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Malta’s Revised Gaming Tax and VAT Rules Take Effect on October 1

Malta’s revised gaming-tax and VAT framework took effect on 1 October 2026 under Legal Notices 84 and 86 of 2026. The single 5% gaming tax is replaced by 15% and 10% rates on Malta-facing revenue, the gaming-device levy is removed, a €3,000 studio broadcasting levy applies, and the gambling VAT exemption is narrowed to a small set of activities.

Elie Bizimana
By
Elie Bizimana Founder & iGaming Analyst
Published: October 1, 2026  •  Updated: October 1, 2026
Malta’s Revised Gaming Tax and VAT Rules Take Effect on October 1

Malta’s revised gaming-tax and VAT framework took effect on 1 October 2026, replacing the single 5% gaming tax with differentiated rates and narrowing the VAT exemption for gambling. The changes were set out in Legal Notices 84 and 86 of 2026, published in the Government Gazette on 1 April.

Gaming tax: 15% and 10% rates

Legal Notice 84 of 2026 amends the Gaming Tax Regulations. Type 1 gaming services are taxed at 15% of aggregate gaming revenue and Type 2, Type 3 and Type 4 services at 10%. A 5% rate remains for qualifying activity generated within controlled gaming premises and for qualifying junkets or junket events. The gaming-device levy is removed, with gaming tax and the levy consolidated into a single structure based on game type and mode of offer, the Malta Gaming Authority (MGA) said.

The MGA said the reconfigured framework applies exclusively to gaming services provided within Malta’s territory and covers qualifying gaming activities offered to players present in Malta. Regfollower’s summary of the regulations states that, for gaming conducted solely by remote means, liability turns on whether the player is established or resides in Malta.

Studio broadcasting levy

A fixed annual studio broadcasting levy of €3,000 applies to a person authorised to provide a critical gaming supply who uses premises as a studio to film or broadcast a gaming service. The levy is payable in advance for the following 12 months. The Gamblest reported that the charge was previously €500.

VAT exemption narrowed

Legal Notice 86 of 2026 substitutes item 9 of Part Two of the Fifth Schedule to Malta’s VAT Act. The revised wording covers betting, lotteries and other forms of gambling as may be approved by the minister. Guidelines issued by the Malta Tax and Customs Administration (MTCA) limit the supplies that remain exempt without credit to low-risk games, occasional approved junket events and in-venue betting at sports events, according to Deloitte Malta.

Deloitte said the supplies of most operators, including sports betting and live casino, as well as business-to-business providers, will in principle be taxable for Maltese VAT from 1 October, which it said improves their input VAT recovery position. The MGA said the revised framework provides for recovery of eligible input VAT costs where applicable and clarifies the application of the place-of-supply rules.

The MTCA has also issued guidelines re-classifying certain offerings, in particular online sports betting, as electronically supplied services, and guidelines on streamed and virtual activities, which Deloitte described as particularly relevant to online live casino.

Reporting transition

The MGA said September 2026 reporting remains under the previous regime, with submissions due by 20 October. The updated portal for the new framework is scheduled to be available by 1 November. October 2026 reporting is due by 20 November and will use the new reporting requirements.

The MGA and MTCA announced the reforms jointly on 2 April, six months before they took effect.

Sources: This article was researched against the primary and secondary sources listed in the newsroom source records.

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