Great Britain
Remote gaming duty is now 40%, and a 25% remote betting rate starts on 1 April 2027.
Key facts
- TAX RATE1.1% of GGRSince 6 April 2025 the statutory levy has been 1.1% of the leviable amount for remote casino, bingo and general betting licences.The Gambling Levy Regulations 2025 Checked
- TAX RATE · ONLINE CASINO40% of GGRRemote gaming duty is charged at 40% from 1 April 2026, up from 21%.General Betting Duty, Pool Betting Duty and Remote Gaming Duty Checked
- TAX RATE · SPORTS BETTING25% of GGRFinance Act 2026 sets general betting duty on remote bets at 25% of profits from 1 April 2027.Finance Act 2026, section 87: General betting duty on remote bets Checked
- REGULATORGambling CommissionThe Gambling Commission licenses gambling offered to players in Great Britain.Apply for a licence to operate a gambling business Checked
- STATUSLicensed marketOnline gambling for consumers in Great Britain is a licensed market: an operator needs a Gambling Commission licence wherever it is based.Remote casino operating licence Checked
Fees and rates are shown in the currency the source publishes, never converted.
Timeline
- 25% general betting duty rate for remote bets startsUpcoming · Finance Act 2026, section 87: General betting duty on remote bets Checked
- Statutory levy invoices issuedExpected · Statutory Gambling Levy - Timing of the statutory levy Checked
- Statutory levy for April 2026 to March 2027 due before 1 October 2027Upcoming · The Gambling Levy Regulations 2025, regulation 5 Checked
done upcoming
Licensing in brief
Status as of 23 October 2026. Not legal advice: this guide describes published rules and dates only.
Who regulates
The Gambling Commission (UKGC) licenses gambling offered to players in Great Britain.
What is legal online
Any business offering gambling online to consumers in Great Britain needs a UKGC licence, wherever it is based. The remote casino licence covers online slots, poker, roulette, blackjack and other casino games; the remote general betting (real events) licence covers betting on real events, not virtual events.
Licences and how to apply
Applications go through the UKGC's online licence application service. Application fees are banded by annual gross gambling yield (GGY), and new fees took effect on 1 October 2026. A remote casino application costs £8,185 where GGY is under £250,000, rising to £165,069 where GGY is £1.6bn or more. A remote general betting (real events) application in the lowest band costs £6,535. The first annual fee is due 30 days after the licence is issued and is reduced by 25%.
Taxes
- Remote gaming duty: 40% from 1 April 2026, up from 21%. Duty is charged on profits, calculated as stakes received less winnings paid out.
- General betting duty on remote bets: Finance Act 2026 sets a 25% rate for remote bets made on or after 1 April 2027. Bets made wholly on UK horse racing are not treated as remote bets for that rate.
- Statutory levy: 1.1% of the leviable amount (stakes less prizes) for remote casino, bingo and general betting licences, in force since 6 April 2025 and paid to the UKGC.
Safer-gambling and marketing rules
- Online slots stakes are capped at £5 per game cycle for customers aged 25 and over (from 9 April 2025) and £2 for those aged 18 to 24 (from 21 May 2025).
- Since 19 January 2026, bonus wagering requirements are limited to 10 times, and promotions that require two or more types of gambling are banned.
- Since 31 October 2025, customers must be prompted to set a financial limit as early as possible. From 30 September 2026, operators must offer gross deposit limits, and only those may be called deposit limits.
- Since 17 January 2025, casino games other than peer-to-peer poker must have a minimum spin speed of 5 seconds.
Key dates
- 1 April 2027: the 25% remote betting rate of general betting duty starts.
- 1 September 2027: statutory levy invoices are expected; the UKGC invoices the levy each year on 1 September, based on the previous financial year.
- Before 1 October 2027: the levy for the period from 1 April 2026 to 31 March 2027 must be paid.
What changed
- 2026: new UKGC licence fees (1 October), gross deposit limit rules (30 September, moved from 30 June), remote gaming duty at 40% (1 April), Finance Act 2026 (18 March) and the bonus rules (19 January).
- 2025: remote technical standards changes including spin speed (17 January), the statutory levy (6 April), the slots stake limits (9 April and 21 May) and financial limit prompts (31 October).
What to watch
The 25% general betting duty rate for remote bets from 1 April 2027, and the 2027 levy cycle for the year from April 2026.