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Markets · 59 jurisdictions

Gambling jurisdictions — licensing, costs & compliance

59 offshore licensing jurisdictions across 6 regions with license types, costs, timelines, tax rates and regulatory frameworks for iGaming operators. Compare Curaçao, Malta, Gibraltar, Isle of Man and more.

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59
Jurisdictions
6
Regions
24/7
Updated
All jurisdictions
Curaçao
Licensing jurisdiction
Master License / Sub-license 2% net profit tax 2-6 weeks 799 companies licensed

Curaçao is one of the most popular offshore gambling jurisdictions due to its low cost and fast licensing process. The Curaçao eGaming lice…

License cost From $17,000 setup + $6,000/year
Regulator Curaçao Gaming Control Board
Malta
Licensing jurisdiction
MGA B2C / B2B License 35% corporate tax (with refunds to 5%) 4-12 months

Malta is the premier EU gambling jurisdiction, offering the most respected iGaming license globally. The MGA license provides passporting r…

License cost From €25,000 application + €25,000-100,000/year
Regulator Malta Gaming Authority (MGA)
Gibraltar
Licensing jurisdiction
Gambling Act License 10% corporate tax (capped at £425,000) 3-6 months 171 companies licensed

Gibraltar is a premium gambling jurisdiction favored by large UK-facing operators including bet365, William Hill, and 888. The jurisdiction…

License cost From £17,000 application + variable annual fees
Regulator Gibraltar Gambling Commissi…
Isle of Man
Licensing jurisdiction
OGC License (Full/Sub/Network) 0% corporate tax (e-gaming) 3-4 months 91 companies licensed

The Isle of Man offers one of the most respected gambling licenses globally, with zero corporate tax for e-gaming companies. The OGRA frame…

License cost From £5,000 application + £5,000-35,000/year
Regulator Gambling Supervision Commis…
United Kingdom
Licensing jurisdiction
UK Gambling Commission License 25% corporate tax + 21% gambling tax (remote) 3-6 months

The United Kingdom is the gold standard for online gambling regulation, with the UK Gambling Commission (UKGC) issuing licenses for remote …

License cost From £3,000 application + variable annual fees
Regulator UK Gambling Commission
Costa Rica
Licensing jurisdiction
Data Processing License 30% corporate tax (rarely enforced) 1-2 weeks 197 companies licensed

Costa Rica is technically not a gambling jurisdiction — operators register as data processing companies and operate without a gambling-spec…

License cost From $3,000 setup + nominal fees
Regulator Costa Rica Gaming Commission
Cyprus
Licensing jurisdiction
Cyprus Company Registration 12.5% corporate tax 1-2 weeks

Cyprus is a major hub for iGaming companies, particularly in Limassol. While Cyprus does not offer a gambling-specific license, it is the p…

License cost From €2,000 setup + €3,000/year
Panama
Licensing jurisdiction
Gaming Control Board License 0% tax on foreign-sourced income 2-4 months

Panama offers gambling licenses with the major advantage of a territorial tax system — foreign-sourced income is taxed at 0%. Panama has a …

License cost From $40,000 setup + $20,000/year
Regulator Panama Gaming Control Board
Belize
Licensing jurisdiction
Belize Gaming License 0% tax on foreign-sourced income 2-3 weeks

Belize offers an affordable and fast gambling license through its Computer Wagering Licensing Board. The jurisdiction applies a territorial…

License cost From $15,000 setup + $10,000/year
Seychelles
Licensing jurisdiction
Seychelles Gambling License 0% tax on foreign-sourced income 2-4 weeks

Seychelles offers gambling licenses under the Gambling Act 2003, with zero tax on foreign-sourced income through its IBC structure. Licens…

License cost From $25,000 setup + $15,000/year
Anjouan
Licensing jurisdiction
Anjouan Gaming License 0% tax on foreign income 1-2 weeks 180 companies licensed

