We recommend paying attention to the Isle of Man, which has undeniable advantages. It is situated in the Irish Sea and formally is under control of Great Britain. But in fact, the Isle of Man is a self-governed territory and has a separate legislation, which encourages gambling since 2001. The Isle of Man was among the first country, which provided attractive taxes for this business.


  1. Clear and easy procedure
    Only 2 laws regulate online gaming business. Their main aim is to protect investors and business owners, so you do not have to worry about the assets. There is one type of license for all kinds of activities. Some additional activities, like marketing or server maintenance, do not require a license at all. Also, you can apply for a license and operate under the brand of well-known institutions.
  2. Simple tax strategy – Due to the accommodation of the Isle there is a possibility to be listed on the UK main stock market or AIM:
    – 1.5% and 0.1% on profit from gambling;
    – 0% of the corporate tax;
    – favorable personal tax rates, which are limited to £120,000 for individuals per year;
    – opportunity to get a state grant.


All requirements related to the process of license obtaining fixed in the Online Gaming Regulation Act 2001. First of all, an applicant must have:

  1. a certificate of no criminal record of the company owners. The certificate should be issued no longer than 3 months ago on the date of license applying;
  2. notarize passport(s) copies;
  3. bank certificates for each owner separately;
  4. utility bills not older than 3 months;
  5. description of types of games, which company plans to offer;
  6. a business plan of the company;
  7. information on software;
  8. description of the potential audience: location and main characteristics;
  9. a statement of the company owners stating that they will not provide services to the minors.


  1. the company must be registered on the Isle of Man;
  2. there have to be at least 2 employees at the managing positions;
  3. an authorized person should be an Isle of Man resident;
  4. bank accounts and servers can only be local.

The license issued for 5 years. It is worth noticing, that the Gaming Commission reserves the right to refuse to issue a license. It is possible, if the Commission suspects that the company provides fictitious activity only in order to become white-listed.

Eternity Law International will gladly help you with gaming license, and our specialists will answer all your questions. Take advantage of our many years of practical experience – save your time and your money.

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