iGaming Tax and Licence Fees in Malta

iGaming Tax and Licence Fees in Malta

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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. 

Compliance Contribution for the Financial Year**Rate
For every euro of the first €3,000,0001.25%
For every euro of the next €4,500,0001.00%
For every euro of the next €5,000,0000.85%
For every euro of the next €7,500,0000.70%
For every euro of the next €10,000,0000.55%
For every euro of the remainder0.40%

Compliance Contribution for the Financial Year**Rate
For every euro of the first €3,000,0004.00%
For every euro of the next €4,500,0003.00%
For every euro of the next €5,000,0002.00%
For every euro of the next €7,500,0001.00%
For every euro of the next €10,000,0000.80%
For every euro of the next €10,000,0000.60%
For every euro of the remainder0.40%

Compliance Contribution for the Financial Year**Rate
For every euro of the first €2,000,0004.00%
For every euro of the next €3,000,0003.00%
For every euro of the next €5,000,0002.00%
For every euro of the next €5,000,0001.00%
For every euro of the next €5,000,0000.80%
For every euro of the next €10,000,0000.60%
For every euro of the remainder0.40%