Anjouan offers one of the cheapest gambling licenses globally, with setup from $17,000 and zero tax on foreign income. However, Anjouan has…

License cost From $17,000 setup + $5,000/year
Kahnawake
Licensing jurisdiction
Kahnawake Gaming License 0% tax (indigenous territory) 2-4 weeks 39 companies licensed

Kahnawake is a Mohawk territory in Quebec, Canada, offering gambling licenses through the KGC since 1996. As an indigenous territory, Kahna…

License cost From $40,000 setup + $10,000/year
Regulator Kahnawake Gaming Commission
Antigua and Barbuda
Licensing jurisdiction
Antigua Gaming License 0% tax on foreign-sourced income 2-4 weeks

Antigua and Barbuda is a pioneer in online gambling licensing, having issued licenses since 1994. The jurisdiction gained prominence throug…

License cost From $15,000 setup + $15,000/year
Regulator Antigua and Barbuda Gaming …
Alderney
Licensing jurisdiction
Alderney eGambling License 0% corporate tax (for eGambling) 3-6 months

Alderney is a Channel Island jurisdiction offering gambling licenses through the AGCC. As a Crown Dependency, Alderney operates independent…

License cost From £17,000 application + variable fees
Regulator Alderney Gambling Control C…
Philippines
Licensing jurisdiction
PAGCOR License / CEZA License 5% franchise tax (PAGCOR) 3-6 months

The Philippines offers two distinct gambling licensing paths: PAGCOR licenses for domestic operations and CEZA/PAGCOR offshore licenses for…

License cost From $40,000 setup + $200,000/year (PAGCOR)
Regulator Philippine Amusement and Ga…
Romania
Licensing jurisdiction
ONJN License 16% corporate tax + 2% gambling tax 2-4 months

Romania is an EU member state offering gambling licenses through the National Gambling Office (ONJN). Romania has become increasingly attra…

License cost From €6,000 application + €12,000-120,000/year
Regulator Romanian National Gambling …
Sweden
Licensing jurisdiction
Spelinspektionen License 18% gambling tax on GGR 2-4 months

Sweden re-regulated its online gambling market in 2019 under the Gambling Act. The Spelinspektionen issues licenses for online casino, spor…

License cost From €4,000 application + €8,000-50,000/year
Regulator Swedish Gambling Authority …
Denmark
Licensing jurisdiction
Spillemyndigheden License 28% corporate tax + 28% gambling tax (reduced to 20%) 2-3 months

Denmark was one of the first EU countries to fully regulate online gambling, launching its licensing system in 2012. The Spillemyndigheden …

License cost From €3,500 application + variable fees
Regulator Danish Gambling Authority (…
Germany
Licensing jurisdiction
German Interstate Gambling License (Glü… 15-30% corporate tax + 5% turnover tax 6-18 months

Germany is the largest online gambling market in the EU, regulated under the Interstate Gambling Treaty (GlüStV). The GGL issues licenses f…

License cost From €5,000 application + €100,000-500,000/year
Regulator German Interstate Treaty on…
Ireland
Licensing jurisdiction
Irish Betting License 12.5% corporate tax + 1-15% betting duty 2-4 months

Ireland regulates online betting through the Betting (Amendment) Act 2015. The 12.5% corporate tax rate is one of the lowest in the EU. Li…

License cost From €5,000 application + 1-15% turnover tax
Regulator Irish Gambling Regulator
Latvia
Licensing jurisdiction
Latvian Gambling License 20% corporate tax + 10% gambling tax 3-6 months

Latvia is an EU member state that regulates online gambling through the IAUI. The country applies a 20% corporate tax plus a 10% gambling t…

License cost From €4,000 application + variable fees
Regulator Latvian Lotteries and Gambl…
Lithuania
Licensing jurisdiction
Lithuanian Gambling License 15% corporate tax + 13% gambling tax 3-6 months 449 companies licensed

Lithuania is an EU member state that regulates online gambling through the Gaming Control Authority. The country applies a 15% corporate ta…

