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.

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

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%

Compliance Contribution for the Financial Year**Rate
For every euro of the first €2,000,0000.50%
For every euro of the next €3,000,0000.75%
For every euro of the next €5,000,0001.00%
For every euro of the next €5,000,0001.25%
For every euro of the next €5,000,0001.50%
For every euro of the next €10,000,0001.75%
For every euro of the remainder2.00%

Critical Gaming Supply Licence - B2B

Licence Fees on Annual RevenueFee
Where annual revenue does not exceed €5,000,000€25,000
Where annual revenue exceeds €5,000,000 but does not exceed €10,000,000€30,000
Where annual revenue exceeds €10,000,000€35,000

Licence Fees on Annual RevenueFee
Annual revenue does not exceed €1,000,000€3,000
Annual revenue in excess of €10,000,000€5,000

Malta Gaming Tax

5% Gaming Tax is applied on Gaming Revenue generated from Malta based players. Determination of taxability is whether the player is established, has his permanent address and/or usually resides in Malta.

Gaming Tax Advisors

Our team of specialised gaming tax advisors can help you set up your iGaming operation in Malta while benefiting from the most competitive tax rates in Europe. Our advisors can help you optimise your tax position while abiding to the Gaming Tax Regulations as established by the Malta Gaming Act.

* Minimum compliance contribution for new operators will not apply until the first financial year end of operations following licence acquisition.

** Start-Ups who qualify under the Directive on Start-Up Undertakings will benefit from a moratorium period of 12 months in which they are exempt from paying compliance contribution.

Source - MGA (Malta Gaming Authority)

Key Contacts

Roger A. Strickland Jr.

Director

Contact
Franklin Cachia

Senior Manager Tax & Regulated Industries

Contact

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