The tax is paid on revenue from players who are in Malta or live there, and the gaming tax and the gaming device levy have been combined into a single structure
Legal Notice 84 of 2026, under which gaming tax is charged at 15, 10 and 5 per cent depending on the type of gaming service and the conditions in which it is provided, came into force in Malta on 1 October 2026.
The document, the Gaming Tax (Amendment) Regulations, 2026, was made by the minister responsible for the gaming sector, on the advice of the Malta Gaming Authority (MGA), under article 12 of the Gaming Act. It was published in the Government Gazette No. 21,615 on 1 April 2026.
The 15 per cent rate applies to aggregate gaming revenue from Type 1 services and the 10 per cent rate to revenue from Type 2, 3 and 4 services, as defined in the Gaming Authorisations Regulations. The rate is 5 per cent for activity in controlled gaming premises and for activity lawfully classified as a junket or junket event.
Tax is paid by any person who offers a gaming service that requires a licence to a player who is physically present in Malta when the service is provided – in gaming premises, remotely or by any other means. For services offered solely remotely, liability turns on whether the player is established in Malta, has a permanent address there and/or usually resides there, not on physical presence.
The MGA and the Malta Tax and Customs Administration (MTCA) said in a joint statement on 2 April 2026 that the reform responded to industry feedback and formed part of the government's commitment, announced in the 2026 budget, to safeguard the sustainability and competitiveness of the gaming industry. They said the new tax structure applied “exclusively to gaming services provided within the territory of Malta”. The gaming tax and the gaming device levy have been combined into a single structure classified by game type and mode of offer.
Legal Notice 86 of 2026, which amends the fifth schedule to the VAT Act and was published in the Government Gazette on the same day, 1 April 2026, came into force at the same time. The MGA and MTCA said the scope of the VAT exemption for gambling services would be clarified, particularly for sports betting and certain casino offerings, and that MTCA would issue supporting guidelines. They said this would give a right to recover the related input VAT and reflected the principle of taxation at the place of consumption.
Tax is calculated monthly at the end of each reference month. An overpayment is not refunded and does not earn interest, but can be set off against payments for tax periods that begin after the period of the overpayment. A corporate group holding a licence under regulation 10(3) of the Gaming Authorisations Regulations is treated as a single person for the purposes of the tax.
A separate provision introduces a fixed studio broadcasting levy. It is paid in advance for the following 12 months, and on each anniversary, by persons authorised to provide a critical gaming supply who use premises as a studio to film or broadcast games. The levy is €3,000.
