As online casinos are online they can be based almost anywhere in the world, however they tend to operate in the areas of the world with the best low tax opportunities as online gambling is such a high turnover business. Tax is not the only factor that online casino operators think about when deciding where to base their online casinos, licencing to is very important, in certain countries purchasing an online casino licence is allot cheaper than other places. Below is a list of popular locations for online casinos to be based. Alderney Alderney is a tiny island in the English channel, it is a very expensive gambling location, licences here are costly so only reputable casinos operate from here. Antigua and Barbuda A location with not the strictest rules for gaming licences so allot of quick start up and shady online casinos operate out of here. Be careful when playing at online casinos from this location unless given the all clear by a reputable online casino guide. Antilles Same as the Caribbean countries mentioned, not strict, low tax levels, and some shady casinos may operate from here. Australia Although not a very popular destination the Australian government licences online casinos and Lasseters group operate from here. Canada Kahawake territory Allot of online casinos operate from here especially those using Microgaming software. Again like with Gibraltar this is an expensive area to operate from and only major casinos like Lucky Nugget can operate from here. Costa Rica Not very strict gambling licencing rules so be careful with casinos operating here like talked about on Antigua. Gibraltar Gibraltar has been a home to gambling companies for years and years and certainly a home to online gambling companies for the last 10-12 years. Gibraltar is located near Spain and is officially a part of the UK. Casinos here but meet certain strict standards and show that they have good financing and allot of money. The online casinos operating here tend to be the serious players in the industry and that is why it is no surprise both 888.com and 32 red operate from here. Malta Malta is an EU gambling hub. Malta is part of the Eu and offers great tax rates for online casinos operating here. Malta online casinos are great for players to as it allows Eu based players to not be taxed on their winnings due to the fair trade agreement operating in the EU.