Malta Gaming Tax 2026: New Casino and Betting Rates
The Malta gaming tax 2026 reform replaces the flat 5% rate with rates set by game type from 1 October 2026. Casino and other Type 1 services move to 15%, while betting, poker and bingo move to 10%. The Malta Gaming Authority (MGA) and the Malta Tax and Customs Administration (MTCA) run the new framework together. At the same time, the VAT treatment of gambling changes. This article sets out the new rates, who pays them, the full cost around the headline figure, and where operators get the classification wrong.
Key facts
- Regulator: Malta Gaming Authority (MGA), with the Malta Tax and Customs Administration (MTCA)
- Effective date: 1 October 2026
- Type 1 (casino, RNG games, lotteries): 15% of aggregate gaming revenue, up from 5%
- Types 2, 3 and 4 (betting, poker, bingo, exchanges, controlled skill games): 10%
- Studio broadcasting levy: 3,000 EUR per year, up from 500 EUR
- Scope: the tax applies to revenue from players in Malta, not to an MGA licensee’s global revenue
What the Malta gaming tax 2026 changes on 1 October
Since 2018, a single 5% rate applied to gaming revenue from players in Malta, whatever the operator offered. From 1 October 2026, that rate splits by game type. The change comes from amendments to the Gaming Tax Regulations, published on 1 April 2026 through Legal Notices 84 and 86 of 2026. So operators had six months of notice before the rates took effect.
The new charge sits within the wider set of gaming operator tax obligations that every licensed operator manages, alongside corporate income tax and regulator fees. The gaming tax itself now depends on what the operator runs. Because casino content and betting carry different rates, a mixed business has two rates running against one revenue stream. You can read the full text of both notices on the official Malta legislation portal.
Malta gaming tax rates by game type
The Malta gaming tax 2026 rate now follows the licence type of the service. Type 1 covers casino games, games of chance against the house including random number generator content, and lotteries. Types 2, 3 and 4 cover fixed-odds betting, peer-to-peer products such as poker and bingo, betting exchanges, and controlled skill games. Controlled gaming premises and lawful junkets stay at 5%.
| Gaming service | Rate to 30 Sept 2026 | Rate from 1 Oct 2026 |
|---|---|---|
| Type 1: casino, RNG games, lotteries | 5% | 15% |
| Types 2, 3, 4: betting, poker, bingo, exchanges, skill games | 5% | 10% |
| Controlled gaming premises | 5% | 5% |
| Lawful junkets and junket events | 5% | 5% |
The rates apply the same way to land-based and online operators serving players in Malta. That removes the old distinction behind the device-based charges. For a casino operator with Malta-facing revenue, the rate triples. For a sportsbook or a poker room, it doubles.
The device levy folds in and a studio levy rises
The separate levy on gaming devices ends. It now sits inside the single Malta gaming tax 2026 charge, classified by game type and mode of offer. Before the change, a land-based operator faced a gaming tax plus a per-device charge, so one revenue stream meant two calculations and two filings. That becomes one, which is the clearer part of the reform for finance teams.
The amendments also bring in a 3,000 EUR annual studio broadcasting levy. It applies to holders of a critical gaming supply authorisation who use studio premises to film or broadcast gaming services. The previous studio levy was 500 EUR. So live casino suppliers running studios in Malta face a sixfold rise on that line.
Which operators the 15% rate reaches
The Malta gaming tax 2026 applies to revenue from players in Malta, not to an MGA licensee’s global book. Most of the roughly 300 operators licensed in Malta serve players elsewhere, and that revenue sits outside the gaming tax. So the 15% rate reaches the operators with a real Malta-facing casino business, including the land-based casinos and the domestic online offering. An operator serving other markets on its Malta gaming licence is not taxed in Malta on that non-Malta revenue.
The amendments also change the test for when remote gaming revenue is taxable. Taxability now turns on whether the player is established, has a permanent address, or usually resides in Malta. Before, it turned on where the player sat at the moment of play. Operators that segment Malta-facing revenue by geolocation alone will need to check their player data against a residence-based test. That matters because the two methods produce different numbers for tourists and for residents playing abroad. Taxing by player location is not unique to Malta. A Romania online gaming licence also ties the charge to the player’s market. For scope, a Curacao gaming licence does not grant EU market access at all. Full residence rules sit with the Malta Tax and Customs Administration.
