Gaming tax is 5% of gaming revenue from Malta-resident players under the Gaming Tax Regulations (S.L. 583.10). Corporate tax is 35% statutory, reduced to ~5% effective via Malta's full-imputation and refund system for non-resident shareholders. B2B licensees are not subject to gaming tax. Land-based gaming devices attract a gaming levy (30% Type 1/2, 12.5% Type 3/4, 15% controlled premises).
Jurisdictions › Malta › Tax
Malta · Question 05 of 11
Tax: What is the tax take?
Favourable · Confirmed · Not reviewed · Back to full Malta report →
Key section parameters
| Jurisdiction | Malta (MT) |
|---|---|
| Regulator | MGA |
| Favourability | Favourable |
| Confidence | Confirmed |
| Review status | Not reviewed |
| Last collected | 18 Oct 2026 |
Summary answer
Gaming tax is 5% of gaming revenue from Malta-resident players under the Gaming Tax Regulations (S.L. 583.10). Corporate tax is 35% statutory, reduced to ~5% effective via Malta's full-imputation and refund system for non-resident shareholders. B2B licensees are not subject to gaming tax. Land-based…