Isle of Man online gambling rules: GSC licensing under OGRA 2001, elective software supplier licence, 1.5% tiered Gambling Duty, local substance rules.
Licensing model
Open Licensing
Online regulated since
15 May 2001
Minimum age
18
Currency
GBP
Official language
English
Licence types
5
On this page
Key points for operators and suppliers
1
Software suppliers do not need a licence to supply IoM operators, but the operator must give the GSC test house certification before deploying the software
2
A Software Supplier Licence (GBP 36750 a year) puts products on the GSC register so licensees can deploy them straight away
3
B2C licensees must be Manx companies with local directors, a resident Designated Official and player/gameplay servers on the Island
4
Gambling Duty is tiered on annual gambling yield: 1.5% up to GBP 20m, 0.5% on the next GBP 20m, 0.1% above GBP 40m
5
AML/CFT Code 2019 applies: verification at EUR 3000 within 30 days, 5-year record retention, and active GSC civil penalty enforcement
What the Isle of Man asks of a licensee
The four questions that decide whether a market is worth entering.
Not requiredSeparate B2B supplier licence2 supplier licence types
RequiredLocally incorporated entity
RequiredServers or data held locally
Not statedLocal domain or landing page
The Isle of Man licenses online gambling under the Online Gambling Regulation Act 2001, supervised by the Gambling Supervision Commission (GSC). Operators need an OGRA licence held by a Manx-incorporated company, with Island-resident directors and a Designated Official, and player registration and gameplay servers located on the Island. The GSC offers Full, Network Services, Sub, Software Supplier and Token-Based Software Supplier licences; supplier licences are elective, but unlicensed software can only go live once the operator files test house certification with the GSC. Online gambling yield is taxed through a tiered Gambling Duty (1.5% on the first GBP 20 million a year, falling to 0.5% and 0.1%). Recently the GSC has stepped up AML/CFT enforcement, issuing several discretionary civil penalties, and a Gambling Legislation (Amendment) Bill that expands its supervisory and civil penalty powers has been going through Tynwald.
Which verticals are legal in the Isle of Man
Status is the position for a licensed operator, not for offshore supply.
Daily Fantasy Sports
Not stated
Esports Betting
Licensed
Esports is listed among the verticals covered by the OGRA Full Licence.
Horse Racing / Pool Betting
Licensed
Remote betting is licensable under OGRA; pool betting pays Gambling Duty at a single 15% rate.
Land-based Casino
Licensed
The Casino Act 1986 allows up to two casino licences, granted by the Council of Ministers; the GSC regulates casinos.
Online Bingo
Licensed
Covered by the OGRA Full Licence.
Online Casino
Licensed
Covered by the OGRA Full Licence (slots and table games).
Online Lottery
Licensed
OGRA's definition of online gambling includes lotteries entered by electronic communication, and all online gambling except spread betting is potentially licensable.
Online Poker
Licensed
Covered by the OGRA Full Licence; the Network Services Licence supports pooled liquidity.
Online Sports Betting
Licensed
Covered by the OGRA Full Licence (sportsbook).
Retail Betting
Licensed
Betting offices need premises licensed as a betting office and a bookmaker's permit under the Gaming, Betting and Lotteries Act 1988.
Skill Games
Not stated
Social / Sweepstakes Casino
Not stated
Isle of Man licence types and what they cost5
Fees are the published headline figures. Tiered and revenue-banded amounts
are set out in the notes under each licence.
Full Online Gambling Licence
B2C Operator
Companies that offer online gambling directly to players (B2C). It also allows B2B activity such as supplying software and games, white labels and issuing sub-licences.
Application
GBP 5,250
Annual
GBP 36,750
Term
5 years
Processing
—
One-off application fee of GBP 5250 (all licence types); annual fee of GBP 36750, due on approval and on each anniversary. Software supply can be added to a Full Licence at no extra fee; adding token-based software supply raises the fee to GBP 52500.
