Online gambling in Malta: regulation, licence and market guide

Is online gambling legal in Malta?

The Gaming Act (Chapter 583) and its regulations, in force since 1 August 2018, replaced multi-class licences with two: a Gaming Service licence (B2C) and a Critical Gaming Supply licence (B2B), each valid for ten years and covering four game types. The Malta Gaming Authority (MGA) charges a €5,000 application fee, a €25,000 fixed annual fee for B2C and a compliance contribution on GGR that scales by game type. Gaming tax applies only to revenue from players resident in Malta, at 5% until 30 September 2026 and at 15% (Type 1) or 10% (Types 2 to 4) thereafter under Legal Notice 84 of 2026. Article 56A of the Act (Bill 55, 2023), which limits enforcement of certain foreign judgments against MGA licensees, is the subject of an EU infringement procedure opened in June 2025.

Regulated: Private operators can hold a local licence for online casino and/or betting.

Who regulates gambling in Malta?

• Malta Gaming Authority (MGA) — Single regulator for remote and land-based gaming: licenses B2C and B2B operators, approves key function holders, audits compliance and AML with the FIAU, issues enforcement actions and administers gaming tax and the compliance contribution

Malta gambling licence: how it works

A B2C Gaming Service licence is required to offer gaming from Malta, to Maltese players or through a Maltese entity; a B2B Critical Gaming Supply licence covers platform, RNG and game content suppliers. Applicants are usually Maltese companies with real substance, although EU/EEA companies can apply in defined cases. The MGA runs a fit-and-proper review of the company, shareholders above 10%, ultimate beneficial owners, directors and key function holders (CEO, compliance, legal, technology and security, internal audit, plus MLRO and data protection officer for B2C), a business and financial review and a system audit before go-live. Minimum paid-up share capital is €100,000 for Type 1 and Type 2 services and €40,000 for Type 3 and Type 4, cumulative up to €240,000. Once granted, the licence is valid for ten years and each vertical needs prior approval. In 2025 the MGA received 38 new licence applications, issued 19 licences and renewed eight.

What an applicant needs

• Maltese company (or EU/EEA entity in defined cases) with operational substance and a local office
• Fit-and-proper clearance of shareholders, UBOs, directors and MGA-approved key function holders
• Minimum share capital of €100,000 (Types 1 and 2) or €40,000 (Types 3 and 4), capped at €240,000 cumulatively
• Business plan, financial projections and evidence of funding
• Technical system documentation, game certification and a system audit before launch
• AML/CFT program supervised jointly with the FIAU and responsible-gaming policies
• Annual audited accounts and monthly gaming revenue declarations

Gambling taxes in Malta

• Operators: Gaming tax of 5% of GGR from players resident in Malta until 30 September 2026; from 1 October 2026 Legal Notice 84 of 2026 sets 15% for Type 1 (casino, live casino, house poker) and 10% for Types 2, 3 and 4, with 5% retained for controlled premises and junkets. Revenue from players in other countries is not subject to Maltese gaming tax. Corporate income tax is 35% headline, with shareholder refunds that reduce the effective rate for qualifying structures.
• Players: None on winnings.
• Also: The compliance contribution and fixed licence fee are payable in addition to gaming tax. Legal Notice 86 of 2026 narrows the VAT exemption for gaming supplies from 1 October 2026; operators should confirm treatment with Maltese advisers.

Advertising, player protection, KYC and payments

Advertising

Permitted under the Commercial Communications Regulations: no targeting of minors or self-excluded players, no misleading bonus terms, responsible-gaming messaging on all communications, and compliance with the advertising rules of each target market.

Responsible gaming

Player Protection Directive: self-assessment tools, deposit, wager, loss and session limits, cooling-off and self-exclusion, reality checks, and a unified self-exclusion register for Malta-resident players; operators must detect and act on markers of harm.

Identity and age verification

Age 18 for Malta-resident players (25 for Maltese residents in land-based casinos). Identity verification within 30 days of registration and before any withdrawal, with enhanced due diligence under the Prevention of Money Laundering Act and FIAU implementing procedures.

Payments

Cards, bank transfer, e-wallets and prepaid vouchers through licensed payment providers; player funds must be segregated. The MGA permits acceptance of virtual financial assets only with its prior approval under its innovative technology policy.