License cost From €3,000 application + variable fees
Regulator Lithuanian Gaming Control A…
Estonia
Licensing jurisdiction
Estonian Gambling License 20% corporate tax (0% on retained earnings) 3-6 months

Estonia is an EU member state known for its digital-first governance. A unique feature is the 0% corporate tax on retained and reinvested e…

License cost From €3,000 application + €10,000-50,000/year
Regulator Estonian Tax and Customs Bo…
Bulgaria
Licensing jurisdiction
Bulgarian Gambling License 10% corporate tax + 15-20% gambling tax 2-4 months

Bulgaria is an EU member state with a 10% corporate tax rate (one of the lowest in the EU) plus gambling duties of 15-20%. Licensing and o…

License cost From €10,000 application + €10,000-50,000/year
Regulator Bulgarian State Commission …
Poland
Licensing jurisdiction
Polish Gambling License 19% corporate tax + 12% gambling tax 3-6 months

Poland is an EU member state that regulates online gambling through the Ministry of Finance. Poland has one of the strictest gambling adver…

License cost From €5,000 application + variable fees
Regulator Polish Gambling Act Authori…
Czech Republic
Licensing jurisdiction
Czech Gambling License 19% corporate tax + 23-35% gambling tax 3-6 months

The Czech Republic regulates online gambling through the Ministry of Finance. The country has one of the highest gambling tax rates in the …

License cost From €10,000 application + variable fees
Regulator Czech Ministry of Finance
Hungary
Licensing jurisdiction
Hungarian Gambling License 9% corporate tax + 15% gambling tax 3-6 months

Hungary is an EU member state with one of the lowest corporate tax rates in the EU at 9%. Licensing and oversight. SARA regulates gambling…

License cost From €5,000 application + variable fees
Regulator Hungarian Supervisory Autho…
Slovakia
Licensing jurisdiction
Slovak Gambling License 21% corporate tax + 22% gambling tax 3-6 months

Slovakia is an EU member state that regulates online gambling through the URHH. The country applies a 21% corporate tax plus a 22% gambling…

License cost From €3,000 application + variable fees
Regulator Slovak Regulatory Authority…
Montenegro
Licensing jurisdiction
Montenegro Gambling License 9% corporate tax + 15% gambling tax 2-4 weeks

Montenegro offers gambling licenses through the Games of Chance Administration. The country has a 9% corporate tax rate (one of the lowest …

License cost From €5,000 setup + €5,000/year
Regulator Montenegrin Games of Chance…
Serbia
Licensing jurisdiction
Serbian Gambling License 15% corporate tax + 15% gambling tax 3-6 months

Serbia regulates online gambling through the Games of Chance Administration. The country applies a 15% corporate tax plus a 15% gambling ta…

License cost From €5,000 application + variable fees
Regulator Uprava za igre na sreću (Ga…
Netherlands
Licensing jurisdiction
Dutch Gambling License (KSA) 25.8% corporate tax + 30.5% gambling tax 4-6 months

The Netherlands regulates online gambling through the KSA under the Remote Gambling Act (effective 2021). The Dutch gambling tax rate of 30…

License cost From €5,000 application + €20,000-100,000/year
Regulator Dutch Gambling Authority (K…
Austria
Licensing jurisdiction
Austrian Gambling License (GGL) 25% corporate tax + gambling duties 6-18 months

Austria offers gambling licenses through the joint gambling authority of the federal states (GGL). Austria has a complex licensing framewor…

License cost From €50,000 application + €20,000-500,000/year
Regulator Austrian Ministry of Finance
Switzerland
Licensing jurisdiction
Swiss Gambling License (ESBK) 8.5% corporate tax + cantonal tax 6-18 months

Switzerland regulates online gambling through the Federal Act on Money Games. The Swiss gambling market is highly regulated, with licenses …

