Malta Gaming Regulations

Malta Gaming Regulations propose a gaming tax which varies depending on the type of license held, as follows:

Class One

Monthly tax of €4,660 for the first 6 months and €6,990 per month thereafter

Class Two

Fixed odds betting of 0.5% on the gross amount of bets accepted

Class Three

Tax at 5% of real income. Real Income is defined as revenue less direct costs that include only bonuses, affiliate commissions and payment processing fees

Class Four

The license tax is NIL for the first 6 months, €2,330 per month for the second 6 months and €4,660 per month thereafter

Class One under class Four

The gaming tax payable by the operator is €1,165 per month.
There is a tax capping mechanism which limits the gaming tax payable annually in respect of each license held to a maximum of €466,000.
Gaming companies are also subject to corporate tax. For more information pertinent to the corporate tax system kindly click here.

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