Multi-Jurisdictional Licensing – Comparative Discussion of Jurisdictions

May 7, 2024

Multi-Jurisdictional Licensing –  Comparative Discussion of Jurisdictions

In our previous article, we discussed the changing legal landscape in the online gaming (iGaming) space and how operators who aspire to operate in several different markets and jurisdictions must now be licensed and abide by the applicable reporting and compliance requirements in those jurisdictions. As a result, Multi-Jurisdictional Licensing has become the standard. Certain agile and forward-thinking jurisdictions like Tobique, Kahnawake, Malta, Alderney, and the Isle of Man offer their licensees a centralized platform that can be adjusted for licensing in multiple jurisdictions and global compliance. However, an operator must also follow all local laws, regulations, and requirements applicable in the different regions in which the operator wants to offer its products and services. In this article, we will provide a general discussion and comparison of these five (5) Multi-Jurisdictional Licensing jurisdictions.



Tobique First Nation is a Mi’kmaq First Nation situated in New Brunswick, Canada. It is the first Maliseet Nation to create a regulatory body, the Tobique Gaming Commission (TGC), to oversee all forms of gaming from its territory, including land based and online gaming. The formation of the TGC allows for the issuance of licenses to gaming operators and the appointment of a third-party direct licensee who is entitled to recommend the issuance of licenses on behalf of Tobique.

There are no requirements to set up local entity in Tobique.

The TGC offers several types of licenses, including a Remote Gaming License, a Casino or Sports Betting Software License, and Approved Service Provider status. The TGC’s Remote Gaming License allows operators to conduct a wide range of online gambling activities including casino games, sports betting, poker, bingo, and lottery. But physical prize raffles are not permitted under a Tobique gaming license.

Tobique gambling license fees are comparatively less costly than other jurisdictions. The typical timeframe for the completion of the license application is between two (2) to three (3) weeks once pre-approval is obtained. However, the application process can take as long as eight (8) weeks in certain circumstances.

The UK, United States, the Canadian provinces of Ontario and New Brunswick and the FATF sanctioned countries, are restricted territories under a Tobique gaming license.

Tobique’s gambling license is free of any gaming license taxes and allows for operators to establish companies in jurisdictions which are most suitable for an operator.



Kahnawake is sovereign Mohawk Territory and was one of the first online gaming jurisdictions to be established. The Kahnawake Gaming Commission (KGC) was created in 1998 and has been issuing interactive gaming licenses since 1999; it has effectively and successfully regulated interactive gaming longer than almost any other jurisdiction in the world.

The KGC issues the following types of licenses, authorizations and permits: Interactive Gaming License; Client Provider Authorizations, Casino Software Provider Authorizations; Live Dealer Studio Authorizations and Key Person Permits. Kahnawake’s licensing costs are comparable to other jurisdictions and there is a quick turnaround time of six (6) to eight (8) weeks from the time an application is filed with the KGC, to the time the applicant is issued a license, which is comparatively less than many jurisdictions.

Kahnawake has a solid reputation and its “Continuous Compliance Program”, and its dispute/complaints resolution process are second to none. With a Kahnawake gaming license, operators are granted access to several international markets with some exceptions being the United States, Russia, Belarus and the three (3) countries listed on the “Financial Action Task Force (FATF) Blacklist” (i.e., North Korea, Iran, and Myanmar).

Kahnawake also does not impose any local taxes, VAT, or gaming duties for operating within its jurisdiction.



Malta is one of the largest and well-respected gaming jurisdictions within the European Union (EU). The Malta Gaming Authority (MGA) is responsible for all regulation and licensing, and it is known for its robust regulatory framework and high standards of player protection. Malta offers B2C Gaming Service Licenses and a Critical Gaming Supply License for B2B.

The licensing process can take seven (7) to twelve (12) months; however, once licensed, Malta allows for operators to enter the EU market with its gambling license, which grants EU passporting rights. Thus, enabling its licensees to offer their gaming services in other jurisdictions of the European Economic Area (EEA). Any company incorporated in the EU/EEA is eligible to apply for a Gaming License; however, the applicant company needs to ensure it meets the required Share Capital requirements and the annual Financial Statements reporting requirements.

Malta offers a favorable tax rate for licensees, including a low corporate tax rate of 5% and potential for tax refunds for qualifying companies.

MGA provides continued support and direction to its licensees and assistance with any compliance and regulatory matters.



Alderney is a leader in online gaming jurisdiction. The Alderney Gaming Control Commission (AGCC) is the licensing authority and imposes strict rules and regulations on its licenses. The AGCC offers several kinds of licenses including eGambling Licenses, Category 1 & 2 Associate Certificates, Hosting Providers, and Temporary eGambling Licenses.

Alderney can be utilized as an effective operational basis to target certain specific markets. Gambling is otherwise illegal in Alderney unless it is licensed by the AGCC. If an operator effects gambling transactions remotely from a server or servers based in Alderney or Guernsey, the operator must hold a license from the AGCC and the operator must locate its gaming servers in a hosting centre approved by the AGCC.  

The AGCC’s licensing process is straightforward. The average license approval takes sixty (60) days from receipt of the application, although the spread can be from within a month to greater than one (1) year – depending on the applicant’s response to due diligence questions. The average initial equipment approval takes sixty (60) days with the norm being less than two (2) months. The average initial ICS approval takes seventy (70) days. All three (3) processes can be run in parallel or in series

There are no gaming duties or VAT, zero rated tax on company profits and no capital gains taxes applied for Alderney companies.



The Isle of Man is an indelible licensing jurisdiction for online operators and renowned for its robust regulatory approach and clear-cut and established licensing regime. The Gambling Supervision Commission (GSC) established in 1962, issues licenses and its regulatory program enables the Commission to monitor its licensees to ensure compliance with all applicable laws. The licensing process takes between ten (10) and twelve (12) weeks for the GSC to process.

The Isle of Man has an operator’s license which may suit all types of activity, including B2C, network services and software suppliers. Most operators only require one (1) license for their business operations which allows the operator to carry out almost all forms of online gambling on a B2C basis.

Isle of Man companies are subject to tax on their worldwide income and standard rate of corporate income tax is 0%. Online gambling is exempt from VAT. Gambling duties are charged as a percentage of gross gaming yield or retained profit on online gambling, pool betting and betting and range from 1.5% to 15%.



If you are exploring Multi-Jurisdictional Licensing in any of the foregoing jurisdictions, we would strongly encourage you to contact us at Lazarus. Our team would be pleased to speak to you to discuss the appropriate jurisdiction to suit your business and operational circumstances, needs and global aspirations.


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