The Gaming Tax (Amendment) Regulations, 2026, effective 1 October, revise Malta’s gaming tax framework, introducing tiered rates, clarifying qualifying activities, and imposing a EUR 3,000 annual studio broadcasting levy for operators filming or broadcasting gaming services.
Malta has issued the Gaming Tax (Amendment) Regulations, 2026 (Legal Notice 84 of 2026), published in the Government Gazette No. 21,615 on 1 April 2026.
The rules simplify the previous system by merging the gaming tax and gaming device levy into a single framework, effective 1 October 2026.
Redefinition of qualifying activities
The amendment clarifies the definition of “qualifying activity” to cover any licensed gaming service provided from Malta or to persons in Malta. Certain categories of operators, previously included, are now explicitly excluded. All other terms retain the meaning provided in S.L. 383.05.
Revised gaming tax rates
The new regulations introduce a tiered structure for gaming tax:
- 15% on aggregate revenue from Type 1 gaming services.
- 10% on aggregate revenue from Type 2, 3, and 4 services.
- 5% on revenue from controlled premises or licensed junket activities.
For gaming conducted solely via remote means, tax liability is based on whether the player is established or resides in Malta, not physical presence.
Studio broadcasting levy introduced
A fixed studio broadcasting levy of EUR 3,000 annually applies to operators using premises for filming or broadcasting gaming services. This payment is due in advance for twelve months and renewed on each anniversary.
Administrative and compliance updates
- Gaming revenue must be calculated monthly, with excess payments applied as set-off against future liabilities.
- The Authority may regulate reductions, credits, or other relief measures, including those arising from international agreements.
- Tax assessments become final if no valid appeal is filed or after the determination of any appeal.
Structural and terminology changes
- Several regulations in the principal Gaming Tax Regulations were amended, substituted, or deleted, including the removal of Part VII.
- Part III has been retitled “Studio Broadcasting Levy” to reflect its new scope.
