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:

  • Application fee (non-refundable) for a new licence of any class is – € 2,330, paid upon application
  • Application fee (non-refundable) for renewal of any class is – € 1,500, paid upon application for renewal
  • Approval fee for Transfer or Assignment of Licence – € 1,500 per licence paid upon application for approval
  • Approval of Share Transfer – € 1,500 per Licensed Company paid upon application for approval
  • System Review – € 2,500 paid in advance
  • Compliance Review – € 3,500 paid in advance

Licence and Compliance Dues as applicable by the MGA

Gaming Tax differs from one Class to another and is differentiated according to the type of gaming operation. The applicable tax rates can be found below as per First Schedule of the Gaming Licence Fees Regulations 3(1) and Second Schedule 3(2).

Class 1 – 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%

 

Class 2 – 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%

 

Class 3 – 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%

 

Class 4 – B2B Gaming Services

Annual Licence Fee
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 for the year exceeds €10,000,000€35,000

* For new licencees, minimum is not applicable for the first Financial Year
** Compliance contribution during the first 12 months of operations, shall not be payable for new licencees fulfilling the criteria for start-ups.

 

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