License cost From CHF 50,000 application + variable fees
Regulator Swiss Federal Gaming Board …
Liechtenstein
Licensing jurisdiction
Liechtenstein Gambling License (LGCB) 12.5% corporate tax 3-6 months

Liechtenstein is a microstate in the EEA that introduced gambling licensing through the LGCB. The jurisdiction offers a 12.5% corporate tax…

License cost From €10,000 application + €20,000-100,000/year
Luxembourg
Licensing jurisdiction
Luxembourg Business License 24.94% corporate tax (effective ~17%) 2-3 weeks

Luxembourg is a major European financial center and EU member state. While Luxembourg does not offer a gambling-specific license, it is pop…

License cost From €2,000 setup + €2,000/year
Madeira
Licensing jurisdiction
Madeira International Business Center (… 5% corporate tax (MIBC regime) 2-4 weeks

Madeira is an autonomous region of Portugal that offers the MIBC with a 5% corporate tax rate for qualifying companies. Licensing and over…

License cost From €2,000 setup + €3,000/year
Regulator Portuguese Gambling Regulat…
Marshall Islands
Licensing jurisdiction
Marshall Islands Business License 0% tax on foreign income 1 week

The Marshall Islands is an offshore jurisdiction offering zero tax on foreign income and fast incorporation. It does not offer a gambling-s…

License cost From $500 setup + $500/year
Mauritius
Licensing jurisdiction
Mauritius Gambling License 0-15% tax on foreign income 2-4 weeks

Mauritius offers gambling licenses through the Gambling Regulatory Authority. The jurisdiction applies a territorial tax system with 0% tax…

License cost From $25,000 setup + $15,000/year
Regulator Gambling Regulatory Authori…
Dominica
Licensing jurisdiction
Dominica Gaming License 0% tax on foreign income 2-3 weeks

Dominica offers gambling licenses through its Financial Services Unit. The jurisdiction provides zero tax on foreign income and fast licens…

License cost From $15,000 setup + $10,000/year
Bahamas
Licensing jurisdiction
Bahamas Gaming License 0% tax on foreign gaming revenue 3-6 months

The Bahamas offers gambling licenses through the Gaming Board, with zero tax on foreign gaming revenue. License fees are relatively high at…

License cost From $15,000 setup + $50,000/year
British Virgin Islands
Licensing jurisdiction
BVI Business License 0% tax on foreign income 1-2 weeks

The British Virgin Islands is a popular offshore jurisdiction for company formation. BVI Business Companies are commonly used as holding en…

License cost From $5,000 setup + $1,500/year
Cayman Islands
Licensing jurisdiction
Cayman Islands Business License 0% tax (no direct taxes) 1-2 weeks

The Cayman Islands is a premier offshore financial center with zero direct taxation. It is popular for incorporating holding companies and …

License cost From $3,000 setup + $1,000/year
Nevis
Licensing jurisdiction
Nevis Business License (LLC/IBC) 0% tax on foreign income 1 week

Nevis is an offshore jurisdiction known for strong asset protection laws and zero tax on foreign income. It is popular for incorporating LL…

License cost From $500 setup + $300/year
Saint Vincent and the Grenadines
Licensing jurisdiction
SVG Gambling License 0% tax on foreign income 1-2 weeks

Saint Vincent and the Grenadines is a popular Caribbean offshore jurisdiction for iGaming companies, offering gambling licenses with zero t…

License cost From $5,000 setup + $5,000/year
Jersey
Licensing jurisdiction
Jersey Gambling License 0% corporate tax (for gambling) 2-3 months

Jersey is a Crown Dependency offering gambling licenses through the Jersey Gambling Commission. Gambling companies pay 0% corporate tax. L…

License cost From £5,000 application + variable fees
Regulator Jersey Gambling Commission
Singapore
Licensing jurisdiction
Singapore Gambling License (remote) 17% corporate tax + gambling duties 6-12 months

