Alderney Gambling License

Alderney imposes no gambling tax on gross gaming yield, no VAT on gambling services, no corporate income tax, and no capital gains tax. This applies to the Alderney-licensed entity’s operations. Operators serving customers in other jurisdictions remain subject to the tax rules of those markets. A UK-licensed operator pays Remote Gaming Duty of 21% on gross gaming yield from UK customers regardless of where the licensed entity is incorporated. But the Alderney entity itself carries none of the structural tax costs present in other licensing frameworks.

By comparison: Malta imposes a 5% corporate tax rate on gaming companies (before the rebate mechanism applies, which effectively reduces the rate for most operators), and applies a gaming duty of 0.5% to 5% on gross gaming revenue depending on activity type. Cyprus applies a 12.5% corporate rate. The Isle of Man charges a 0.1% gaming duty up to a capped amount. Alderney’s zero-rate position at the entity level is straightforward and requires no rate optimization structure.

Alderney has not been placed on the FATF list of jurisdictions under increased monitoring, nor on the EU list of high-risk third countries for AML purposes, since its gambling regulation was established. This matters operationally because gray-listed jurisdictions create friction at every point where the operator needs to work with a regulated financial institution.

Banks, payment processors, and acquiring banks apply their own risk frameworks on top of regulatory requirements. A company incorporated in or licensed by a gray-listed jurisdiction faces higher scrutiny, delayed onboarding, and often outright rejection from Tier 1 banking and payment counterparties. Alderney’s clean status removes this friction. Operators present the AGCC licence during banking onboarding and the jurisdiction’s record supports rather than complicates that process.

The AGCC licence is recognized by financial institutions, payment gateway providers, and B2B platform suppliers across major international markets. This recognition is built on the AGCC’s 25-year operational record, its transparency mechanisms, and its formal enforcement and information-sharing powers.

For B2B gaming technology suppliers, the Category 2 associate certificate carries particular weight when negotiating commercial agreements with Tier 1 and Tier 2 operators. Many major operators require that their platform and software suppliers hold a recognized gambling regulator’s approval before entering into supply contracts. The AGCC associate certificate satisfies this requirement for a wide range of operator clients.

Alderney is a Crown Dependency with strong operational and legal ties to the UK. AGCC-licensed operators can target UK consumers in advertising provided they comply with UK advertising rules (ASA rules, CAP Code requirements including age-gating and responsible gambling messaging). This is a meaningful distinction from offshore jurisdictions whose licensees face stricter UK advertising restrictions.

The AGCC’s technical standards and AML requirements are closely aligned with UK regulatory expectations, which means that operators building compliance programs for Alderney authorization are generally building programs that will satisfy UK due diligence assessments too. This reduces the cost of dual compliance for operators who eventually add a UKGC licence.

Each applicant receives a dedicated AGCC case officer assigned at the start of the process. This officer manages all information requests, coordinates the investigation across associated parties and key individuals, and is the primary contact through determination.

The AGCC publishes application notices on its website, allowing third-party objections during the investigation period. The application form checklist, updated in the 2025 amendment, specifies the full documentation package before submission so that gaps are identified at the pre-submission stage rather than during investigation. For operators with complete documentation and responsive key individuals, this process produces predictable outcomes.

The Category 1 eGambling licence authorizes the holder to organize and prepare customers to gamble. This covers customer registration and identity verification, financial transactions with customers, fund management, offering gambling products, and operating the customer-facing interface. It is the foundational B2C authorization.

A Category 1 licence can only be held by a company incorporated under the Companies (Alderney) Law 1994. Foreign companies cannot hold this licence; they must use the Category 1 associate certificate route instead. A Category 1 licensee cannot effect gambling transactions unless it also holds a Category 2 licence.

The holder must appoint a compliance officer from among its executive officers and a money laundering reporting officer (MLRO). Customer funds must be held in segregated accounts separate from operational funds. Monthly operational reports are due by the 20th of each month; quarterly management accounts within 30 days of each quarter end.

