Malta to Simplify Tax System for iGaming Companies: New VAT and Gaming Tax Changes Explained

Executive Summary: The Government of Malta is overhauling its iGaming tax regime with coordinated Value Added Tax (VAT) and gaming tax reforms set to take effect on 1 October 2026. These changes – announced via Legal Notice 84 (gaming tax) and Legal Notice 86 (VAT) of 2026 – follow industry feedback and aim to make Malta’s tax system clearer, fairer and more competitive.

The VAT exemption for gambling will be sharply narrowed (covering only very limited activities), meaning most online gambling and sports betting will become subject to Malta VAT (enabling input VAT recovery). At the same time, Malta is consolidating its gaming tax and device levies into a single simplified tax regime for both land‑based and online operators (applied only to services provided to players physically present in Malta).

Together, these measures provide operators with greater tax certainty and neutrality while preserving Malta’s appeal as a stable iGaming hub.

Malta to Simplify Tax System for iGaming Companies in 2026

Malta’s Finance Ministry and gaming regulator have announced comprehensive reforms to simplify taxation for the iGaming sector. As of October 1, 2026, the country will implement new VAT rules and gaming tax changes designed to clarify which gambling activities are VAT‑exempt and to streamline gaming tax charges. The initiative was unveiled in connection with the 2026 Budget as part of Malta’s commitment to safeguard the long‑term sustainability, competitiveness and regulatory certainty of its gaming industry. Stakeholders have been engaged through public consultations and information sessions, and further guidance will be issued by the Malta Tax and Customs Administration (MTCA) and Malta Gaming Authority (MGA) to assist operators with the transition.

The key objectives are twofold: (1) to narrow Malta’s longstanding broad VAT exemption for gambling so that only narrowly defined activities remain exempt (thus making most betting and gaming supplies taxable at the Maltese VAT rate, typically 18%), and (2) to reconfigure the gaming tax framework by merging separate levies into a single simplified tax structure based on game type and mode of delivery. By redefining the scope of exempt activities and harmonizing gaming taxes for online and land‑based play, Malta aims to eliminate ambiguity in taxation, reinforce the principle of taxing gambling at the place of consumption, and enhance the neutrality of VAT for gaming operators.

Malta iGaming Tax Changes Effective Date and What It Means

The new tax regime for iGaming takes effect on 1 October 2026. This was confirmed in Legal Notices 84 and 86 of 2026, both published on 1 April 2026, which amend the existing Gaming Tax Regulations and VAT Act, respectively. These changes give operators several months to prepare before the go‑live date. In practice, this means that from 1 October 2026 onwards, most online and land‑based gambling services will have a clear, taxable VAT treatment, and the new consolidated gaming tax rules will apply to activities within Malta.

The transitional details (such as how previously exempt transactions are treated during the changeover) have not been fully specified in the notices, but stakeholders are advised to assume no grandfathering of the old rules. Operators should treat all qualifying gaming activities provided on or after 1 October 2026 as falling under the new VAT and gaming tax framework. Preparations should begin well in advance to update billing systems, contracts and accounting practices to the new rules.

New Malta VAT Rules for Gambling and Betting Operators

Legal Notice 86 of 2026 rewrites Malta’s VAT exemption for gambling (Item 9 of Part Two, Fifth Schedule of the VAT Act). The former exemption allowed a broad range of gambling supplies, but it has been significantly narrowed. Going forward, only “low-risk games”, certain approved junket events held on an occasional basis, and in-venue sports betting (bookmaking at a live event venue) will remain exempt without credit. All other gambling services – including most forms of online casino, sports betting (online and B2C), live dealer casino, poker, and other remote betting – will now be standard-rated at 18% Maltese VAT, provided the place of supply rules deem them consumed in Malta.

In practical terms, this means that typical B2C and B2B iGaming services that were previously treated as VAT-exempt will now generally be taxable transactions. For example, an operator offering sportsbook, RNG casino, or virtual table games to players (customers) will charge 18% VAT on services to any players located in Malta. (Notably, online live casino hosted in Malta is treated as an electronically supplied service provided to where the customer resides – so Malta-based operators will not charge Maltese VAT on cross-border live casino bets unless the customer is in Malta.)

To help firms interpret the new rulebook, the MTCA has issued detailed guidelines (effective 1 October 2026) clarifying exactly which activities the Minister has approved for exemption. The upshot is greater certainty: most betting and gaming supplies that were once in a grey zone will now clearly be either taxable or in a very narrow exempt category.

