Malta’s revised gaming tax and VAT frameworks came into force on October 1, 2026, introducing new tax rates by gaming category and updated reporting requirements for licensed operators.
The reforms were introduced through Legal Notices 84 and 86 of 2026 and form part of measures announced in Malta’s 2026 Budget. They followed consultation with the gaming industry and were developed to provide clearer treatment of gaming activities.
Under the new gaming tax structure, Type 1 services, including casino-style games and lotteries played against the house using a random generator, are taxed at 15% of aggregate gaming revenue.
Type 2 services, covering betting against the house on events or competitions with operator-set odds, are taxed at 10%.
Type 3 activities, including commission-based products such as player-versus-player poker, bingo and betting exchanges, also carry a 10% rate. Type 4 controlled skill games are taxed at 10%.
Gaming conducted in controlled premises, along with junkets and junket events, remains subject to a 5% rate.
The revised system applies simplified gaming tax rates to qualifying gaming activities offered to players present in Malta. It also replaces separate treatment under the gaming tax and gaming device levy with a consolidated structure determined by the type of game and how it is offered.
VAT Framework Clarifies Gaming Treatment
The revised VAT rules clarify the treatment of certain gaming services, including sports betting and some casino products.
They also address place-of-supply rules and allow recovery of eligible input VAT costs where applicable.
According to European Gaming News, the Malta Gaming Authority (MGA) said the coordinated reforms are intended to provide a “balanced overall framework for the sector, while maintaining Malta’s position as a stable, competitive and internationally recognised gaming jurisdiction.”
The gaming tax changes also consolidate the previous gaming tax and gaming device levy into a single structure based on game type and mode of offer.
October Reporting Moves to Updated Portal
September 2026 returns will still be filed under the previous regime and remain due by October 20.
The regulatory reporting Portal will continue to accept those submissions using the requirements that applied during September.
Updated Portal functionality for the revised VAT and gaming tax frameworks is scheduled to become available by November 1.
Returns covering October 2026 will then be filed under the new rules and are due by November 20.
The Malta Tax and Customs Administration and the Malta Gaming Authority will continue issuing guidance to support licensees during the transition.
The October changes mark a significant revision of Malta’s tax treatment for gaming, with Type 1 activities carrying the highest rate at 15% and Types 2, 3 and 4 taxed at 10%.
The revised VAT framework operates alongside those changes by clarifying how selected gaming services are treated and when eligible input VAT can be recovered.