Gaming Tax and Licence Fees in Malta - CSBgroup

iGaming Tax and Licence Fees in Malta

In obtaining a Malta Online Gaming Licence, CSB Group assists clients assist with throughout the whole gaming licence application process.  Below you will find detailed information about 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.

 

B2C Type 1 Gaming Services – Minimum* €15,000; Maximum €375,000

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%

 

B2C Type 2 Gaming Services – Minimum* €25,000; Maximum €600,000

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%

 

B2C Type 3 Gaming Services – Minimum* €25,000; Maximum €500,000

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%

 

B2C Type 4 Gaming Services – Minimum* €5,000; Maximum €500,000

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

B2B – Critical Gaming Supply | Annual Licences fees used (supply & manage material elements of the game)

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

 

B2B – Critical Gaming Supply | Annual Licences fees used (supply & management of software)

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

 

5% 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.

* 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.

 

 

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