Malta to Raise Gaming Tax on Local Casino Revenue

Malta will increase the gaming tax applied to casino revenue generated from local players from 5% to 15%, with the new rate scheduled to take effect on 1 October 2026.

The changes were set out in amendments to Malta’s Gaming Tax Regulations published in April 2026 through Legal Notices 84 and 86.

Under the revised framework, the applicable rates from 1 October will be:

• Type 1 gaming services: 15% of aggregate gaming revenue, covering casino games, games of chance played against the house, RNG content and lotteries.

• Type 2, 3 and 4 services: 10%, covering fixed-odds betting, poker, bingo, betting exchanges and controlled skill games.

• Controlled gaming premises: 5%.

• Lawful junkets and junket events: 5%.

The revised rates will apply to both online and land-based operators generating qualifying revenue from players located in Malta.

Higher Levy for Live Casino Studios

The changes will also affect live casino studios operating from studio premises to film or broadcast gaming services.

From 1 October, these studios will be subject to an annual broadcasting levy of €3,000, compared with the previous €500 charge.

The new gaming tax is based on revenue generated from Malta-facing activity rather than the worldwide revenue of an MGA licensee.

VAT Treatment Also Changes

The VAT treatment of gaming services is also due to be updated on 1 October. The amendments clarify the VAT exemption applicable to gaming services, including sports betting and casino services, while allowing operators to reclaim input VAT.

The updated framework will be administered jointly by the Malta Gaming Authority (MGA) and Malta Tax and Customs Administration (MTCA).

The MGA is expected to provide additional guidance covering the classifications and implementation of the revised system. The first reporting periods under the new rates are expected to offer a clearer view of how operators apply the revised game-type classifications.