Notable restrictions

• Licence covers only game types approved by the MGA; each new vertical needs approval
• Key function holders must be MGA-approved individuals
• Segregation of player funds and monthly regulatory returns
• Lotteries in Malta reserved to the National Lottery concessionaire
• Serving other countries remains subject to those countries' laws; the MGA licence is not a passport

Malta iGaming market: size, players and payments

Malta's domestic player base is small; the value of the licence lies in the operators and suppliers based on the island. The MGA reported total revenue of €84.3 million for 2025, mainly from compliance contributions and levies, and continued licensing activity with 19 new licences issued.

Malta hosts hundreds of MGA licensees and B2B suppliers, including Betsson, Kindred, LeoVegas, Evolution and Pragmatic Play; the MGA issued 35 cease-and-desist letters, 22 warnings and 30 administrative penalties in 2025 and cancelled two licences.

Timeline: how Malta got here

1. 2004Remote Gaming Regulations make Malta the first EU state to license online gambling
2. 2018-08Gaming Act (Chapter 583) consolidates licences into B2C and B2B types valid for ten years
3. 2023-06Bill 55 inserts Article 56A on non-enforcement of certain foreign judgments against MGA licensees
4. 2025-06European Commission sends Malta a letter of formal notice (INFR(2025)2100) over Article 56A
5. 2025-09Malta replies to the Commission; analysis still under way in early 2026
6. 2026-04Legal Notices 84 and 86 of 2026 published: tiered gaming tax and narrower VAT exemption
7. 2026-10New gaming tax rates (15% Type 1, 10% Types 2 to 4) take effect for Malta-resident revenue

Outlook

The Commission may issue a reasoned opinion on Article 56A or refer Malta to the Court of Justice; either step would matter for operators facing player claims from other EU states. The October 2026 tax and VAT changes require system updates for the October return due 20 November 2026. The MGA continues to shift toward thematic supervision and AML examinations with the FIAU, and licence renewals from the 2018 conversion wave fall due from 2028.

Launching in Malta with GameBridge

Turnkey (your licence, our platform). An MGA licence is held by the operator's Maltese company with its own key function holders, so a Malta-licensed brand runs on GameBridge as its platform; GameBridge does not hold an MGA licence and does not represent its international licence routes as a substitute for one.

For an MGA licensee, GameBridge supplies the platform, aggregated content and compliance tooling: geo lists per target market, KYC and AML workflows aligned to FIAU procedures, the full limit set and self-exclusion tools required by the Player Protection Directive, segregated wallet reporting and monthly gaming revenue declarations that split Malta-resident GGR by game type for the tiered tax from October 2026. The system documentation and certification package support the MGA system audit and later vertical approvals, and GameBridge Studios and Originals titles ship with the certification package the MGA's recognized test labs expect.

• Per-market geo lists and language packs for EU-facing brands
• KYC and AML workflows aligned to FIAU implementing procedures
• Deposit, wager, loss and session limits with self-exclusion
• Malta-resident GGR split by game type for the tiered gaming tax
• Segregated player-funds reporting and monthly returns
• Certification package for the MGA system audit and game approvals

Malta-licensed brands typically serve several European markets, so the aggregated catalog of {providersAvailable} game providers is filtered per market and GameBridge Studios exclusives ship with the certification package required for MGA approval and for downstream local certifications.

Frequently asked questions

Sources and review

Reviewed against the sources below on 11 September 2026. Regulation changes; confirm the current position with local counsel before launch.

• Guidance Note: Licence Fees and Taxation — Malta Gaming Authority, accessed 2026-09-11
• Remote Gaming Services (B2C licences) — Malta Gaming Authority, accessed 2026-09-11
• The MGA publishes its 2025 Annual Report and Financial Statements — Malta Gaming Authority, accessed 2026-09-11
• Enhancements to Malta's VAT and Gaming Tax Frameworks for the Gaming Sector — Malta Gaming Authority, accessed 2026-09-11
• MGA Statement following Letter of Formal Notice on Article 56A — Malta Gaming Authority, accessed 2026-09-11
• June infringements package: key decisions (Malta, Regulation 1215/2012) — European Commission, accessed 2026-09-11
• Changes in Gaming Tax applicable from October 2026 — PwC Malta, accessed 2026-09-11

Regulatory summaries are provided for orientation only and are not legal advice. Licensing requirements change; we validate them with you during scoping.