Malta Gambling License Price
- Maltese casino licenses are issued by the Malta Gaming Authority (MGA) and divided into B2B and B2C categories. The latter consists of four types of licenses, covering all forms of online casino games and sports betting.
- Malta gaming license cost. Malta online gambling license price is dependent on the class of license (B2B or B2C) and if it is B2C, then on the license types for services that are being offered. In all cases, a basic non-refundable fixed annual license fee is levied. For B2C type 1-3, the fee is €25,000, and for type 4, it is €10,000.
Malta pioneered online gambling licensing, even before the country introduced the revamped iGaming regulations on 1 May 2004. Malta approved the first gambling websites in 2000, conducted under the Public Lotto Ordinance. Old or new regulations, it all started with just a few online casino licenses issued. Specific Peculiarities For Malta Gaming License The lower price limit to grant the permit to do online business is equal to 50 000 Euro. The validity of this license is five years. The Maltese law in terms of online casino taxation provides the similar provisions that apply to trading company taxation. The Malta Gaming Authority (MGA) has downloadable documents that are associated with the gaming sector in Malta. The list includes; Application Forms, Guidance Notes, Public Notices, Regulatory Policies, Fact Sheets and Links.
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.
Malta Online Gambling License Cost
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.
Malta Gambling License Cost
Malta Gambling License Prices
The International Comparative Legal Guide To Gambling 2021 – Isle Of Man Chapter
ELIG Gürkaynak Attorneys-at-Law