Tier 1 regulators
Gibraltar Gambling Commissioner
Gibraltar's gambling regulator since 1998; substance-strict Tier 1 with capped gaming-duty regime.
Definition
The Gibraltar Gambling Commissioner regulates online gambling under the Gibraltar Gambling Act 2005. Gibraltar has hosted iGaming operators since 1998 and remains the strictest substance-bar Tier 1 jurisdiction. The 0.15% gaming-yield duty capped at GBP 425,000 per year produces among the lowest effective tax burden globally.