On October 1, 2026, Malta will increase its gaming tax on casino revenue from local players, raising the rate from 5% to 15%. This change follows amendments published in Malta’s Gaming Tax Regulations in April 2026 under Legal Notices 84 and 86.
Starting in October, the tax rate structure will be as follows:
– Type 1 gaming services, which includes casino games, house-banked games, RNG content, and lotteries, will be taxed at 15% of aggregate gaming revenue.
– Type 2, 3, and 4 services, covering fixed-odds betting, poker, bingo, betting exchanges, and controlled skill games, will have a lower rate of 10%.
– Controlled gaming premises will remain at 5%.
– Lawful junkets and related events will also be taxed at 5%.
These new rates will apply to both online and land-based gaming operators that earn qualifying revenue from players within Malta. Additionally, live casino studios utilizing premises for filming or broadcasting gaming services will see an increase in their annual studio broadcasting levy, rising from €500 to €3,000.
Importantly, this tax adjustment pertains specifically to revenue generated within Malta, rather than on the global revenue of licensees under the Malta Gaming Authority (MGA). Changes to the VAT on gaming services will also come into effect on October 1. These amendments will clarify the VAT exemption for services like sports betting and casino games, while permitting operators to reclaim input VAT.
The MGA and the Malta Tax and Customs Administration (MTCA) will collaborate to enforce this revised framework. Further guidance from the MGA is anticipated regarding the classifications and implementation of these new rules. The initial reporting periods under these revised tax rates will be instrumental in determining how operators will adapt to the new regulations.
