Gaming Tax

Malta has a very competitive gaming tax system depending on the type of license held.

Class 1: Euro 4660 per month during the first 6 months after issue of the license and subsequently Euro 6990 per month for the entire duration of the license period. However, in case where a Class 1 licensee (a casino operator) operates from a host with Class 4 licence the gaming tax payable by the casino operator is reduced to Euro 1165 per month.

Class 2: 0.5% on the gross amount of bets accepted.

Class 3:  5% on the sum of all net winnings calculated per player per betting market.

Class 4: No tax for the first 6 months of operation; Euro 2,330 per month for the subsequent 6 months and then Euro 4,600 per month for the entire duration of the license.

Gaming tax in Malta is capped: The maximum gaming tax payable per annum by one licensee in respect of any one license will not exceed Euro 465,900.