Malta Gaming Tax Reform for Online and Land-Based Operators

In parallel with the VAT overhaul, Malta’s Gaming Tax (Amendment) Regulations 2026 (LN 84/2026) amend the Gaming Tax Regulations (S.L. 583.10). The core change is the simplification and consolidation of gaming taxes. Under the old regime, authorised operators in Malta paid gaming tax on revenue (varying by game type) plus separate device levies on gaming machines. The amendments merge those into a single tax framework: one unified “gaming tax” levy on qualifying gaming activity provided to players physically present in Malta, with rates structured by game category and delivery mode.

For both online and brick‑and‑mortar operators, the result is a clearer, more equitable tax scale when serving customers in Malta. The restructuring also eliminates the old device levy, instead folding equipment charges into the new rate schedule. A notable side‑measure is the introduction of a higher “Studio Broadcasting Levy” of €3,000 per annum (up from €500) for licensees operating live-streaming studios in Malta. All of these gaming tax changes apply only to services where the player is physically in Malta and take effect 1 October 2026.

How Malta’s New iGaming Tax Framework Affects Sports Betting and Live Casino

Malta’s reforms have a significant impact on sports betting and live casino. For sports betting, the only VAT-free bets will be those placed at a physical venue during a live event (these remain exempt by policy). All online sports betting (internet bookmakers) will now be subject to VAT. Similarly, traditional casino gaming in a land‑based casino remains exempt by the “gaming license” definition, but any equivalent remote casino activity (e.g. live dealer streams or RNG casino) is treated as taxable virtual entertainment. Indeed, Malta’s tax authorities have clarified that live casino games streamed to remote players are supply-of-services to where the player resides, so they generally escape Maltese VAT unless the player is also in Malta.

In practice, Malta-licensed sports betting and live casino operators will mostly charge 18% VAT (for B2C customers in Malta). This brings those activities into line with standard consumption taxes and unlocks input VAT credit opportunities. As Deloitte notes, “most operators – including … sports betting and live casino – will in principle be treated as taxable for Malta VAT purposes as from 1 October 2026, resulting in a clearer VAT treatment and enhanced input VAT recovery position.”. B2B suppliers to these verticals (platform providers, software developers, etc.) will also find that fees are now subject to VAT, meaning group services can claim more offset as costs become linked to taxable outputs.

Malta VAT Exemption Changes for Gambling Services Explained

Under the new rules, Malta’s VAT exemption for gambling is tightly confined. Legal Notice 86 replaces the previous catch-all language with a simple definition: “Betting, lotteries and other forms of gambling, as may be approved by the Minister.”. Crucially, the MTCA’s April 2026 guidelines list only the following Minister-approved exempt activities:

• Low-risk games (as defined in Malta’s Gaming Authorisations regulations), such as basic amusement games.
• Occasional junket events (MGA‑approved gaming tours or events held infrequently, requiring special planning).
• In-venue sports betting (bookmakers or betting facilities physically present at a real-life sporting event).

All other gambling supplies are not exempt. This includes online casino games, lotteries, video lottery terminals, mobile bets, poker, raffle schemes, and any service offered by a Maltese operator to an online player. These will be standard-rated at 18% VAT in Malta when the player is in Malta. In short, the VAT exemption is no longer the default for gaming services – it is an exception limited to very specific cases.

Because of the narrow scope, many Malta-based operators who were once fully VAT-exempt will find that much of their business is now taxable. For example, a bingo operator or an online poker site previously outside VAT will now need to register and charge VAT on those services to Maltese customers. The result, as the authorities emphasize, is that Malta’s VAT treatment will better reflect the place of consumption and allow for fair input VAT recovery. Indeed, the MTCA notes that the new rules ensure “the principle of taxation at the place of consumption is adequately reflected” and establish a “fair and simple mechanism for the protection of the neutrality of VAT for gaming operators.”

Input VAT Recovery for iGaming Companies in Malta

A central commercial benefit of the reforms is improved input VAT recovery. Under the old system, operators supplying mostly exempt gaming services had little or no ability to reclaim the VAT incurred on their costs (marketing, technology, etc.), since exempt supplies “without credit” preclude input deductions. By expanding the range of VATable services, the new framework means a larger proportion of operator outputs will carry VAT, thereby entitling firms to offset more of their input tax.

