As of 1 October 2026, changes to Malta’s gaming tax framework take effect through Legal Notice 84 of 2026, which amends the Gaming Tax Regulations (Subsidiary Legislation 583.10).
The amendments introduce new gaming tax rates, clarify and refine the scope of qualifying activity and remove the separate gaming device levy, marking a shift towards a more differentiated approach to gaming taxation.
From 1 October 2026, gaming tax on qualifying activity is generally calculated at the rates below.
| Qualifying activity | Gaming tax |
| Type 1 gaming services | 15% of aggregate gaming revenue |
| Type 2, Type 3 and Type 4 gaming services | 10% of aggregate gaming revenue |
| Qualifying activity generated within controlled gaming premises | 5% of aggregate gaming revenue |
| Qualifying activity lawfully classified as a junket or junket event | 5% of aggregate gaming revenue |
The separate gaming device levy has been removed. Under the revised framework, the applicable rate instead depends on the nature and context of the qualifying gaming activity.
The amendments do not alter the definition of “gaming revenue” contained in regulation 2(2) of the Gaming Tax Regulations.
The definition of “qualifying activity” under the Gaming Tax Regulations has also been amended.
Broadly, qualifying activity covers the provision or carrying out of a gaming service from Malta or to a person in Malta where the activity is subject to the relevant licensing requirement under the Gaming Authorisations Regulations (Subsidiary Legislation 583.05). Whether the resulting gaming revenue has the required connection with Malta depends on the remote or non-remote tests outlined below. The definition continues to include controlled skill gaming and persons operating under a recognition notice.
The definition now expressly includes persons operating pursuant to a concession granted under article 11(3) of the Gaming Act, including concessions to open and operate casinos and to operate the National Lottery and other authorised games.
The inclusion of concessionaires within the revised definition should be considered alongside the new differentiated rate structure, with the applicable rate determined by reference to the relevant gaming activity.
At the same time, specific exclusions under the Gaming Authorisations Regulations continue to place certain activities outside the definition of qualifying activity. These include, for example, certain exempt games, low-risk games, gaming on cruise ships and amusement machines. The amendments should therefore not be read as bringing every form of gaming activity within the scope of gaming tax.
While the scope of qualifying activity has been expanded, the amendments do not materially alter the territorial and player-based tests used to determine whether gaming revenue has the necessary connection with Malta for gaming tax purposes.
For services offered solely by means of distance communication, the relevant test continues to be whether the player is established in Malta, has a permanent address in Malta and/or usually resides in Malta. For gaming supplied through premises or by other non-remote means, the relevant connecting factor is the player’s physical presence in Malta when the gaming service is provided.
The principal changes, effective from 1 October 2026, therefore concern the applicable rates, the structure of the framework and its express activity perimeter, rather than the underlying connecting factors used to identify gaming revenue taxable in Malta.
Legal Notice 84 of 2026 also increases the Studio Broadcasting Levy from €500 to €3,000.
Under the amended provision, the levy applies to a person “authorised to provide a critical gaming supply” who uses premises as a studio to film and/or broadcast a gaming service. The €3,000 levy is payable to the Malta Gaming Authority in advance for the following 12 months and on each anniversary thereafter.
The increase forms part of the wider changes effective from 1 October 2026 but remains separate from the revised gaming tax rates outlined above.
A number of other, more technical amendments also take effect on 1 October 2026.
These include changes to the treatment of overpayments and assessments, together with the removal of historic transitory provisions that formed part of the previous framework.
The framework governing possible reductions, credits, set-offs or other forms of relief has also changed. Under the previous wording, the Malta Gaming Authority could regulate such relief through a binding instrument with the Minister’s consent. That consent requirement has now been removed, and the amended provision instead refers to a binding instrument issued by the Board of the Malta Gaming Authority.
The amendment does not itself introduce a new tax relief, but rather changes the framework through which such relief may be regulated.
Taken together, the amendments represent an important evolution of Malta’s gaming tax framework, introducing a more differentiated approach that reflects the nature and context of the underlying gaming activity.
These gaming tax amendments should be considered alongside the separate changes to Malta's VAT treatment of gambling and betting, which also take effect from 1 October 2026.
