Isle of Man - the possession of the British crown. Located in the Irish Sea, approximately equidistant from England, Ireland, Scotland and Wales.

In 2001 the Isle of Man became the first jurisdiction in the world where the law to encompass such a thing as online gambling business.

Over the past time since the rules of law improved to best meet the needs of the development of civilized business on the Internet.

Back in 1962 on the Isle of Man was created a commission to oversee gambling, which is completely independent. In the list of tasks of the commission is to protect the rights of players, which creates a positive image of the jurisdiction of the Isle of Man.

Commission regulates the licensing of both terrestrial and gambling (casinos, slot machines, attractions, bookmakers and lotteries) and online casinos, bookmakers on the Isle of Man.

Commission shall issue a gambling license Isle of Man, which includes the following types of gambling activities :
1. Live casino (roulette, black jack, etc.);
2. Peer games (bingo, poker, backgammon, etc.);
3. Sports Betting;
4. Betting Exchanges;
5. Calling rates;
6. Lotteries;
7. Multiplayer games
8. Tote and betting activities;
9. Financial trading (but not trade on the differences in the courses);
10. Fantasy football (or similar);
11. Some games like spot-the-ball ;
12. Network services.

Legal separation

gambling classes on the Isle of Man does not exist. The law also provides for the possibility of obtaining a license for gambling on-line - the so-called primary and sublicenses. Sublicense issued small online casino that can act on behalf of well-known and respected gambling companies. Over time, the owners can receive sublicense base license.

Conditions for obtaining a gambling license for the Isle of Man:

1. The Isle of Man must be a registered company;
2. At least 2 physical (not legal) persons shall be appointed directors;
3. 1 must assign an authorized officer, who is resident in the Isle of Man. However, if the authorized person can not live on the Isle of Man, appointed operations manager;
4. Registration of players should be on the Isle of Man, or the applicant must carry out activities under the license of the network service the Isle of Man;
5. Gaming and trading accounts should be opened in the Isle of Man banks.

Note that the Commission has the right to refuse the applicant in obtaining a license, if it considers that the applicant intends to open a nominee company on the Isle of Man for the implementation of gambling and gambling advertising in the UK or for establishing subsidiaries in other countries, benefiting from a "white list". "White list" - this is a list that includes jurisdiction are allowed to advertise online gambling in the UK. In the "white list" includes all EU countries, Alderney, Antigua and Barbuda, Isle of Man, Gibraltar, Tasmania.

Taxation of gambling:

  • If no revenue
  • pryvyshaet 20 million pounds per year - the tax is 1.5% of total revenue;
  • If
  • revenue varies from 20,000,000 to 40,000,000 pounds per year - the tax is 0,5%;
  • Exceeding revenue 40,000,000 pounds a year - the tax rate is equal to 0,1%;


revenue concerns totes, in this case gambling tax is 15% of the player pool.

K receiving benefits gambling license on the island Maine include the following:

  • fairly liberal British legislation;
  • favorable conditions for development of small gambling;
  • Ability to obtain
  • sublicense.

Isle of Man Government is actively encouraging the development of gambling and gambling on the island. Stable and strong regulatory framework creates favorable conditions for the development of online casinos and bookmakers on the Isle of Man.

Government taxes and fees:

1. £ 1000 administrative fee for processing the application for a gaming license for the Isle of Man;
2. £ 35,000 - license fee in each subsequent year for a full gaming license;
3. £ 5000 - license fee for a year sublicense .
4. Tax in the amount of 1.5% of total gross income does not exceed £ 20 million per year; 0.5% of total gross income of over £ 20 million, but less than £ 40 million a year; 0.1% of total gross income in excess of £ 40 million per year;
5. Tax 15% of the total gross income per year for bookmakers.

For more information on obtaining a gaming license for the Isle of Man, please contact our specialists.