Malta: New VAT rules on gambling and betting
New rules will narrow the VAT exemption, effective October 1, 2026
The value added tax (VAT) exemption for gambling and betting services will be significantly restricted beginning October 1, 2026.
Background
Since 2018, Maltese VAT rules have exempted a broad range of gambling and betting services from VAT. These exemptions included facilities for placing bets, participation in lotteries and bingo, and the provision of casino-type games of chance.
Changes effective October 1, 2026
The new rules will narrow the VAT exemption to only a few specific categories:
- Low-risk games as defined in the Gaming Authorisations Regulations
- Approved occasional junket events
- On-site betting facilities for live sporting events
All other gambling and betting services will become subject to the standard 18% VAT rate.
Read an April 2026 report prepared by the KPMG member firm in Malta