Initial fee for applicants with no prior Alderney licensed activity: 17,500 GBP in the first year. All other new applicants: 35,000 GBP. Annual renewal: 35,000 GBP to 400,000 GBP, depending on Net Gaming Yield.

The Category 2 eGambling licence authorizes the holder to effect gambling transactions. This means striking the bet, housing and recording the RNG outcome, and operating the platform on which the transaction runs. It is the back-end B2B authorization.

Like the Category 1 licence, the Category 2 can only be held by an Alderney company. A Category 2 licensee may not contract directly with customers unless it also holds a Category 1 licence. Most full-service operators hold both licences in a single Alderney entity. A Category 2 licensee can also operate on behalf of Category 1 licensees or on behalf of operators based in other jurisdictions.

First year fee for applicants with no prior Alderney activity: 17,500 GBP. New application (otherwise): 35,000 GBP. Annual renewal: 35,000 GBP.

The Temporary eGambling licence allows a foreign company to operate under Alderney authorization for a limited period. It is designed primarily for disaster recovery situations where a licensee’s primary operations are interrupted, and secondarily as a market-testing entry before committing to full Alderney company formation.

To apply, the foreign company must already hold a valid gambling licence in another jurisdiction that authorizes the same activities. The Temporary licence grants the holder all the rights and obligations of both a Category 1 and Category 2 licensee for its duration.

Operational limits: 29 consecutive days, or 59 cumulative days in any 6-month period. Once either threshold is crossed, the holder must incorporate an Alderney company and apply for full Category 1 and/or Category 2 licences. Annual fee: 10,000 GBP.

The Category 1 associate certificate allows a non-Alderney company to perform B2C eGambling functions (customer registration, fund management, offering gambling) without incorporating in Alderney. It is functionally equivalent to a Category 1 eGambling licence but available to foreign entities.

The key requirement specific to this certificate: the holder must maintain a resident representative who is based in the Bailiwick of Guernsey and approved by the AGCC. The resident representative liaises with the Commission on the certificate holder’s behalf and must be named in the holder’s approved internal control system. If the resident representative leaves the role, a replacement must be nominated promptly.

First year fee for applicants with no prior Alderney activity: 35,000 GBP. New application (otherwise): 50,000 GBP. Annual renewal: 50,000 GBP plus an additional NGY-based fee using the same bands as the Category 1 eGambling licence.

The Category 2 associate certificate authorizes a non-Alderney company to effect gambling transactions on behalf of a Category 1 eGambling licensee or Category 1 associate certificate holder. This is the primary route for B2B gaming technology suppliers, platform operators, and software providers. It is the Alderney gaming license route for entities whose business is enabling gambling rather than offering it directly to players.

No Alderney company formation is required. No resident representative in Guernsey is required. The holder must be a fit and proper entity with an appropriate business ability to conduct eGambling successfully, and must obtain AGCC approval for its gambling equipment (software, RNG) before going live.

First year fee for applicants with no prior Alderney activity: 35,000 GBP. New application (otherwise): 50,000 GBP. Annual renewal: 50,000 GBP. Annual gambling business association fee: 3,000 GBP per reported gambling business associate.

The hosting certificate authorizes a data centre or server facility to serve as AGCC-approved premises for gambling equipment used by licensees and certificate holders. It is a supplier-side certificate, not an operator certificate.

AGCC-approved premises must meet defined standards: compliance with local regulations and ISO/TIA data centre standards, adequate rack capacity and power configuration, UPS and generator backup, redundant internet feeds, and appropriate physical security. Premises do not have to be located in Alderney itself; the Commission assesses premises wherever they are situated.

Annual fee: nil. The hosting certificate is typically sought by colocation providers servicing multiple AGCC licensees. Operators whose servers are not at hosting-certified premises must independently satisfy the Commission that their alternative premises meet equivalent standards, which requires a direct premises assessment.