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Malta: New VAT rules on gambling and betting

New rules will narrow the VAT exemption, effective October 1, 2026

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april 10, 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

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