Conditions to satisfy
Manx-incorporated company limited by shares
At least two Island-resident directors
Island-resident Designated Official (or local Operations Manager)
Player registration and gameplay servers on the Island
Segregated player funds in an Isle of Man bank (unless GSC approves otherwise)
Integrity, ownership and financial checks under OGRA s.4(2)
Isle of Man operators that want to accept players from global Network Partners onto their gameplay and back-office servers without re-registering them, for example to pool liquidity or run progressive jackpots.
Application
GBP 5,250
Annual
GBP 52,500
Term
5 years
Processing
—
Application fee GBP 5250; annual fee GBP 52500. Same privileges as the Full Licence, plus network services.
Conditions to satisfy
All Full Licence requirements
Network Partners contractually committed to IoM standards of AML/CFT, KYC, fairness and player protection
Core network infrastructure (wallets, aggregation, account management) hosted on the Island
Optional. Software suppliers that want their products listed on the GSC software register so IoM operators can deploy them straight away. Unlicensed suppliers may still supply IoM operators, but the operator must give the GSC test house certification before deployment.
Application
GBP 5,250
Annual
GBP 36,750
Term
5 years
Processing
—
Application fee GBP 5250; annual fee GBP 36750.
Conditions to satisfy
OGRA licence (Manx company)
Supplier files test house certification directly with the GSC
Integrity and competence checks on owners and controllers
No Island server requirement for software-only suppliers
Online CasinoOnline Sports Betting
Sub-Licence
B2C Operator
Smaller operators with an exclusive relationship with a single Full Licence holder that run their own brand and platform, offering only the products the Full Licensee is licensed for.
Application
GBP 5,250
Annual
GBP 5,250
Term
5 years
Processing
—
Application fee GBP 5250; annual fee GBP 5250.
Conditions to satisfy
Exclusive relationship with one Full Licence holder
Sub-licensee responsible for its own player registration, KYC, compliance and reporting
Optional. Suppliers of blockchain-based or token-based gambling software (tokens, cryptocurrency, NFTs, DLT gaming platforms) to IoM and international operators.
Application
GBP 5,250
Annual
GBP 52,500
Term
5 years
Processing
—
Application fee GBP 5250; annual fee GBP 52500.
Conditions to satisfy
Products tested and approved by GSC-approved test houses
Compliance with IoM technical and regulatory standards
Ongoing supervision and reporting
AML and player protection requirements
Network Services Licence
Platform / Technical
Isle of Man operators that want to accept players from global Network Partners onto their gameplay and back-office servers without re-registering them, for example to pool liquidity or run progressive jackpots.
Application
GBP 5,250
Annual
GBP 52,500
Term
5 years
Processing
—
Application fee GBP 5250; annual fee GBP 52500. Same privileges as the Full Licence, plus network services.
Conditions to satisfy
All Full Licence requirements
Network Partners contractually committed to IoM standards of AML/CFT, KYC, fairness and player protection
Core network infrastructure (wallets, aggregation, account management) hosted on the Island
Optional. Software suppliers that want their products listed on the GSC software register so IoM operators can deploy them straight away. Unlicensed suppliers may still supply IoM operators, but the operator must give the GSC test house certification before deployment.
Application
GBP 5,250
Annual
GBP 36,750
Term
5 years
Processing
—
Application fee GBP 5250; annual fee GBP 36750.
Conditions to satisfy
OGRA licence (Manx company)
Supplier files test house certification directly with the GSC
Integrity and competence checks on owners and controllers
No Island server requirement for software-only suppliers
Online CasinoOnline Sports Betting
Token/Blockchain-Based Software Supplier Licence
Game / Software Supplier
Optional. Suppliers of blockchain-based or token-based gambling software (tokens, cryptocurrency, NFTs, DLT gaming platforms) to IoM and international operators.
Application
GBP 5,250
Annual
GBP 52,500
Term
5 years
Processing
—
Application fee GBP 5250; annual fee GBP 52500.
