Malta Operators Face New Tax Filing Rules in 2026

Meera Desai
October 6, 2026
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Malta’s updated gaming tax and VAT framework took effect on October 1, 2026. The reforms introduce different tax rates for four gaming categories, replace the separate gaming device levy, and change how licensed operators report their obligations.

The changes were introduced through Legal Notices 84 and 86 of 2026 following measures announced in Malta’s 2026 Budget. Their stated purpose is to create a clearer and more predictable system for gaming businesses.

Tax Rates Now Depend on the Gaming Category

The revised model calculates gaming tax on aggregate gaming revenue. The applicable rate depends on the type of service being provided:

  • Type 1: Casino-style games and lotteries played against the house using a random number generator are subject to 15%.
  • Type 2: Betting against the house on events or competitions at odds set by the operator is taxed at 10%.
  • Type 3: Commission-based services, including player-versus-player poker, bingo and betting exchanges, are taxed at 10%.
  • Type 4: Controlled skill games also attract a 10% rate.

Qualifying activity conducted within controlled gaming premises remains subject to 5%. The same rate continues to apply to junkets and junket events.

Gaming Tax and Device Levy Are Now Combined

Operators previously had to account for gaming tax alongside a separate gaming device levy. The revised framework removes that parallel treatment and places the relevant charges within a consolidated gaming tax structure.

This means the classification of the activity and the way it reaches players now determine the applicable charge. For operators, the change should reduce duplication when assessing similar gaming revenue streams.

VAT Treatment Covers Betting and Casino Services

Legal Notice 86 also updates Malta’s VAT framework for gambling and betting services. The revised rules address the place of supply, the VAT treatment of selected gaming services and the circumstances in which eligible input VAT may be recovered.

Most sports betting and live casino supplies, as well as services provided by business-to-business operators, are generally treated as taxable for Malta VAT purposes under the updated approach. Narrow exemptions without credit remain relevant to limited activities, such as low-risk games, approved occasional junket events and betting conducted at sports venues.

Reporting Deadlines Cross Two Different Regimes

The transition is phased rather than immediate for every filing. Operators must match each return to the rules that applied during its reporting period:

  • September 2026 returns: Filed under the previous framework and due by October 20, 2026.
  • Portal treatment for September: The existing Portal continues to accept these submissions under the former requirements.
  • Updated Portal: Functionality for the revised VAT and gaming tax rules is scheduled to be available by November 1, 2026.
  • October 2026 returns: The first returns under the new system are due by November 20, 2026.

Accordingly, September filings should not be prepared using the new classifications, while October filings must follow the updated framework and reporting process.

Practical Priorities for Licensees

Operators should review how their activities are classified, separate revenue by gaming type and confirm whether VAT recovery is available for relevant costs. Internal tax calculations, reporting controls and supporting records may all need to be adjusted before the first filing under the new rules.

The Malta Tax and Customs Administration and the Malta Gaming Authority are expected to continue publishing guidance during the changeover. For licensees, the key dates are October 20 for September returns, November 1 for the planned Portal update and November 20 for the first return governed by the revised framework.

Author Meera Desai