CSB Group assists clients in obtaining a Malta Online Gaming Licence and provides support throughout the whole gaming licence application process. Our gaming tax advisors can guide you on the Malta's Administrative and Compliance dues as well as the Malta Gaming Authority (MGA) Gaming Licence Fees.
Administrative and Licence Fees as applicable by the MGA
In addition to administrative fees as per the fourth schedule found under the Gaming Licence Fees Regulations (S.L.438.12) that were brought into force on 1 January 2018, the following fixed annual licence fees apply.
|B2C Fixed Annual Licence Fee|
|Non-refundable Fixed Annual Licence Fee||€25,000|
|Non-refundable Fixed Annual Licence Fee for operators providing solely Type 4 gaming services||€10,000|
|B2B Fixed Annual Licence Fee|
|Licence Fee for providers supplying solely Type 4 gaming supplies||€10,000|
Licence and Compliance Dues as applicable by the MGA
The Gaming Licence Fees Regulations (L.N. 409 of 2017), were brought into force on 1 January 2018. Any person in possession of a licence issued by the MGA shall pay the Authority the appropriate non-refundable fixed annual licence fee. Licensees shall also pay the compliance contribution depending on the type of approval issued by the Authority.
Critical Gaming Supply Licence - B2B
Malta Gaming Tax
5% Gaming Tax is applied on Gaming Revenue generated from Malta based players. Determination of taxability is whether the player is established, has his permanent address and/or usually resides in Malta.
Gaming Tax Advisors
Our team of specialised gaming tax advisors can help you set up your iGaming operation in Malta while benefiting from the most competitive tax rates in Europe. Our advisors can help you optimise your tax position while abiding to the Gaming Tax Regulations as established by the Malta Gaming Act.
* Minimum compliance contribution for new operators will not apply until the first financial year end of operations following licence acquisition.
** Start-Ups who qualify under the Directive on Start-Up Undertakings will benefit from a moratorium period of 12 months in which they are exempt from paying compliance contribution.
Source - MGA (Malta Gaming Authority)
Frequently Asked Questions about iGaming Tax in Malta
What is the gaming tax in Malta?
Referred to as a Compliance contribution, this is dependent on the type of license an operator has obtained. Business to consumer compliance contributions are calculated on the gross gaming revenue and come in a descending tiered structure.
When is the gaming tax in Malta due?
The gaming tax is payable monthly together with the submission of any regulatory returns containing the relevant data to calculate said tax.
How can you qualify for a Start-Up status?
A 'start-up' undertaking shall mean a person who, at the date of the licence application, fulfils a list of applicable criteria. The CSB Group iGaming team provides guidance on the methodology used in assessing these criteria and guiding our clients accordingly.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.