Gaming taxes differ in accordance to the type of activity/license as follows:
Casino-type games
Euro4,600 / month during the first 6 months after issue of the licence ;
Euro 6,900 / month subsequently for the entire duration of the licence period.
Where a casino operator operates from a host platform (Class 4 licence) the following taxation rules apply:
Casino operator – Euro 1,150 / month
Host platform – NO TAX for the first 6 months of operation; Euro 2,400) / month for the subsequent 6 months & Euro 4,600 / month subsequently for the entire duration of the licence.
Betting Operations
0.5% on the gross amount of bets accepted
0.5% on the aggregate of stakes paid (pool betting)
Betting Exchanges & Poker Operations
5% on net income (net income is defined as revenue from rake less bonus, commissions and payment processing fees, ie e-commerce fees)
Tax Cap
Maximum gaming tax payable annually by one licensee in respect of any one licence is Euro 460,000.
Casino operators (under Class 1) operating from the host platform (Class 4 licence) the tax cap applies to the total tax payable by all licensees on the platform and the platform itself.
The gaming operator can take advantage of the favourable company tax regime applicable in Malta. The entity most commonly used for the conduct of gaming business is the Malta Company.
