MGA compliance contribution

Definition

The compliance contribution is payable by B2C licensees to the Malta Gaming Authority under the Gaming Licence Fees Regulations (S.L. 583.03, First Schedule). It is tiered by gaming service type, with a minimum and maximum annual amount and a percentage that changes as revenue rises. Type 1 runs from EUR 15,000 to EUR 375,000 at rates falling from 1.25% to 0.40%. Type 2 runs from EUR 25,000 to EUR 600,000 and Type 3 from EUR 25,000 to EUR 500,000, both on rates falling from 4.00% to 0.40%. Type 4 is the exception and runs from EUR 5,000 to EUR 500,000 on a rate that rises from 0.50% to 2.00% as revenue grows. Two corrections are worth stating plainly, because this entry previously got both wrong. The flat 5% widely attributed to the contribution is the gaming tax under S.L. 583.10, a separate instrument charged only on revenue from players in Malta, which rises to 15% for Type 1 and 10% for Types 2, 3 and 4 on 1 October 2026. And the contribution is ordinary revenue of the Authority: there is no Maltese players protection or compensation fund. Player money is protected instead by segregation, held as a distinct patrimony outside the operator's insolvency estate.