How are online gaming companies taxed in Malta?

The gaming tax varies according to the type of license as follows:

Class 1:

  • €4,600 per month for the first six months, subsequently €6,900 per month.

Class 1 under Class 4:

  • The gaming tax payable by casino operator is €1,150 per month.

The gaming tax payable by the host platform is as follows:

  • No tax for the first 6 months of operation
  • €2,300 per month for the subsequent 6 months
  • €4,600 per month for the rest to the period

Class 2:

  • Fixed-odds betting: 0.5% on the gross amount of bets accepted
  • On betting exchanges: 0.5% on the sum of all net winnings calculated per player per betting market. (In cases where the exchange is involved in the risk)
  • Pool betting: 0.5% on the aggregate of stakes paid.

Class 3:

  • Tax is a percentage of net takings. Percentage amount depends on nature of operation.

For more information contact Neville Cutajar