Malta's revised gaming tax and VAT frameworks take effect
From 1 October 2026 Malta taxes Type 1 gaming at 15% and Types 2 to 4 at 10% of revenue for players in Malta, and narrows the gambling VAT exemption.
By Oliwer Brewitz, Head of Marketing
Key changes
- 15% gaming tax on Type 1 gaming services for players in Malta
- 10% on Type 2, 3 and 4 gaming services
- Gaming tax and gaming device levy merged
- Remote player test based on establishment or residence in Malta
- Gambling VAT exemption narrowed, with input VAT recovery where applicable
What changed
Legal Notices 84 and 86 of 2026 were published on 1 April 2026 and took effect on 1 October 2026. The Gaming Tax (Amendment) Regulations 2026 (L.N. 84 of 2026) set gaming tax at 15% of aggregate gaming revenue from Type 1 gaming services and 10% from Type 2, 3 and 4 services, with 5% for activity in controlled gaming premises and junkets. The existing gaming tax and gaming device levy are merged into one structure. For remote services, tax applies to players established, permanently resident or usually resident in Malta, not only those physically present. A fixed €3,000 annual Studio Broadcasting Levy was introduced. L.N. 86 of 2026 clarifies the VAT exemption for gambling, particularly for sports betting and some casino offerings, applies place-of-supply rules and allows recovery of eligible input VAT where applicable.
What it means for advertising
The new rates apply to gaming services offered to players in Malta. The 15% rate for Type 1 services is likely to affect the economics of acquisition campaigns aimed at Maltese players, including display, video/CTV and DOOH. Where narrowing the VAT exemption makes an operator's supplies taxable, recovery of input VAT may reduce the net cost of some marketing and media services.
What operators should do
Classify each product by gaming service type and update tax reporting systems. The September 2026 period is filed under the old regime by 20 October 2026, and the October 2026 period is due on 20 November 2026 through the updated MGA portal. Review VAT treatment and input VAT recovery against the MTCA guidelines, and revisit budgets for campaigns aimed at players in Malta.
Full rules: Malta regulation brief · All Malta updates