GAMING
Malta Gaming Regulations
The Malta gaming license framework was first established in 2000 with the launch of remote gaming regulation and was further strengthened when Malta joined the EU in 2004, becoming the first EU member state with a fully regulated online gaming sector. Since then, the Malta gaming landscape has been reinforced through strong regulatory practices designed to facilitate market entry, ensure operator compliance, and uphold international best standards. According to the Malta Gaming Authority Annual Report 2023, there are approximately 326 active licenses and over 37 million registered player accounts. Malta also provides a MiCA-compliant framework for virtual-asset integration in gaming operations under the Malta gaming license regime.
Gambling in Malta is governed by the Gaming Act (Cap 583 of the Laws of Malta) and subsidiary legislation issued thereunder, as well as directives issued by the Malta Gaming Authority, the regulatory body responsible for overseeing all activities under the Gaming Act, including licensing, suitability assessments, industry monitoring, player protection, advertising standards, and enforcement actions.
The provision of any gaming activity in or from Malta requires authorisation under the Malta gaming license issued by the MGA. While the framework includes activity-specific requirements, multiple services can be consolidated under a single licence depending on operational scope.
A gaming licence is available from the Malta Gaming Authority (MGA) for business-to-consumer (B2C) gaming operators.
A separate licence is available for business-to-business (B2B) gaming suppliers such as:
disaster recovery services;
data centres;
content services;
odds services;
risk management services.
In terms of licence structure, both B2C and B2B licences under the Malta gaming license framework can cover one or more of the four game types defined under the Gaming Act.
LICENCE FEES, COMPLIANCE CONTRIBUTIONS, AND GAMING TAX
A EUR 5,000 one-time, non-refundable application fee is required for a Malta gaming licence fees application to be considered complete;
The annual licence fee depends on the licence category: a Gaming Service (B2C) licensee is subject to a fixed annual fee of EUR 25,000, in addition to a Compliance Contribution calculated as a percentage of gaming revenue. A Critical Gaming Supply (B2B) licensee is subject to a fixed annual fee of EUR 25,000, rising to EUR 35,000 depending on annual revenue; B2B back-office providers pay a lower fixed fee of EUR 3,000, rising to EUR 5,000 depending on revenues.
Once the operator is duly licensed, they are required to pay the monthly Compliance Contribution, commencing immediately after the month in which the licence period begins, and then on a monthly basis. These Malta gaming licence fees-related contributions are calculated based on gaming revenue accrued during each reference month. Payment must be made by the 20th day of the following month. The compliance contribution varies depending on licence category and gaming activity, and is determined in line with the Gaming Licence Fees Regulations.
For gaming services offered to players physically present in Malta, the licensee is subject to a gaming tax of 5% of annual gaming revenue generated from those services, in addition to Malta gaming licence fees obligations
TYPES OF GAMING SERVICES OFFERED
Type One
Under MGA gaming licence types includes casino operations such as live casino, roulette, blackjack, baccarat, virtual sports games, poker played against the house, lotteries, and secondary lotteries. The minimum issued paid-up share capital required by the Authority is EUR 100,000.
Type Two
Under MGA gaming licence types covers fixed odds betting, including live betting, and requires a minimum issued paid-up share capital of EUR 100,000.
Type Three
Under MGA gaming licence types includes pool betting (including betting exchange), peer-to-peer poker, peer-to-peer bingo and other peer-to-peer games (excluding pool betting), lottery messenger services, and commission-based games. The minimum issued paid-up share capital required by the Authority for Type 3 is EUR 40,000
Type Four
Under MGA gaming licence types authorises operators to offer controlled skill games. At present, this category covers fantasy sports betting only, although additional verticals of a similar nature may be added by the regulator. The minimum issued paid-up share capital required is EUR 40,000.
Companies operating under multiple MGA gaming licence types must meet the share capital requirements cumulatively, subject to a minimum cap of EUR 240,000. Gaming companies are also subject to corporate tax obligations
For more information pertinent to the corporate tax system kindly click here.