Isle of Man

• Fit and proper: robust due diligence, governance and player protection standards under the GSC framework.
• AML/CTF: risk‑based controls aligned with OGRA and GSC guidance; ongoing monitoring and reporting as required.
• Technical & fairness: systems and games must be fair and appropriately tested; operations overseen by the GSC.
• Duty registration: notify and register for Gambling Duty before commencing operations using the prescribed forms.

Refer to the GSC Application Forms and Guidance Notes for full requirements and current process.

Application and annual licence fees are set by the GSC and OGRA regulations. Please refer to the GSC's Application Forms and Guidance Notes for the latest fee schedule.

Isle of Man Gambling Duty is charged as a percentage of gambling yield (on a net stakes receipts or retained profits basis, as applicable). Duty rates and worked examples are detailed in Notice 451 MAN - Gambling Duty. Once registered, operators must file monthly returns by the 15th of the following month.

• Register for Gambling Duty and submit monthly returns by the 15th.
• Subject to compliance checks by Isle of Man Customs & Excise.
• Maintain fair, transparent and crime‑free operations in line with GSC supervision and guidance.

Applicants typically establish appropriate corporate presence and infrastructure on the Isle of Man. Engage early with the GSC and Digital Isle of Man for detailed requirements.