On 1 October 2026, Malta is set to rise its gaming tax on casino revenue generated from local players from 5% to 15%.
Malta’s Gaming Tax Regulations published amendments April 2026 with new tax changes under Legal Notices 84 and 86.
From 1 October, the rates will be:
- Type 1 gaming services: 15% of aggregate gaming revenue, covering casino games, games of chance played against the house, RNG content and lotteries.
- Type 2, 3 and 4 services: 10%, covering fixed-odds betting, poker, bingo, betting exchanges and controlled skill games.
- Controlled gaming premises: 5%.
- Lawful junkets and junket events: 5%.
The new rates apply to both online and land-based operators that receive qualifying revenue from players in Malta.
Live casino studios that are using studio premises to film or broadcast gaming services will face an annual €3,000 studio broadcasting levy, up from €500.
This new tax applies to Malta-facing revenue rather than an MGA licensee’s global revenue.
The approach to VAT on gaming services will also change on 1 October. The changes clarify the VAT exemption for gaming services, including sports betting and casino services, while allowing operators to reclaim input VAT.
The Malta Gaming Authority (MGA) and Malta Tax and Customs Administration (MTCA) will jointly administer the updated framework.
The MGA is expected to issue further guidance on the classifications and implementation of the new system. The first reporting periods under the revised rates will provide a clearer indication of how operators apply the new game-type rules.