Practically speaking, companies should now review their costs and determine which expenses can be partially or fully reclaimed. For example, a sportsbook that begins charging VAT on bets will be able to recover VAT on player referral costs, platform fees and professional services that were previously unrecoverable. As Camilleri Preziosi notes, the “most significant commercial implication of the reform is the potential improvement in input VAT recovery for many gambling operators,” since “a narrowing of the exemption, meaning that more supplies become taxable, should, in principle, increase the proportion of input VAT that operators are entitled to recover.”.

Industry commentators also highlight this upside: “should result in improved input VAT recovery rates,” especially for traditionally high-cost areas like software, infrastructure, marketing and outsourced services.

Operators should therefore map their current VAT recovery position and update their tax accounting to capture the new eligible credits. In many cases, previously unrecovered VAT on shared costs (like corporate overhead) can now be prorated and claimed, boosting cash flow. This improved VAT neutrality was a deliberate policy goal of the Malta reforms.

Legal Notice 84 of 2026 and Legal Notice 86 of 2026 Explained

The legislative instruments underpinning these changes are:

• Legal Notice 84 of 2026 – Gaming Tax (Amendment) Regulations, 2026. This amends the Gaming Tax Regulations (S.L. 583.10) under the Gaming Act. Its key points are the reconfiguration of gaming tax for qualifying activity (players physically in Malta) and the elimination of the separate gaming device levy. The exisiting concepts of a flat gaming tax and a device levy are merged into a single tax schedule based on game type or mode of play. Part VII of the old law (device levy on machines) is deleted, and an annual Studio Broadcasting Levy is raised to €3,000 for operators running licensed live-stream studios in Malta. This levy increase (from €500 to €3,000) was specifically announced by industry lawyers. The amendments are effective 1 October 2026, giving licensees time to adjust.
• Legal Notice 86 of 2026 – Value Added Tax Act (Fifth Schedule) Amendment. This substitutes Item 9 of the Fifth Schedule of Malta’s VAT Act (Cap. 406) with narrower language about “betting, lotteries and other forms of gambling, as may be approved by the Minister.” In effect, LN 86 tightens the VAT exemption. As discussed above, only certain approved gambling services remain exempt (low-risk, junkets, in-venue betting). All other gambling supplies become standard-rated (18%). The MTCA simultaneously issued VAT guidelines on 6 April 2026 to define the exempt categories and clarify place-of-supply rules for remote gaming. These measures also take effect on 1 October 2026.

Together, LN 84 and LN 86 represent a coordinated overhaul of Malta’s gambling tax regime. LN 84 simplifies and unifies gaming taxes, while LN 86 refocuses the VAT exemption. Both strive to balance revenue neutrality with competitive neutrality: they apply only to supplies related to Malta (players present in Malta), leaving cross-border business unaffected. The changes reflect policy decisions announced in the Budget 2026 and are backed by explanatory notes issued by the Ministry of Finance.

Malta Gaming Authority and MTCA Tax Reform Update for Operators

Malta’s gaming regulator (MGA) and tax authority (MTCA) are actively supporting this transition. On 9 April 2026, the MGA and MTCA announced they will jointly host an Information Session for stakeholders on 27 April 2026 to explain the legislative updates and practical application of the new VAT and gaming tax rules. In communications, both agencies stress that the reforms respond to industry feedback and are aimed at providing “a clearer and more predictable tax framework for operators”.

The MGA has also issued guidance for licensees, and the MTCA published the aforementioned VAT guidelines (Art. 75 of the VAT Act) confirming exempt supplies. Operators are advised to keep abreast of any further circulars or clarifications from these bodies in the coming months. The authorities emphasize collaborative dialogue, with resources like dedicated webinars and helplines to ensure that all affected iGaming businesses understand the changes.

How Malta’s Tax Reform Improves Regulatory Clarity for iGaming Companies

The 2026 reforms significantly improve regulatory clarity in Malta’s gaming sector. Previously, the interaction of gambling VAT rules and various gaming levies could be confusing and inconsistent across different game types and platforms. The new framework removes that ambiguity. By precisely defining which games are exempt and aligning VAT with consumption principles, operators know exactly when VAT applies and can plan accordingly. Simultaneously, consolidating multiple taxes into one schedule removes complexity from the gaming tax side.

