial Businesses and must appoint an MLRO, implement customer due diligence procedures, conduct ongoing monitoring of player accounts, maintain transaction monitoring systems and file suspicious activity reports. The new Gambling Act strengthens these obligations, and operators should review their existing AML/CTF frameworks against the enhanced requirements.