Starting on 1 October 2026, Malta will significantly increase its gaming tax on casino revenue generated from local players, raising it from 5% to 15%. This adjustment is part of amendments to Malta’s Gaming Tax Regulations, which were published in April 2026 under Legal Notices 84 and 86.
The updated tax rates will be structured as follows: Type 1 gaming services, which include casino games, house-banked games, random number generator (RNG) content, and lotteries, will be taxed at 15% of their aggregate gaming revenue. Type 2, 3, and 4 services, which encompass fixed-odds betting, poker, bingo, betting exchanges, and controlled skill games, will be subjected to a tax rate of 10%. Controlled gaming premises and lawful junkets and junket events will continue to be taxed at 5%.
These new rates will apply to both online and land-based gaming operators who earn qualifying revenue from players within Malta. Live casino studios that utilize premises for the filming or broadcasting of gaming services will see an increase in their annual studio broadcasting levy, which will rise to €3,000, up from the previous €500.
Importantly, the new tax rates will apply solely to revenue generated from Malta-facing operations, rather than from the global income of Malta Gaming Authority (MGA) licensees.
The approach to Value Added Tax (VAT) on gaming services is also set to evolve beginning on 1 October. The changes will clarify the VAT exemption status for gaming services, including sports betting and casino services, while enabling operators to reclaim input VAT. The updated tax framework will be administered collaboratively by the MGA and the Malta Tax and Customs Administration (MTCA).
Further guidance from the MGA regarding the classifications and implementation of the new tax system is anticipated. The initial reporting periods under these revised rates will shed light on how operators intend to navigate the new game-type rules.
