Malta: Amendments to gaming tax framework
Differentiated tax rate structure and rules clarifying qualifying activity effective October 1, 2026.
The government of Malta on October 1, 2026, issued Legal Notice 84 of 2026, amending the Gaming Tax Regulations (Subsidiary Legislation 583.10).
The amendments introduce new differentiated gaming tax rates, clarify and refine the scope of qualifying activity, and remove the separate gaming device levy.
New gaming tax rates
From October 1, 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.
Changes to scope of qualifying activity
The definition of "qualifying activity" under the Gaming Tax Regulations has also been amended to include 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 authorized games.
Specific exclusions under the gaming authorizations 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.
Read an October 2026 report prepared by the KPMG member firm in Malta