With the largest number of game themes in the industry, the biggest names in licensed entertainment, and a wide range of game types to target specific player segments, our game library is unrivaled. The Malta Gaming license fees comprise of one-time application fee of 2330 euros and system audit fee of 2500 euros. If application is successful, there is annual license fee of 8500 euros. These are only the license fees, and there are company registration and capital contributions to account when considering a gaming license Malta.
CSB Group assists clients in obtaining a Malta Online Gaming Licence and provides support throughout the whole gaming licence application process. Our gaming tax advisors can guide you on the Malta's Administrative and Compliance dues as well as the Malta Gaming Authority (MGA) Gaming Licence Fees.
Administrative and Licence Fees as applicable by the MGA
In addition to administrative fees as per the fourth schedule found under the Gaming Licence Fees Regulations (S.L.438.12) that were brought into force on 1 January 2018, the following fixed annual licence fees apply.
| B2C Fixed Annual Licence Fee | |
|---|---|
| Non-refundable Fixed Annual Licence Fee | €25,000 |
| Non-refundable Fixed Annual Licence Fee for operators providing solely Type 4 gaming services | €10,000 |
| B2B Fixed Annual Licence Fee | |
|---|---|
| Licence Fee for providers supplying solely Type 4 gaming supplies | €10,000 |
Licence and Compliance Dues as applicable by the MGA
The Gaming Licence Fees Regulations (L.N. 409 of 2017), were brought into force on 1 January 2018. Any person in possession of a licence issued by the MGA shall pay the Authority the appropriate non-refundable fixed annual licence fee. Licensees shall also pay the compliance contribution depending on the type of approval issued by the Authority.
5% Gaming Tax is applied on Gaming Revenue generated from Malta based players. Determination of taxability is whether the player is established, has his permanent address and/or usually resides in Malta.
Our team of specialised gaming tax advisors can help you set up your iGaming operation in Malta while benefiting from the most competitive tax rates in Europe. Our advisors can help you optimise your tax position while abiding to the Gaming Tax Regulations as established by the Malta Gaming Act.
* Minimum compliance contribution for new operators will not apply until the first financial year end of operations following licence acquisition.
** Start-Ups who qualify under the Directive on Start-Up Undertakings will benefit from a moratorium period of 12 months in which they are exempt from paying compliance contribution.
Source - MGA (Malta Gaming Authority)
Frequently Asked Questions about iGaming Tax in Malta
What is the gaming tax in Malta?
Referred to as a Compliance contribution, this is dependent on the type of license an operator has obtained. Business to consumer compliance contributions are calculated on the gross gaming revenue and come in a descending tiered structure.
When is the gaming tax in Malta due?
The gaming tax is payable monthly together with the submission of any regulatory returns containing the relevant data to calculate said tax.
How can you qualify for a Start-Up status?
A 'start-up' undertaking shall mean a person who, at the date of the licence application, fulfils a list of applicable criteria. The CSB Group iGaming team provides guidance on the methodology used in assessing these criteria and guiding our clients accordingly.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
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There are 2 types of online gaming licenses issued in Malta a B2C license or a B2B license
Licensees must have the core part of their online operation physically located in Malta.
Malta Gaming License Requirements
Malta Gaming License Price
Basic requirements are:
In order to qualify for an Online Gaming License in Malta the following conditions and submissions have to be met:
-Original Certificate of no criminal record of the owners of the company to ensure that there are no criminal records about these owners, not older than 3 months;
-Pass ‘Fit & Proper’ Test
-Fill various key function compliance roles (if you cannot fill them with your team members, we can provide team members to do so at an additional cost)
-Notarized / Certified Copy(ies) of passport(s)
-Original Bank references of the owners; not older than 3 months
-Original or Notarized / Certified Copies of utility bills not older than 3 months
-Detailed business plan
-Details of all gaming software systems used
-Compliance & Software audit
-Hosting of operations/gaming servers must be in Malta
Malta Gambling License Cost
Our turnkey package with an Online Gaming License in Malta includes:
-Maltese Company
-Registered Office, Agent and Secretary.
-Business Plan preparation and submission
-Collecting, collating application requirements
-Documentation preparation and submission (Gaming & Control system based on MGA requirements)
-Application for B2C or B2B Malta Online Gaming License