Gaming tax & duties
Malta gaming tax from 1 October 2026
Legal Notice 84 of 2026 replaces Malta's single 5% gaming tax with 15% for Type 1 and 10% for Types 2, 3 and 4 from 1 October 2026, deletes the device levy and adds a EUR 3,000 studio broadcasting levy.
Definition
Legal Notices 84 and 86 of 2026 were published on 1 April 2026 and take effect on 1 October 2026. L.N. 84 amends the Gaming Tax Regulations (S.L. 583.10) under art. 12 of the Gaming Act, replacing the single 5% rate with rates set by gaming service type: 15% for Type 1 and 10% for Types 2, 3 and 4. A 5% rate survives for controlled gaming premises and for junkets. The gaming device levy is deleted outright and replaced by a flat EUR 3,000 a year studio broadcasting levy on critical gaming supply licensees operating a broadcast studio. For remote gaming the taxable base also shifts, from revenue from players physically present in Malta to players established or resident in Malta. L.N. 84 amends only the gaming tax regulations and does not touch the Gaming Licence Fees Regulations, so the compliance contribution appears to continue unchanged alongside it, though no source states that in terms. L.N. 86 narrows the VAT exemption for gaming to low-risk games, occasional approved junkets and in-venue sports betting, which makes most remote gaming taxable and brings input VAT recovery with it.