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%

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)

Frequently Asked Questions about iGaming Tax in Malta

What is the gaming tax in Malta?

Referred to as a Compliance contribution, this is dependent on the type of license an operator has obtained. Business to consumer compliance contributions are calculated on the gross gaming revenue and come in a descending tiered structure. 

When is the gaming tax in Malta due?

The gaming tax is payable monthly together with the submission of any regulatory returns containing the relevant data to calculate said tax.

How can you qualify for a Start-Up status?

A ‘start-up’ undertaking shall mean a person who, at the date of the licence application, fulfils a list of applicable criteria. The CSB Group iGaming team provides guidance on the methodology used in assessing these criteria and guiding our clients accordingly.

Key Contacts

Roger A. Strickland Jr.

Director

Contact
Donna Bugelli

Senior Gaming Regulatory Advisor

Contact

Testimonial

As foreigners having our business located in Malta, it did not take long until we realised the importance of local know-how and the value of having the presence of a professional partner that could take care of juridical and financial matters. We can honestly say that choosing CSB as our advisor is one of the best decisions we have made. CSB always delivers great results in a timely fashion and we would give them the best recommendations to anyone that considers starting up their business abroad.

David Brodén

INSTACASINO

Carousel Group partnered with CSB back in 2018 when we began this venture and they have guided and supported us through every step of the process. Despite how arduous and complex licensing a gaming business has become in recent years, we were lucky to have CSB in our corner to ensure success and build the foundations for a high-growth international business.

Mr. Daniel Graetzer

Founder

Carousel Group

"I would recommend your service to any gaming company planning to set up a Maltese company as well as apply for a Malta gaming license."

CEO

LEADING LIVE DEALER CASINO COMPANY SET UP IN MALTA

In 2018 we took the decision to use CSB Group to help set up a company and apply for a B2B licence in Malta. After contacting a number of different organisations CSB stood out in terms of their pre-sales response, it was timely informative and presented in a manner which showed that they understood us and our needs. Thankfully the focus on Price, Quality and Service still continues today and the team at CSB are more like an extension to our team, than just a trusted partner or supplier.

Iforium

I have worked with CSB for several years, and have always found them highly professional and courteous. They are always happy to help.

Bobby Virdee

GAMING MEDIA GROUP

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Need our assistance with iGaming services?

CSB Group has been involved in the iGaming industry since its inception in Malta. Get expert advise from our iGaming team.

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