Malta's gaming tax regime was restructured effective 1 October 2026 under Legal Notice 84 of 2026, which amends the Gaming Tax Regulations (Subsidiary Legislation 583.10) to move from a flat 5% rate to a tiered structure differentiated by activity class, and expands the nexus test governing when Maltese gaming tax attaches to a player relationship beyond physical presence alone to establishment, permanent address, or habitual or physical presence in Malta. The Studio Broadcasting Levy for critical-gaming-supply licensees was raised from €500 to €3,000 per annum in the same instrument. No licensing, enforcement, or technical-compliance instrument change was identified: the Malta Gaming Authority's most recent public enforcement action remains the Condor Malta Limited suspension effective 16 September 2026, and Directive 3 of 2018's game-notification regime continues unchanged. The tax and nexus-test reform is the dominant feature of the picture for Malta.
Malta · Question 01 of 11
Overview: What kind of market is this?
Favourable · Confirmed · Not reviewed · 1 post-review update · Not reviewed · Back to full Malta report →
Key section parameters
| Jurisdiction | Malta (MT) |
|---|---|
| Regulator | MGA |
| Favourability | Favourable |
| Confidence | Confirmed |
| Review status | Not reviewed · 1 post-review update · Not reviewed |
| Last collected | 18 Oct 2026 |
Summary answer
Malta's gaming tax regime was restructured effective 1 October 2026 under Legal Notice 84 of 2026, which amends the Gaming Tax Regulations (Subsidiary Legislation 583.10) to move from a flat 5% rate to a tiered structure differentiated by activity class, and expands the nexus test governing when Mal…
Key headwinds & conditions
- Article 56A / Bill 55 EU infringement risk to cross-border MGA licence value
- Rising AT/DE player-loss recovery litigation
- 2025 Capital Requirements Policy raising financial-soundness bar
Malta enters this period with two fiscal instruments reshaping the economics of licensed activity rather than its legal structure. Legal Notice 84 of 2026 consolidates the gaming tax and gaming device levy into a single structure set by game type and mode of offer, with rates of fifteen per cent for Type 1 services and ten per cent for Types 2, 3 and 4, alongside a new Studio Broadcasting Levy. Legal Notice 86 of 2026 narrows the VAT exemption previously available to gambling services. Both take effect 1 October 2026. Separately, Article 56A of the Gaming Act, Malta's statutory shield against foreign-judgment enforcement, remains contested at EU level: the European Commission has an open infringement procedure, and Advocate General Emiliou's April 2026 Opinion found a provision of this kind contrary to EU law.