Conditions to satisfy
Products tested and approved by GSC-approved test houses
Compliance with IoM technical and regulatory standards
Ongoing supervision and reporting
AML and player protection requirements
Full Online Gambling Licence
B2C Operator
Companies that offer online gambling directly to players (B2C). It also allows B2B activity such as supplying software and games, white labels and issuing sub-licences.
Application
GBP 5,250
Annual
GBP 36,750
Term
5 years
Processing
—
One-off application fee of GBP 5250 (all licence types); annual fee of GBP 36750, due on approval and on each anniversary. Software supply can be added to a Full Licence at no extra fee; adding token-based software supply raises the fee to GBP 52500.
Conditions to satisfy
Manx-incorporated company limited by shares
At least two Island-resident directors
Island-resident Designated Official (or local Operations Manager)
Player registration and gameplay servers on the Island
Segregated player funds in an Isle of Man bank (unless GSC approves otherwise)
Integrity, ownership and financial checks under OGRA s.4(2)
Smaller operators with an exclusive relationship with a single Full Licence holder that run their own brand and platform, offering only the products the Full Licensee is licensed for.
Application
GBP 5,250
Annual
GBP 5,250
Term
5 years
Processing
—
Application fee GBP 5250; annual fee GBP 5250.
Conditions to satisfy
Exclusive relationship with one Full Licence holder
Sub-licensee responsible for its own player registration, KYC, compliance and reporting
Operators must verify identity from reliable independent sources once a customer reaches EUR 3000 in deposits or withdrawals within 30 days, or an occasional transaction exceeds EUR 3000, before any further qualifying transaction.EUR 3000 within 30 daysSource
Record retentionAll Licensees
Transaction and CDD records must be kept for at least 5 years, including after the business stops being an operator.5 yearsSource
Update BRA for the 2026 NRAAll Licensees
Operators must update their business risk assessment to reflect the 2026 national risk assessment findings and consider whether customer and technology risk assessments need revising. The GSC expects this to be done by 1 September 2026.2026-09-01Source
Responsible Gambling requirements
Excluding problem gamblersB2C Operator
Operators must use best endeavours to refuse or cancel the registration of anyone who identifies as a problem gambler, is identified as one by their doctor (with consent), or whom the operator believes is a problem gambler.Source
Minimum ageB2C Operator
Operators may not register anyone under 18 as a player and must collect each player's age, identity and residence before registration.18Source
Player gambling limitsB2C Operator
Operators must offer players at least one of deposit, spending or loss limits, apply a requested limit as soon as reasonably practicable, and tell the player when it will take effect if it cannot be applied immediately.Source
Underage or self-excluded playB2C Operator
If an underage or self-excluded player gets past registration controls and gambles, GSC policy is that wins and losses are voided, deposits are returned and the account is closed.Source
Technical & Certification requirements
RNG randomnessB2C Operator
Gaming systems must meet statutory randomness criteria, passing recognised statistical randomness tests, and operators must disclose their random seeding method.Source
Test house certification of gamesAll Licensees
Games and gaming systems can only be offered after the GSC has received and verified certification from an independent testing organisation. Unlicensed suppliers' software needs the operator to file that certification, while licensed suppliers file it themselves.Source
Data & Hosting requirements
Island-based serversAll Licensees
Player registration systems and gameplay must be hosted on servers physically on the Isle of Man for all OGRA licence types except software-only suppliers. Network licensees must also host their core wallet, aggregation and account systems locally.Source
Player Funds requirements
Player fund protectionB2C Operator
Operators must protect all recreational player balances (deposits, unpaid winnings, redeemed bonuses). The GSC requires segregated player accounts at an Isle of Man bank unless it gives prior written approval to an equivalent alternative, such as a bank guarantee, trust or insurance.Source
