Malta Increases iGaming Taxes from 1 October 2026: What Operators Need to Know

Malta is introducing a major update to its gaming tax system on 1 October 2026, replacing the long‑standing flat 5% tax with a new tiered structure based on game type. These changes will affect both online and land‑based operators serving players located in Malta.

The reform also includes a higher studio levy and a significantly narrower VAT exemption, meaning many operators will face new VAT obligations for the first time.

Below is a clear breakdown of the new rules and what they mean for the industry.

🔎 New Gaming Tax Rates in Malta (Effective 1 October 2026)

Malta’s updated tax framework introduces different rates depending on the type of gaming activity:

Type 1 Games – 15% Tax

Games of chance played against the house, including:

• • Online casino RNG games
  • Virtual sports
  • Lotteries
  • Poker played against the house

Type 2, 3 & 4 Games – 10% Tax

This category covers:

• • Sports betting
  • Player‑versus‑player poker
  • Bingo
  • Betting exchanges
  • Controlled skill games

Other Activities – 5% Tax

• • Gaming inside controlled premises
  • Junkets and junket events

This new structure replaces the previous flat 5% gaming tax plus device levy, merging both into a single revenue‑based system.

📍 Who Must Pay the New Tax?

The updated rules apply only to gaming services offered within Malta.
For remote operators, tax liability depends on whether the player: