Decision tool · canonical data · as of 3 September 2026
Compare five gambling licences on the same scope
Official regulator fees, taxes, locked capital, timeline and market access for the Isle of Man, Alderney, Gibraltar, Curaçao and Brazil — each cell drawn from a sourced, dated claim in the same registry that feeds the jurisdiction pages. Where a figure is an adviser estimate or has no source yet, the cell says so instead of pretending.
| Fact | 🇮🇲 Isle of ManFull Licence (B2C) | 🇬🇬 AlderneyCategory 1 eGambling licence (B2C) | 🇬🇮 GibraltarB2C Remote Gaming Operator | 🇨🇼 CuraçaoB2C operator licence (LOK) | 🇧🇷 BrazilFixed-odds betting authorisation (sports + online games) |
|---|---|---|---|---|---|
| Regulator | Gambling Supervision Commission | Alderney Gambling Control Commission | Gambling Commissioner / Gambling Division | Curaçao Gaming Authority | Secretaria de Prêmios e Apostas |
| Regime status | active | active | transitional CorroboratedThe Gibraltar Gambling Act 2025 came into force on 1 October 2025 with activity-based licensing and a six-month transition from the 2005 Act regime. From 1 October 2025 · Corroborated | active CorroboratedThe Landsverordening op de Kansspelen (LOK) came fully into force on 24 December 2024, replacing master/sub-licences with direct CGA licences. From 24 December 2024 · Corroborated
| active |
| Licence type compared | Full Licence (B2C) | Category 1 eGambling licence (B2C) | B2C Remote Gaming Operator Officially verifiedThe Gibraltar Gambling Act 2025 came into force on 1 October 2025 with activity-based licensing and a six-month transition from the 2005 Act regime. From 1 October 2025 · Corroborated | B2C operator licence (LOK) Officially verifiedThe Landsverordening op de Kansspelen (LOK) came fully into force on 24 December 2024, replacing master/sub-licences with direct CGA licences. From 24 December 2024 · Corroborated
| Fixed-odds betting authorisation (sports + online games) |
| Application / authorisation fee (official) | GBP 5,250 CorroboratedEvery Isle of Man online gambling licence type carries a GBP 5,250 application fee under the schedule effective 6 July 2023. From 6 July 2023 · Corroborated | GBP 17,500; GBP 35,000 Officially verifiedA Category 1 or 2 eGambling licence costs GBP 17,500 for a first year with no prior gambling activity, under the AGCC schedule effective 1 April 2015. From 1 April 2015 · Officially verified A Category 1 or 2 eGambling licence costs GBP 35,000 for the first year for other new applications, under the AGCC schedule effective 1 April 2015. From 1 April 2015 · Officially verified | unverified (GBP 30,000) Needs reviewA Gibraltar remote gambling licence application fee is GBP 30,000. From 1 January 2005 · Needs review Legacy figure; no fee schedule for the Gambling Act 2025 regime is cited in the repo. Needs source (post-1-Oct-2025 fee regulations). | EUR 4,592 EstimateThe CGA application fee is EUR 4,592 per licence. From 24 December 2024 · Estimate
Figure verified 2026-09 against adviser guides (Gofaizen & Sherle, Global Law Experts); the CGA fee page itself blocks automated fetching. Upgrade to verified once the CGA page is archived. | BRL 30,000,000 Officially verifiedAuthorisation to operate fixed-odds betting costs BRL 30,000,000 for five years and covers up to three brands (Law 14.790/2023). From 1 January 2025 · Officially verified
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| Annual / renewal fee (official) | GBP 36,750 CorroboratedThe Full (B2C) licence annual fee is GBP 36,750 under the schedule effective 6 July 2023. From 6 July 2023 · Corroborated | GBP 35,000 (Category 1 renewal, Band A); GBP 60,000 (Category 1 renewal, Band B); GBP 80,000 (Category 1 renewal, Band C); GBP 130,000 (Category 1 renewal, Band D); GBP 200,000 (Category 1 renewal, Band E); GBP 290,000 (Category 1 renewal, Band F); GBP 400,000 (Category 1 renewal, Band G) Officially verifiedCategory 1 renewal is banded by annual gambling yield: GBP 35,000 under GBP 500k; 60,000 (500k-1m); 80,000 (1m-5m); 130,000 (5m-7.5m); 200,000 (7.5m-20m); 290,000 (20m-30m); 400,000 over GBP 30m. From 1 April 2015 · Officially verified | unverified (GBP 100,000) Needs reviewA Gibraltar B2C remote licence costs GBP 100,000 a year. From 1 January 2005 · Needs review As clm:gib:fee:application. | EUR 47,450 EstimateA B2C licence costs about EUR 47,450 a year (government licence fee plus CGA supervisory fee). From 24 December 2024 · Estimate
As clm:cga:fee:application. | BRL 54,000 (Monthly inspection fee (lowest reported band)) EstimateThe monthly inspection fee (Taxa de Fiscalização) is banded by GGR, reported from about BRL 54,000 to BRL 1,944,000 a month. From 1 January 2025 · Estimate The law sets the fee; the band amounts here are as reported by advisers and not yet read from the annex. Confirm band table. |
| Gaming tax headline | 1.5% to GBP 20,000,000, 0.5% to GBP 40,000,000, 0.1% above GBP 40,000,000 of GGY Officially verifiedGambling Duty (Gambling Duty Act 2012) is 1.5% of gross gaming yield up to GBP 20m, 0.5% on GBP 20m-40m and 0.1% above GBP 40m; pool betting 15%. From 1 January 2012 · Officially verified | 0% of GGY CorroboratedAlderney charges no gaming duty and no VAT on gambling yield; the banded licence fee is the only regulator charge. From 1 April 2015 · Corroborated | 0.15% of GGY capped at GBP 425,000/annual (unverified) Needs reviewGaming tax is 0.15% of gaming yield, capped at GBP 425,000 a year. From 1 January 2018 · Needs review Legacy figure; confirm against the Gambling Act 2025 duty provisions. | 0% of GGR EstimateCuraçao charges no tax on gross gaming revenue; the licence and supervisory fees are the regulator charge. From 24 December 2024 · Estimate
