Gaming Tax & Licence Fees
Remote gaming licence fees as applicable by the Lotteries and Gaming Authority: - Application fee (non-refundable) for a new licence of any class is – Eur2,330
- Application fee (non-refundable) for renewal of any class is – Eur1,500
- A licence fee of eight thousand and five hundred euro (€8,500) shall be paid by the licensee to the Authority, yearly in advance: Provided that the first licence fee shall be paid immediately before the licence is issued by the Authority
- Approval of Joint Venture or Revenue Share contracts forming part of Control System – Annual fee of Eur70 per simple agreement
- Certification of Compliance fee - Eur2330
Gaming tax as applicable by the Lotteries and Gaming Authority (gaming tax is differentiated according to the type of gaming operations): - Class 1 – Eur4,660 per month for the first six (6) months, Eur7,000 per subsequent month.
- Class 1 on 4 - Eur1,200 per month.
- Class 2 (fixed-odds betting) - A sum equivalent to half of one per centum (0.5%) on the gross amount of bets accepted.
- Class 3 and Class 3 on 4 - 5% of real income.
- Class 4 – The gaming tax payable by a hosting platform is nil for the first six (6) months of operation, Eur2,330 per month for the subsequent six (6) months (month 7 to month 12) and Eur4,660 per subsequent month (month 13 onwards) for the entire duration of the licence.
The Authority has the right and option to recover additional costs from the applicant/licensee when justified by the scope of work actually performed conducting analyses, inspections and investigations. The maximum gaming tax payable annually by one licensee in respect of any one licence is Eur466,000. Where a Class 4 platform provides services from Malta to operators licensed elsewhere in the EEA, a monthly gaming tax of Eur1,165 for each such operator is payable in Malta. Official Green Paper - Read More. For iGaming Services including, Remote Gaming in Malta, Application Process, Classes of Remote Gaming Licences and Malta Corporate Taxation; kindly forward your query to remotegaming@csbgroup.com
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