Gaming Tax and Licence Fees

Gaming Tax

The relative gaming tax applicable by the Malta Lotteries &Gaming Authority:

• Gaming Tax for Class 1 (online gaming) - Standalone is Eur7,000 per month. Gaming Tax for Class 1 on 4 is Eur1,200 per month.
• Gaming Tax for Class 2 (online betting) - A sum equivalent to half of one per centum (0.5%) on the gross amount of bets accepted in online betting operations.
• Gaming Tax for Class 3 is 5% on net income which is defined as the net revenue less direct costs: bonuses, commissions and payment processing fees (eCommerce Fees).
• The Gaming Tax for Class 4 – no gaming tax (inherits tax of its sub-licensees).

In the case of Classes 2, 3 and 4 licenses, the total maximum amount of tax payable per annum by one licensee in respect of any one license shall not exceed Eur466,000. In the case of Class 3 on 4, tax will be paid proportionally depending on the number of licensees operating on the Class 4 gaming platform.

Licence Fees

Licensing fee applicable to the Malta Gaming Commission (Lotteries and Gaming Authority - LGA):

• There is an initial Processing fee (non-refundable) in respect of every application of Eur2,330.
• The Annual license fee in respect of class 1, class 2 and class 3 - Eur7,000 per class / license.
• The annual license fee for class 4 is nil for the first 6 months, Eur2,300 per month for the next 6 months (month 7 to 12) and Eur4,600 from month 13 onwards.
• The annual licence fee is to be paid within fifteen days from the formal granting of licence and repeated annually accordingly.