Europe
Isle of Man
Isle of Man Gambling Supervision Commission (GSC)
Regulations & Licensing
Casino
RegulatedOnline Casino
RegulatedBetting
RegulatedOnline Betting
RegulatedLottery
RegulatedBingo
RegulatedKey Legislation
- Online Gambling Regulation Act 2001 (OGRA)
- Gambling Supervision Act 2010
- Casino Act 1986
- Gaming, Betting and Lotteries Act 1988
- Gambling (Anti-Money Laundering and Countering the Financing of Terrorism) Act 2018
Online Gambling
Allowed
- Online casino
- Online sports betting
- Online poker and bingo
- Online lottery
- B2B software and platform licences
Prohibited
- Spread betting (outside OGRA licensing scope)
- Unlicensed operation targeting IoM or licensee-restricted markets
Taxation
Gaming duty1.5% on first £20m GGY, 0.5% on next £20m, 0.1% above £40m
Corporate income tax on gaming profits0%
Full licence annual fee£36,750
Licence application fee£5,250
License validity: Ongoing, subject to annual renewal and GSC supervision
Land-Based Gambling
Allowed
- Land-based casinos
- Licensed betting offices / bookmakers
- Amusement and slot machines
- Land-based lotteries
- Bingo (within licensed casino premises)
Prohibited
- Unlicensed casino or betting operations
Taxation
Betting dutySet under Gaming, Betting and Lotteries Act 1988
Casino licence feeSet annually by GSC
License validity: Annual renewal under Casino Act 1986 / Gaming, Betting and Lotteries Act 1988
Regulation data is editorial and for information only — not legal advice.
