Malta Gaming Taxes
Gaming Taxes in Malta depends on the gaming license class and type of games offered:
- Casino-type games: €4,600 per month during the first six months after issue of the full licence and subsequently €6,900 per month for the entire duration of the licence period. However, if a casino operator (under Class 1 licence) operates from the host platform (under class 4 licence) the following taxation apply:
- Gaming tax payable by the casino operator is €1,150 per month;
- Gaming tax payable by the host platform is as follows:
- No gaming tax for the first six months of operation;
- €2,300 per month for the subsequent six months; and
- Subsequently, €4,600 monthly for the entire duration of the licence.
- Betting: 0.5% on the gross amount of bets accepted.
- Pool betting: 0.5% on the aggregate of stakes paid.
- Betting exchanges, person-to-person games: 5% of the gross earnings (commissions/rake) after deducting bonuses to players, financial transactions costs, and affiliate payments.
Tax Capping
The maximum gaming tax payable annually by a licensee in respect of any licence class is €460, 000. However, in cases where the casino operators (under Class 1) operate from the host platform (under Class 4 license), the cap tax is applicable to the total tax payable by all licensees in this cluster together. In other words, in this case the cap tax is reached when the sum of tax payable by all casino operators licensed under Class 1 and their common host platform reaches €460, 000.
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Class 1
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Class 2
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Class 3
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Class 4
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License Fee
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€6, 900 per year
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€6, 900 per year
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€6, 900 per year
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€6, 900 per year
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Gaming Tax
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Under Class 4 sublicense:
€1, 150 per month
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Standalone:
1st six months at
€4, 600 per month
€6, 900 per month for the entire duration of the license
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0.5% On gross
amount of stakes
accepted
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5% on net income
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No Gaming Tax
(Inherits tax of its
sublicenses)
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Tax Capping
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Maximum gaming tax payable in respect of any License class is €466,000
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