Malta's New Gaming Tax and VAT Rules from 1 October 2026: What Licensees Need to Know
Malta's gaming tax and VAT frameworks change for every Malta Gaming Authority (MGA) licensee on 1 October 2026. This article summarises what has been published so far. It is general information, not legal or tax advice, and operators should confirm details against the legal notices and the MGA's own guidance.
What changed, and what did not
The changes concern taxation and reporting. They come through Legal Notices 84 and 86 of 2026, published on 1 April 2026. As far as the published summaries show, they do not rewrite the criteria for obtaining an MGA licence. The licence types, the application process and the compliance duties under the Gaming Authorisations Regulations are separate matters.
Gaming tax by service type
The previous single 5% rate and the gaming device levy are replaced by rates that depend on the type of service. According to professional-services summaries of the legal notices, including EY Malta, the rates are:
- Type 1 (casino-style games and lotteries played against the house): 15% of aggregate gaming revenue.
- Types 2, 3 and 4 (betting against the house, commission-based products such as poker, bingo and exchanges, and controlled skill games): 10% of aggregate gaming revenue.
- Controlled gaming premises and junket events: 5% of aggregate gaming revenue.
Reports describe the tax as applying to gambling services provided within Malta, meaning players physically present in the country, and not to all international revenue of a Malta-licensed operator. Operators serving mixed markets should check how the revised rules apply to their own revenue split.
Levies and reliefs
- The device-based levy is abolished.
- The annual studio levy for licensees that film or broadcast gaming content rises from 500 euro to 3,000 euro.
- Ministerial consent for reductions and reliefs is removed. Reliefs are now set by a binding instrument from the Authority's Board of Governors.
VAT framework
Legal Notice 86 clarifies which gambling services fall within the VAT exemption. The exemption covers low-risk games as defined in the Gaming Authorisations Regulations, occasional approved junket events, and facilities for gambling on real-life events at their physical location. Other services are outside the exemption. Operators should take advice on what this means for VAT registration and for recovering input VAT.
Reporting timeline
- September 2026 regulatory reports are due by 20 October under the existing requirements.
- The MGA Portal functionality for the revised frameworks is expected from 1 November.
- October 2026 is the first period reported under the new framework, due by 20 November.
Practical points for operators
- Map each product to its service type, since the rate now depends on classification.
- Update financial models and pricing for the new effective rates.
- Check VAT treatment for each product line.
- Prepare finance and compliance teams for the new reporting format before the November deadline.
Applicants should also factor the revised tax into business plans submitted with a licence application. For official material, see the Malta Gaming Authority website.
Related services
Our team supports operators with Malta licensing and with compliance and AML programmes. If you would like to discuss how these changes affect your business, contact the firm.
Information checked on 5 October 2026 against published summaries of Legal Notices 84 and 86 of 2026. Rules and guidance can change.