| 12% of GGR Officially verifiedOperators pay 12% of gross gaming revenue under Law 14.790/2023. From 1 January 2025 · Officially verified |
| Locked / required capital (not a fee) | financial-resources (unverified) Needs reviewThe GSC requires demonstrated financial resources adequate to cover 30+ days of average player-balance liabilities plus operating expenses (no fixed share-capital floor). From 1 January 2001 · Needs review Stated on the legacy page; no page in the repo cites the GSC guidance that sets the 30-day figure. Needs source. | none stated Needs review | none stated Needs review | none stated Needs review | BRL 30,000,000 share-capital (unverified) Needs reviewA minimum share capital of BRL 30,000,000 is required of the Brazilian operating company. From 1 January 2025 · Needs review
Repeated on four surfaces without a cited ordinance article. Needs source (SPA/MF Ordinance 827/2024?) before it can be published. |
| Timeline (derived from process steps) | 10-12 weeks EstimateAn Isle of Man licensee needs an Isle of Man company with at least two local directors and a resident Designated Official or Operations Manager; B2C player-registration servers must be on the island. From 1 January 2001 · Corroborated Every Isle of Man online gambling licence type carries a GBP 5,250 application fee under the schedule effective 6 July 2023. From 6 July 2023 · Corroborated The GSC typically processes a complete application in 10-12 weeks after its acceptance letter. From 1 January 2023 · Estimate Law-firm estimate; the GSC publishes no statutory processing deadline. | 4-12 weeks EstimateAn Alderney eGambling licence takes roughly 4-12 weeks from a complete application. From 1 April 2015 · Estimate | missing | 3-4 months EstimateA CGA licence takes about 3-4 months across two review phases of roughly four weeks each. From 24 December 2024 · Estimate | missing |
| Market access: Great Britain | Local licence required Officially verifiedAn Isle of Man licence does not cover Great Britain: any operator transacting with GB customers needs a UK Gambling Commission licence under the Gambling (Licensing and Advertising) Act 2014. From 1 November 2014 · Officially verified | Local licence required Officially verifiedAn Alderney licence does not cover Great Britain: GB-facing operators need a UK Gambling Commission licence. From 1 November 2014 · Officially verified | Local licence required Officially verifiedA Gibraltar licence does not cover Great Britain: GB-facing operators need a UK Gambling Commission licence. From 1 November 2014 · Officially verified | Local licence required Officially verifiedA Curaçao licence does not cover Great Britain: GB-facing operators need a UK Gambling Commission licence. From 1 November 2014 · Officially verified | Needs legal review Needs review |
| Market access: Brazil | Needs legal review Needs review | Needs legal review Needs review | Needs legal review Needs review | Needs legal review Needs review | Permitted Officially verifiedA Brazilian authorisation permits fixed-odds betting and online games to players in Brazil; it is a domestic authorisation, not an export licence. From 1 January 2025 · Officially verified |
| Market access: EU / EEA | Needs legal review Needs review | Needs legal review Needs review | Needs legal review Needs review | Needs legal review Needs review | Needs legal review Needs review |
How to read this table
- Official fees are regulator charges for the licence type named in the column header. Adviser packages, due diligence and corporate services are not included, so a "cheap" column is not a full budget — the cost guide covers the layers on top.
- Gaming tax headline shows the rate structure only. A 0% row means no yield-based charge; the licence fee still applies.
- Locked capital is money that must be held or bonded, not spent. It never appears in a fee total.
- Timeline is derived from the recorded process steps, not from a marketing figure; where no timed step is recorded the cell says "missing".
- Market access is answered only where a statute or regulator rule is on file. "Local licence required" for Great Britain follows the Gambling (Licensing and Advertising) Act 2014; everything else without a rule is "Needs legal review".
- Badges: Officially verified = a primary source (statute, regulator, ministry, tax authority) states it; Corroborated = one primary or two independent secondary sources; Estimate = adviser figure or a primary page we could not open; Needs review = on the page but not yet sourced, excluded from any total.
General information, not legal advice. Fees, taxes and access rules change; each cell carries its effective date and sources, and we review fee and tax claims every 90 days. Estimates are not quotes and nothing here guarantees licensing, banking or market access. Found an error? Submit a correction.