Malta Introduces New Gaming Tax and VAT Rules
Malta’s revised gaming tax and VAT frameworks came into effect on October 1, 2026, introducing new tax rates and reporting requirements for gaming licensees.
The first returns under the new frameworks are due by November 20, 2026. The Malta Gaming Authority said its updated regulatory reporting Portal will be available by November 1, 2026.
Returns covering September 2026 remain under the previous framework and must be submitted by October 20, 2026.
Under the revised gaming tax rules, Type 1 services, including casino-type games and lotteries played against the house using a random generator, are taxed at 15% of aggregate gaming revenue.
Type 2 services, which include betting against the house with operator-set odds, are taxed at 10%. Type 3 services, including player-versus-player poker, bingo and betting exchanges, also face a 10% rate.
Type 4 controlled skill games are taxed at 10%, while activity within controlled gaming premises and junkets or junket events is taxed at 5%.
The revised VAT framework also clarifies the treatment of certain gaming services, including sports betting and some casino offerings. It also addresses the place of supply rules and allows eligible input VAT costs to be recovered where applicable.
The changes were introduced through Legal Notices 84 and 86 of 2026, published on April 1, 2026.