As the MTCA/MGA press release states, the goal is a “clearer and more predictable tax framework” that reinforces Malta’s competitiveness. In effect, all iGaming companies will now operate under one coherent system instead of juggling disparate rules. This greater certainty benefits both large and small operators (B2C and B2B) by making compliance simpler and reducing disputes. For example, an RNG casino operator will no longer face uncertainty over whether its online slots are exempt or taxable – under the new law they are plainly taxable, with a fixed VAT treatment. Overall, by eliminating grey areas, the reforms help ensure that Malta’s regulatory stance is transparent and consistent.

What Malta’s New Gaming Tax Structure Means for B2C and B2B Providers

Both B2C (consumer-facing) and B2B (business-to-business) gaming providers in Malta will feel the impact of the tax changes. For B2C licensees (online casinos, sportsbooks, bingo halls, etc.), the main effect is on pricing and accounting. Services sold to Maltese players will now carry VAT, so operators must adjust prices and billing to include 18% VAT. They will also become eligible to reclaim VAT on related expenses. The unified gaming tax rates simplify the way they calculate gaming taxes on Malta‑based play, replacing multiple levies with a single percentage or fee per game type.

For B2B suppliers (platform providers, software vendors, media studios, marketing agencies serving Maltese gaming firms), the change is that their fees for services provided within Malta will now be standard-rated (if not already). This means they will charge 18% VAT to their Maltese gaming clients and can reclaim VAT on costs, which can improve cash flow. In short, virtually all interactions between Malta-licensed operators and their partners now occur under a transparent VAT regime.

Industry analysts emphasize that all operators – both B2C and B2B – should review how the new rules affect their VAT positions. In particular, contractual arrangements might need updating. For example, global service fees (legal, consultancy, hosting, etc.) that were bundled into exempt gaming contracts can now be invoiced with VAT, subject to recovery. As one expert put it, “it is imperative for all B2C operators as well as B2B providers operating in Malta to review how the new rules will impact their VAT position, prepare for and execute any changes necessary to their pricing, accounting and billing systems ahead of 1 October 2026.”.

Why Malta Is Updating Its iGaming Tax System Now

Malta’s timing is driven by a combination of industry feedback, fiscal policy and strategic considerations. The reforms were flagged as part of the Budget 2026, reflecting the government’s aim to modernise Malta’s gaming tax framework in line with EU norms and competitive pressures. The long-standing broad VAT exemption had created distortions (e.g. non-recovery of VAT, grey zones), so narrowing the scope was deemed necessary to protect the neutrality of tax and level the playing field.

According to official statements, the changes “respond directly to feedback received through ongoing engagement with the gaming industry” and are meant to “reinforce Malta’s competitiveness and long-term attractiveness as a leading gaming jurisdiction.”. In other words, by simplifying the system, Malta hopes to reduce compliance headaches and prevent future disputes, thus enhancing certainty. The consolidation of taxes also helps smaller operators by reducing the burden of multiple filings. In sum, Malta is updating now to ensure its tax rules remain robust, efficient and aligned with best practices before the EU or international bodies possibly push for reforms in the sector.

How iGaming Companies in Malta Should Prepare for the October 2026 Tax Changes

Operators should take proactive steps in the months leading up to 1 October 2026:

• Reclassify products and services: Identify which offerings (games, bets, casino products, B2B services) fall within the exempt categories, and which will be newly taxable. Update product lists accordingly.
• Review pricing and invoicing: Change billing systems and contracts to charge 18% VAT on taxable gaming supplies. Recalibrate player prices or commission structures if needed to reflect VAT inclusion.
• Update accounting and ERP systems: Ensure financial software can handle new tax codes, with separate accounts for exempt and taxable revenue, and that it can record reclaimed input VAT.
• Modify group structures if needed: Consider reorganising corporate structures or service agreements to take advantage of increased VAT recovery, as recommended by advisers.
• Train staff and stakeholders: Educate finance, legal and compliance teams about the new definitions and rules so they can apply them correctly.
• Plan cash-flow: Prepare for the cash timing impact of VAT payments vs refunds; taxable sales will generate VAT to remit, while input credits will come in on different schedules.
• Consult advisers: Engage tax/legal counsel or consult the MGAs/MTCA guidance for any uncertainties.

The goal is to ensure systems and policies are ready before October. As Deloitte advises, firms should “prepare for and execute any changes necessary to their pricing, accounting and billing systems ahead of the go-live date of 1 October 2026”. Likewise, BDO’s industry brief notes the effective date leaves a “limited window to act”, urging operators to reassess classifications, revisit cost allocations and supply chains, and quantify the benefits of improved VAT recovery.