Singapore regulates gambling through the Gambling Regulatory Authority (GRA). Singapore has a highly regulated gambling market with strict …

License cost From $50,000 application + variable fees
Regulator Singapore Casino Regulatory…
New Zealand
Licensing jurisdiction
New Zealand Gambling License 28% corporate tax + gambling duties 3-6 months

New Zealand regulates online gambling through the Department of Internal Affairs. The jurisdiction has a well-regulated gambling framework.…

License cost From NZ$5,000 application + variable fees
Hong Kong
Licensing jurisdiction
Hong Kong Business Registration 16.5% corporate tax (0% on foreign income) 1 week

Hong Kong is a major financial center serving as a gateway to Asian markets. It applies 16.5% corporate tax on Hong Kong-sourced income but…

License cost From $300 setup + $340/year
United Arab Emirates
Licensing jurisdiction
UAE Commercial License 0-55% corporate tax (varies) 1-2 weeks

The UAE does not generally offer gambling licenses. However, in 2024 the UAE established the GCGRA. Wynn Al Marjan Island, scheduled to ope…

License cost From $5,000 setup + $3,000/year
Regulator UAE General Commercial Gami…
Turkey
Licensing jurisdiction
Turkey Business License 25% corporate tax 2-4 weeks

Turkey does not offer gambling licenses — online gambling is prohibited for Turkish citizens. However, Turkey is a significant market for i…

License cost From $2,000 setup + $1,000/year
USA (General)
Licensing jurisdiction
State-by-state gambling licenses 21-35% combined federal+state tax 6-18 months per state

The United States regulates online gambling at the state level. As of 2026, online casino is legal in New Jersey, Pennsylvania, Michigan, W…

License cost Varies by state ($10,000-$500,000)
Canada
Licensing jurisdiction
Provincial gambling licenses 15-31% corporate tax (varies) 3-12 months

Canada regulates online gambling at the provincial level. Ontario launched its regulated online gambling market in 2022, becoming the large…

License cost Varies by province
Delaware
Licensing jurisdiction
Delaware LLC/Corporation 8.7% corporate tax (C-corps only) 1-2 days

Delaware is the most popular US state for company formation, particularly for iGaming B2B companies and holding entities. Licensing and ov…

License cost From $300 setup + $300/year
Wyoming
Licensing jurisdiction
Wyoming LLC/Digital Asset License 0% state corporate tax 1 week

Wyoming has become popular for iGaming and crypto companies due to its zero state corporate tax and crypto-friendly legislation. Licensing…

License cost From $100 setup + $60/year
California
Licensing jurisdiction
California Business License 8.84% corporate tax 1 week

California does not offer online gambling licenses but is a major hub for iGaming B2B companies and software developers. Licensing and ove…

License cost From $100 setup + $800/year
Florida
Licensing jurisdiction
Florida Business License 5.5% corporate tax 1 week

Florida does not offer online gambling licenses but is a major hub for iGaming B2B operations, particularly in Miami and Tampa. Licensing …

License cost From $125 setup + $50/year
Georgia
Licensing jurisdiction
Georgia Business License 15% corporate tax 1-2 weeks

Georgia (the country) has become a popular base for iGaming companies, particularly in Tbilisi. It provides a low-cost operating environmen…

License cost From $1,000 setup + $500/year
Andorra
Licensing jurisdiction
Co-Principality business license 10% corporate tax (first €50k) / 20% above 2-4 weeks

Andorra is a microstate between France and Spain offering low corporate tax rates. While not a dedicated gambling jurisdiction, it provides…

License cost From €3,000 setup + €1,500/year
Scotland
Licensing jurisdiction
UK Gambling Commission License 25% corporate tax + 21% gambling tax 3-6 months

Scotland does not have a separate gambling regulator — gambling operations based in Scotland fall under the UK Gambling Commission jurisdic…

License cost From £3,000 application + variable fees

This information is for reference only. Always consult with a legal professional before choosing a jurisdiction for your gambling business.