These business-friendly tax and gaming regulations help create the ideal conditions for a company within the iGaming industry to base themselves in Malta. This is also a win-win situation, with the iGaming industry contributing 12 to 13 per cent of Malta’s overall GDP. Benefits of living in Malta Laws, regulations and guidance related to gaming in Malta. A number of laws and regulations have been drawn up to create the regulatory framework that covers the activities licensed by the Malta Gaming Authority (MGA). However, under the New Licence Fees Regulations, Class 4 licensees will no longer be required to pay a monthly gaming tax, ‘Compliance Contribution’, for every operator they supply licensed in an EEA jurisdiction (other than Malta) or another jurisdiction. Gaming types shall be four, pursuant to the Gaming License . Fees Regulation 2017: The Malta VAT Guidelines on Gambling services (“the Guidelines ”) expressly specify which gambling supplies qualify for VAT exemption in terms of Malta VAT law, in line with the EU VAT Directive – namely: 1. The provision of any facilities for the placing of bets and wagers, including the services of book makers, betting exchanges and any The Gaming Act came into force in August 2018 as a result of a legislative and regulatory overhaul of the previous Maltese gaming regime, namely the former Gaming Act which regulated land-based casinos and casinos on cruise ships within Maltese territorial waters, whilst the Lotteries and Other Games Act regulated all other forms of gaming, including remote gaming and skill games with prizes, together with other land-based Relevant Products being (amongst others) the National However, under the New Licence Fees Regulations, Class 4 licensees will no longer be required to pay a monthly gaming tax, ‘Compliance Contribution’, for every operator they supply licensed in an EEA jurisdiction (other than Malta) or another jurisdiction. Gaming types shall be four, pursuant to the Gaming License Fees Regulation 2017, as Therefore, Maltese remote gaming companies will only pay the applicable gaming tax of 5% on gaming revenue generate from Malta-based players. Malta Gaming Tax: Fees for Gaming Operations The Malta Gaming Authority has issued specific licence fees which apply to (Business-to-Customer) and (Business-to-Business) operations in Malta. Malta Gaming Authority Appoints New Chief Executive Officer. The Board of Governors of the Malta Gaming Authority has appointed Dr Carl Brincat as Chief Executive Officer of the MGA with immediate effect, in terms of article 6(2)(a) of the Gaming Act (Cap. 583 of the Laws of Malta). Legislation and Regulations A number of laws and regulations have been drawn up to create the regulatory framework that covers the activities licensed by the Malta Gaming Authority (MGA). In this section you can find the English and Maltese versions of all the laws and regulations related to gaming. Whilst the Authority makes every effort […] Malta Gaming Authority (MGA) is the body that regulates and is responsible for the governance of any form of gaming in Malta. Besides being the first European regulatory body to regulate online gambling, the MGA’s regulatory regime is both technology neutral and game neutral. Tax Malta’s beneficial tax regime, especially when compared to other
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