Payments requirements
No credit playB2C Operator
Operators must not accept a stake that would overdraw the player's account if lost, unless the GSC has given prior written consent.Source
Payment of winningsB2C Operator
Online winnings may only be paid to a card or financial account the customer has previously deposited from and that still belongs only to them, or to one the operator is satisfied the customer alone will receive.Source
Virtual currency modelsAll Licensees
Virtual asset models need prior GSC approval. Withdrawals must be in the same digital currency deposited (e.g. BTC in, BTC out), and crypto-in/fiat-out models are prohibited. Crypto users are subject to enhanced due diligence and blockchain analytics.Source
Advertising & Marketing requirements
Advertising contentB2C Operator
Adverts must include the operator's website URL or link, be factual and not misleading, and must not target under-18s, target jurisdictions where online gambling is prohibited, comment on legality elsewhere, or have sexual content. Payout claims must let people work out the expected return.Source
Website disclosuresB2C Operator
Except for software-only suppliers, the operator's homepage must show its name and registered office, licence number and grant date, a statement that it is regulated in the Isle of Man, the IoM coat of arms, links to the IoM Government and a problem-gambling support body, and an under-18 statement. It may not imply UK registration.Source
Other requirements
Gambling Duty registration and returnsB2C Operator
Operators must notify Customs and Excise (form GD 2 MAN) at least 7 days before starting business, and must file monthly duty returns with payment by the 15th of the following month.7 days; monthly by 15thSource
Local substanceAll Licensees
Applicants must incorporate a Manx company, appoint at least two Island-resident directors and a resident Designated Official (or else a local Operations Manager). The GSC may refuse 'brass plate' set-ups.2 resident directorsSource
Quarterly regulatory returnsAll Licensees
Licensees must file quarterly returns covering notifications, player fund protection, funding, employment, SARs and financial statements by the 21st of the month after each quarter. Everyone except software-only licensees must also file an AML/CFT quarterly return.21st of month after quarter endSource
Recent regulatory changes
Newest first. Each entry links to the notice it came from.
Amendment
Civil penalty regime to extend to individuals
The GSC published near-final Gambling (Civil Penalties) Regulations 2026, which set maximum penalties and process, plus guidance on penalising controllers, key persons and senior managers for operator AML/CFT breaches. These depend on the Gambling Legislation (Amendment) Bill getting Royal Assent, which was expected at the 21 July 2026 Tynwald sitting, or otherwise after 20 October 2026.
Gambling money laundering risk assessment published
The Government's sectoral NRA rates overall gambling and online gambling as medium-high ML risk and terrestrial gambling as medium-low. The GSC expects operators to update their business risk assessments by 1 September 2026.
GSC Bill progresses through Tynwald with amendments
The GSC said its draft legislative reforms Bill had its first reading in the House of Keys on 28 October 2025. Government amendments made since include mandatory fit-and-proper guidance and a new regard for the stability and sustainability of regulated sectors.
The GSC opened a six-week consultation (closing 13 August 2025) on draft reforms to OGRA, the Gambling AML/CFT Act 2018, the Gambling Supervision Act 2010 and the land-based gambling Acts. The aim is to harmonise and strengthen entry controls and inspection and investigation powers.
National Risk Appetite Statement published for eGaming
The Isle of Man published a National Risk Appetite Statement setting its appetite for risks linked to eGaming, particularly organised crime from East and Southeast Asia. It gives businesses guidance on assessing new and existing relationships and applying proportionate enhanced measures.
Published decisions against licensees — the clearest signal of what
the regulator actually polices.
