Malta’s updated gaming tax and value-added tax framework took effect on October 1, 2026. The reforms introduce activity-specific rates, combine two previous gaming charges and set new filing expectations for licensed operators.
Legal Notices 84 and 86 of 2026 implement measures first outlined in Malta’s 2026 Budget. The changes followed consultation with the gaming sector and are intended to make the tax treatment of different gaming products easier to determine.
How the New Rates Apply
The revised system calculates tax on aggregate gaming revenue and assigns each qualifying activity to one of four categories. The applicable rates are summarized below.
| Category | Covered activities | Rate |
|---|---|---|
| Type 1 | House-banked casino games and lotteries using a random number generator | 15% |
| Type 2 | House-banked wagers on events or competitions using operator-set odds | 10% |
| Type 3 | Commission-based products, including player-versus-player poker, bingo and betting exchanges | 10% |
| Type 4 | Controlled skill games | 10% |
| Special categories | Gaming at controlled premises, junkets and junket events | 5% |
Type 1 products now carry the highest rate at 15%. Types 2, 3 and 4 are taxed at 10%, while the existing 5% rate remains for gaming conducted at controlled premises and for junket-related activities.
One System Replaces the Previous Dual Charge
The amendments simplify the treatment of gaming offered to players in Malta by bringing the gaming tax and gaming device levy into a single structure. Instead of assessing those charges separately, operators must identify the relevant game category and consider how the product is delivered.
This classification-based approach removes the need to manage two parallel charges for the same activity. It also gives licensees a clearer starting point when reviewing internal calculations, accounting procedures and product classifications.
VAT Treatment and Filing Dates
The accompanying VAT rules provide further direction for selected gaming services, including sports betting and certain casino offerings. They address where a service is regarded as supplied and explain when eligible input VAT may be recoverable.
Operators must also manage a transition between the old and new reporting regimes. September 2026 returns continue to follow the former requirements and must be submitted by October 20. The regulatory Portal will accept those filings under the rules applicable during September.
Updated Portal functionality for the revised gaming tax and VAT processes is expected to be available by November 1. October 2026 returns will be the first submissions prepared under the new framework, and those returns are due by November 20.
What Licensees Should Prioritize
Licensees should keep their September reporting processes unchanged, then update their calculations and controls for October activity. Particular attention should be given to aggregate gaming revenue, category assignments, VAT place-of-supply analysis and any recoverable input costs.
The Malta Tax and Customs Administration and the Malta Gaming Authority are expected to continue releasing transition guidance. The MGA has described the coordinated measures as an effort to create a balanced framework while supporting Malta’s reputation as a stable, competitive and internationally recognized gaming jurisdiction.
In practical terms, the reform creates a single gaming tax structure, introduces a top rate of 15% for Type 1 activity, retains 10% rates for Types 2 through 4 and preserves the 5% treatment for controlled premises and junkets. The immediate compliance milestones are October 20 for September returns, November 1 for the planned Portal update and November 20 for the first return governed by the new rules.
Arthur Pendelton creates content focused on casino comparisons, betting platforms, and user-focused gambling guides.