What Malta gaming tax 2026 costs beyond the headline rate
The headline rate is one line in a larger bill. In practice, the Malta gaming tax 2026 rates sit on top of the MGA fee stack every B2C operator already pays. So budgeting from the 15% figure alone understates the real cost of a Malta-facing operation. The table below sets out the recurring charges around the tax.
| Cost line | What it covers |
|---|---|
| Gaming tax | 15% (Type 1) or 10% (Types 2 to 4) of Malta-facing aggregate gaming revenue, filed monthly |
| MGA application fee | 5,000 EUR, one-off and non-refundable |
| Compliance contribution | 25,000 EUR for B2C; 10,000 EUR for B2B, each year |
| Annual licence fee | 25,000 EUR for B2C Class 1 or 2; 10,000 EUR for B2B |
| Studio broadcasting levy | 3,000 EUR per year for a critical supply holder running a studio |
| Reporting changes | Segmenting revenue by game type and player residence before the first filing |
The reporting line is the one operators tend to miss. Splitting one revenue stream into game-type buckets, then filtering it by player residence, is a system change, not a spreadsheet tweak. For that work, our accounting and audit support maps the revenue segmentation to the new filing before the first return is due.
VAT on gambling changes on the same date
The second half of the package covers VAT. The scope of the VAT exemption for gambling narrows, with attention to sports betting and casino offerings. At the same time, operators gain a right to recover eligible input VAT. The MGA describes the aim as supporting VAT neutrality for gaming operators. So a supplier with significant Maltese input costs can offset part of the higher gaming tax through recoverable VAT.
The two measures pull against each other on cash flow. An operator with Malta-facing casino revenue pays more gaming tax and recovers input VAT it could not claim before. The net position depends on the revenue mix and the Maltese cost base. So it will differ for a domestic casino and a B2B studio supplier. You can read the MGA’s own summary in its notice on the VAT and gaming tax changes.
What most operators get wrong
Under the Malta gaming tax 2026 rules, the first error is game-type classification. Type 1 content sitting inside a product reported as betting is taxed at 15%, not 10%. The classification sits with the licensee to get right. A crash game or an RNG side feature inside a sportsbook is the kind of content that changes the rate. So a mixed casino and sportsbook operation needs its reporting segmented by game type before the first filing period under the new rates.
The second error is the residence test. Geolocation answers where a player sits during play, but the tax now turns on where the player resides, and the two differ for travellers. The third is timing on open wagers. The gaming tax is calculated monthly, at the close of each reference month. So operators with bets placed before 1 October but settled later should confirm the treatment with the MTCA, instead of assuming the old rate. For the classification and reporting side, our gaming compliance management reviews how each product line maps to the game-type rates.
Frequently asked questions
What is the Malta gaming tax rate from 1 October 2026?
Type 1 services, which cover casino games, RNG content and lotteries, are taxed at 15% of aggregate gaming revenue. Types 2, 3 and 4, which cover betting, poker, bingo, exchanges and controlled skill games, are taxed at 10%. Controlled gaming premises and lawful junkets stay at 5%.
Does the Malta gaming tax 2026 apply to all MGA licensees?
No. The tax applies only to revenue from players established or resident in Malta. Most MGA licensees serve players in other markets, and that revenue sits outside the Malta gaming tax.
What happened to the gaming device levy?
The separate device levy is abolished and folded into the single gaming tax, classified by game type and mode of offer. Land-based operators that previously ran two calculations now file one gaming tax charge.
How much is the Malta studio broadcasting levy now?
The levy is 3,000 EUR per year, up from 500 EUR. It applies to holders of a critical gaming supply authorisation who use studio premises to film or broadcast gaming services.
How are wagers placed before 1 October but settled later taxed?
The gaming tax is calculated monthly at the close of each reference month. The amendments do not publish a separate rule for open wagers. So operators should confirm the treatment of pre-transition bets with the Malta Tax and Customs Administration before filing.
Do the VAT changes start on the same date?
Yes. The VAT changes and the new gaming tax rates both take effect on 1 October 2026. The VAT exemption for gambling narrows, and operators gain a right to recover eligible input VAT.
What counts as aggregate gaming revenue for the tax?
Aggregate gaming revenue is the base the Malta gaming tax 2026 applies to, drawn from Malta-facing play. The MGA and MTCA administer the framework jointly, and the MGA has said it will issue further guidance on the game-type classifications.
Next step
The Malta gaming tax 2026 rates took effect on 1 October 2026. The first filings under them will show how operators have read the game-type classifications. If your business has Malta-facing revenue across casino and betting, the classification and the residence test both need checking before the next return. Book a consultation with DD Consultus to confirm how the new rates apply to your product mix and reporting.