Date
Licensee
Action
Amount
Reason
06 Feb 2026
Shelgeyr Limited
Fine
GBP 200,000
Discretionary civil penalty under s.22 GAMLA for AML/CFT Code 2019 breaches found at inspection, including EDD, source of wealth, PEP screening, CDD, ongoing monitoring, MLRO/compliance officer and training failings. The company was licensed from 2018 until it surrendered its licence in July 2024.Source
03 Jul 2025
Celton Manx Limited
Fine
GBP 3,937,500
Discretionary civil penalty for significant, partly systemic AML/CFT Code breaches found in an October 2024 inspection, including failing to show that its Network Partners applied IoM-equivalent standards. Its licence was surrendered in May 2025.Source
26 Jun 2025
SK IOM Limited
Fine
GBP 70,000
Discretionary civil penalty for AML/CFT Code breaches: its MLRO and compliance officer lacked sufficient seniority and resources, compliance monitoring and testing was inadequate, and annual AML/CFT reports were missing.Source
20 Dec 2024
BMO Manx Limited
Fine
GBP 700,000
Discretionary civil penalty after an AML/CFT inspection starting May 2023 found breaches of the Gambling AML/CFT Code 2019. The company was licensed between August 2021 and August 2023.Source
06 Dec 2024
Metagrow Solutions Limited
Licence Revocation
—
The GSC cancelled the OGRA licence under s.13(1) because it was no longer satisfied the company was controlled by a person of integrity. The licence had been suspended on 12 November 2024.Source
Suppliers licensed by the GSC
Companies on Gamitas holding a licence from this regulator.
The Isle of Man Gambling Supervision Commission (GSC) licenses and supervises online gambling under the Online Gambling Regulation Act 2001. It also regulates land-based casinos, betting offices, machines and lotteries. Gambling Duty is collected separately by the Treasury's Customs and Excise Division.
Do game or platform suppliers need an Isle of Man licence?
No. Software can be supplied to Isle of Man operators without a licence, but the operator must give the GSC test house certification before deploying it. Suppliers can instead take an elective Software Supplier Licence (GBP 36750 a year), which lists their products on the GSC register so licensees can deploy them straight away.
What licence types does the GSC offer?
The GSC offers a Full Licence (B2C and B2B), a Network Services Licence, a Sub-Licence, a Software Supplier Licence and a Token/Blockchain-Based Software Supplier Licence. Every application costs GBP 5250. Annual fees range from GBP 5250 for a Sub-Licence to GBP 52500 for Network Services and token-based supply.
Does an Isle of Man licensee need a local company and servers?
Yes. OGRA licences are only granted to companies limited by shares and incorporated on the Island. The GSC also requires at least two resident directors, a resident Designated Official, and player registration and gameplay servers on the Island, except for software-only suppliers.
How much is Gambling Duty on online gambling?
Gambling Duty is charged on gambling yield at 1.5% on the first GBP 20 million a year, 0.5% on the next GBP 20 million and 0.1% above GBP 40 million. Pool betting pays a single 15% rate. Returns and payment are due monthly, by the 15th of the following month.
What is the minimum age for online gambling in the Isle of Man?
Operators may not register anyone under 18 as a player. They must check age, identity and residence before registration, and must offer deposit, spending or loss limits.
What AML rules apply to Isle of Man gambling operators?
Operators must follow the Gambling (AML/CFT) Code 2019. This includes verifying customer identity once deposits or withdrawals reach EUR 3000 within 30 days and keeping records for 5 years. The GSC enforces the Code with discretionary civil penalties, for example GBP 3937500 against Celton Manx Limited in July 2025.
Primary legislation and instruments
The statutes, regulations and technical standards this page is built from.
Gives the GSC AML/CFT oversight powers over gambling operators, including public statements (s.19), discretionary civil penalties (s.22) and prohibitions on individuals.
Principal online gambling law: defines online gambling (remote gaming, betting and lotteries) and sets out GSC licensing, licence conditions, fees, duration (up to 5 years) and offences.
Sets the detailed AML/CFT obligations for gambling operators: risk assessments, CDD/EDD, PEPs, ongoing monitoring, record keeping, MLRO and reporting, training, and payment of winnings.
Rules on player registration (minimum age 18, identity checks, excluding problem gamblers), player accounts, no overdrawn accounts, and player gambling limits.
Sets website disclosure requirements and advertising content rules for OGRA licensees, and gives the GSC power to direct changes to or withdrawal of non-compliant adverts.
Compiled from official regulator and government sources, most recently on 26 Sept 2026. It is a starting point for commercial research, not legal advice — confirm the current position with the GSC or local counsel before you act on it.
