Starting on 1 October 2026, Malta will significantly increase its gaming tax on casino revenue from local players, raising it from 5% to 15%. This change is part of amendments to Malta’s Gaming Tax Regulations, which were published in April 2026 under Legal Notices 84 and 86.
Under the new tax structure, different gaming services will have varied rates:
– For Type 1 gaming services, covering casino games, house-banked games, random number generator (RNG) games, and lotteries, operators will be taxed at 15% of their total gaming revenue.
– Type 2, 3, and 4 services, which include fixed-odds betting, poker, bingo, betting exchanges, and controlled skill games, will see a tax rate of 10%.
– Controlled gaming premises will be taxed at 5%, as will lawful junkets and junket events.
These updated tax rates apply to both online and land-based operators earning revenue from players situated in Malta.
Additionally, live casino studios that use premises for the filming or broadcasting of gaming services will see an increase in their annual studio broadcasting levy from €500 to €3,000. The new tax rates are specifically for Malta-facing revenue and do not apply to a Malta Gaming Authority (MGA) licensee’s global revenue.
Changes to VAT concerning gaming services will also take effect on 1 October, clarifying the VAT exemption for both sports betting and casino services while allowing operators to reclaim input VAT. The Malta Gaming Authority (MGA) and the Malta Tax and Customs Administration (MTCA) will oversee the implementation and administration of the new tax framework, with the MGA expected to provide further guidance on classifications and execution. The first reporting periods under the new rates will help clarify how operators implement the updated game-type regulations.
