Gaming

During the past few years, Malta has established itself as one of the leading international online gaming centres, with more than 330 operators currently licensed in Malta. 

The transparent and EU-compliant regulatory framework, the favourable online gaming tax regime, and the availability of competent and experienced personnel have all contributed to Malta’s success in this industry. Remote Gaming in Malta is regulated by the Remote Gaming Regulations, 2004, issued under the Lotteries and Other Games Act, 2001.

The regulatory body in Malta supervising remote gaming operations is the Lotteries and Gaming Authority (LGA).

The following four classes of licences are available in Malta:

Class 1: For operators managing their own risk on repetitive games. This class covers casino-type games, skill games, and online lotteries.

Class 2: For operators managing their own risk on events based on a matchbook. Under this class falls fixed odd betting, pool betting and spread betting.

Class 3: For operators taking a commission from promoting and/or betting games. This class includes P2P, poker networks, betting exchange and game portals.

Class 4: To host and manage remote gaming operators, excluding the licensee himself. This is intended for software vendors who want to provide management and hosting facilities on their platform.

A licence of any class is granted for a period of five years and may be renewed thereafter for periods of five years. A basic tenet of the Regulations is the requirement that the core part of the online gaming/betting operations must be physically located in Malta.

ITL handled numerous remote gaming applications with the LGA. Through our dedicated Remote Gaming Department, we provide a suite of services to online gaming start-ups as well as established operators wishing re-locating to Malta. We also employ specialized professionals who are able to handle all accounting and operational aspects of online gaming applications and also provide ongoing accounting and back-office services to operators in Malta.

Taxation Summary:

Class 1: €4,660 per month for six months, subsequently €7,000 per month.
Class 1 on 4: €1,165 per month
Class 2: Fixed-odds betting: 0.5% on the gross amount of bets accepted
Class 3: 5% of the real income
Class 4: The gaming tax payable by a hosting platform is NO TAX for the first six months of operation, €2,330 per month for the subsequent six months and subsequently €4,660 per month for the entire duration of the licence.

Tax Capping: The maximum gaming tax payable annually by one licensee in respect of any one licence is €466,000.

Remote Gaming Fees are:

Application Fee: The application fee for a new licence of any class is €2,330. This fee is payable together with the submission of an application for the licence. A licence renewal fee of €1,165 also applies (i.e for subsequent 5-year period).

Annual Fee: The annual licence is for any class is €7,000.

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