B2B and B2C gaming licence advisory across Malta, Gibraltar, and Nevis — from application to authorisation and ongoing compliance.
zeta. advises gaming operators and suppliers across the full licensing lifecycle — from selecting the right jurisdiction and preparing the application to securing authorisation and meeting ongoing regulatory obligations. We support B2C operators and B2B suppliers across three complementary jurisdictions, Malta, Gibraltar, and Nevis, each offering a distinct regulatory and fiscal profile.
The Malta Gaming Authority (MGA) is widely regarded as one of the most respected gaming regulators in the world. An MGA licence signals to players, banks, and business partners that an operator adheres to the highest standards of fairness, security, and player protection, and serves as a recognised seal of approval across more than 30 countries.
As a full EU Member State, Malta provides operators with a stable onshore EU base from which to serve international markets. An MGA licence simplifies the process of establishing partnerships with Tier 1 game providers and payment processors, and facilitates access to EU banking relationships that offshore licences cannot replicate.
While Malta's nominal corporate tax rate is 35%, its full imputation and shareholder refund system allows international shareholders to reduce their effective tax burden to as low as 5%. This, combined with Malta's network of over 70 double taxation agreements, makes it a highly competitive jurisdiction for gaming group structures.
The MGA framework covers all major game verticals under a single licence: Type 1 (RNG casino games), Type 2 (fixed-odds sports betting), Type 3 (peer-to-peer, poker, betting exchanges), and Type 4 (skill games and fantasy sports). Licences are valid for up to ten years, providing long-term operational certainty.
Malta hosts a mature, multilingual iGaming industry with specialist legal firms, certified testing laboratories, technical infrastructure, and a deep pool of skilled professionals, significantly reducing the time and cost of building compliant operations.
End-to-end support for Gaming Service Licence applications with the MGA, covering business plan preparation, corporate structuring, AML/KYC frameworks, technical certification, and responsible gaming programmes.
Guidance through the Critical Gaming Supply Licence process for software providers, platform operators, and back-office suppliers, including system review requirements and compliance documentation.
Ongoing regulatory support covering monthly compliance reporting, change notifications, player protection obligations, and MGA audit preparation.
Structuring of holding, operating, and IP companies to optimise Malta's tax refund regime and leverage the full imputation system for gaming group structures.
Gibraltar is one of the most prestigious and long-established jurisdictions for online gaming, having been home to the industry since its inception in the early 1990s. The Gambling Commissioner is widely acknowledged as accessible, pragmatic, and commercially aware, making Gibraltar an attractive base for serious operators.
Gibraltar enacted a landmark new Gambling Act, which came fully into force on 1 April 2026, replacing legislation in place since 2005. The new framework introduces three licence categories (B2C, B2B, and the new Gambling Operator Support Services (GOSS) licence) and extends regulatory oversight to marketing, CRM, IT infrastructure, and holding companies with gambling interests, reflecting a thoroughly modernised and comprehensive regime.
Gibraltar imposes a low gaming duty of just 0.15% of gross gaming revenue, with no VAT, no capital gains tax, no withholding tax on dividends or interest, and a flat 15% corporate tax rate on Gibraltar-sourced profits. This structure significantly reduces the operating cost base for gaming businesses.
Gibraltar's legal system is founded on English common law, ensuring that corporate documentation, contractual frameworks, and enforcement mechanisms are familiar to UK and international counsel, investors, and payment processors, reducing friction in commercial and compliance arrangements.
Full support for B2C licence applications under the Gambling Act 2026, from eligibility assessment and regulatory engagement through to submission and authorisation.
Guidance through the B2B licensing process for software suppliers, platform providers, and technology companies serving Gibraltar-licensed operators, including compliance with the extended regulatory scope under the 2026 Act.
Specialist advice on the newly introduced GOSS licence category, covering marketing services, CRM and player management, and IT infrastructure providers brought within the regulatory perimeter for the first time.
Ongoing compliance support under the modernised 2026 framework, including AML obligations, responsible gambling requirements, and approved persons assessments.
Structuring of operating and holding entities optimised for Gibraltar's tax regime, including assessment of substance requirements and group ownership thresholds under the new Act.
The Nevis Online Gaming Ordinance 2025, which came into force on 1 May 2025, created a dedicated regulatory framework for online gaming and established the Nevis Online Gaming Authority (NOGA) as an independent regulator. Modelled on best practices from established hubs such as Malta and the Isle of Man, the regime was purpose-built for today's iGaming landscape, incorporating FATF-aligned AML/CTF standards from the outset.
Nevis-licensed operators benefit from zero corporate income tax on offshore gaming revenue, with no VAT, no gaming duties on international operations, and no withholding taxes, delivering a significant fiscal advantage over most other jurisdictions.
The licensing process with NOGA operates on a streamlined timeline of approximately four to twelve weeks, and licensing costs are substantially lower than comparable jurisdictions, making Nevis a commercially attractive option for both start-up operators and established groups seeking an offshore licence.
A single Nevis B2C or B2B licence covers the full range of gaming activities — online casino, sports betting, poker, lotteries, and white-label services — eliminating the need for multiple authorisations across different verticals.
Nevis has implemented clear guidelines for cryptocurrency-based gaming operations, with explicit provisions for blockchain gaming platforms and crypto payment acceptance, an area where many established jurisdictions still lack regulatory clarity.
Full support for B2C licence applications with NOGA, including company incorporation in Nevis, fit and proper assessments, AML/KYC policy preparation, and responsible gaming frameworks.
Guidance through the B2B licensing process for software suppliers, platform operators, and white-label service providers seeking NOGA authorisation.
Establishment and structuring of Nevis International Business Companies (IBCs) and group holding arrangements optimised for the zero-tax offshore environment, including registered agent and substance requirements.
Ongoing compliance support covering annual licence renewal, AML/CTF obligations, responsible gaming measures, independent game fairness audits, and NOGA reporting requirements.
Contact us to explore B2C and B2B gaming licence applications and structuring across Malta, Gibraltar, and Nevis.