2025-11Budget 2026 hints atgaming taxreview【32†L15-L23】2026-04-01Legal Notices 84 &86 published (Govt.Gazette)【32†L6-L14】【31†L86-L94】2026-04-06MTCA issues VATGuidelines(Approved exemptsupplies)【31†L116-L124】【35†L30-L39】2026-04-27MGA/MTCAstakeholderinformation sessionheld【40†L28-L36】2026-10-01New VAT and gamingtax rules takeeffect【32†L6-L14】【15†L199-L203】Implementation Timeline for Malta iGaming Tax ReformShow code

Malta iGaming Compliance Checklist for VAT and Gaming Tax Reform

• Determine tax status of each activity: Classify all gambling products (sports bets, casino games, lotteries, etc.) as exempt without credit or taxable, based on the revised exemption rules.
• Update VAT registrations and returns: Ensure the company’s VAT registration covers any newly taxable supplies and plan for adjusted filing formats (e.g. new fields for gaming sales).
• Modify invoicing and documentation: Include VAT on invoices for taxable gambling services to Maltese customers; clearly record exempt supplies as such.
• Assess input VAT claims: Review historic and ongoing costs to capture new input tax deductions. Apply a revised input tax recovery ratio where more sales are VATable.
• Adjust corporate structures (if needed): Consider internal reorganisations or intra‑group supply changes to optimize VAT recovery now that many services are taxable.
• Communicate with partners and customers: Inform affected parties (platform vendors, affiliates, etc.) of the VAT changes so contracts and pricing can be updated.
• Train finance and legal teams: Ensure staff understands which products changed tax status and how to apply the new rules correctly.
• Update compliance calendars: Add key dates (e.g. Oct 1 implementation, any interim reporting) to regulatory calendars and remind teams of upcoming deadlines.
• Review historic contracts: Identify any long-term deals or pricing arrangements that assumed exempt VAT status and renegotiate if needed.
• Seek expert guidance: Engage professional advisors or the MTCA/MGA helplines for complex cases or uncertainties.

By running through this checklist, iGaming operators can improve compliance readiness. A methodical approach – classifying services, reconfiguring billing, and recalibrating recoveries – will help avoid mistakes when the October 2026 changes arrive.

Malta’s Position as a Leading iGaming Jurisdiction After the 2026 Tax Changes

The 2026 tax reforms are intended to bolster Malta’s standing as a premier iGaming jurisdiction. By creating a more transparent and efficient tax system, Malta reaffirms its commitment to stable regulation and fiscal competitiveness. The coordinated overhaul was explicitly framed as reinforcing Malta’s long-term attractiveness; in the Finance Ministry’s words, the changes aim to “strengthen Malta’s fiscal resilience, regulatory clarity and international standing as a leading gaming jurisdiction.”.

In practical terms, the new framework should make Malta even more appealing to operators who value certainty. Clear tax rules reduce compliance costs and legal risks. Improved VAT recovery in particular gives firms a financial boost, making Malta as a base more lucrative compared to jurisdictions with non‑recoverable gaming taxes. Moreover, the fact that Malta is now aligning its VAT treatment with EU-consistent place-of-supply principles may avert future legal challenges and ensure smooth cross-border cooperation.

Ultimately, Malta’s ability to adapt its laws in consultation with the industry – without fundamentally raising tax burdens beyond fairness – should help it maintain its leadership role. The emphasis on measured reform rather than protectionism suggests Malta intends to remain a stable and business‑friendly hub, even as other countries enact stricter gambling levies. As one analyst notes, these changes are a “measured and forward‑looking policy response” that provides “greater certainty and efficiency” for operators.

Frequently Asked Questions (FAQs)

1. What are the main changes to Malta’s iGaming tax system in 2026?
   Malta will tighten its VAT exemption for gambling and simplify its gaming taxes. The VAT exemption will be limited to certain low-risk games, occasional junkets and on-site sports betting. Most gambling/betting supplies will become subject to standard (18%) VAT. Simultaneously, Malta will merge the separate gaming tax and machine/device levies into a single unified gaming tax structure for services provided to players in Malta.
2. When do the new VAT and gaming tax rules take effect?
   The new rules come into force on 1 October 2026. Legal Notices 84 and 86 of 2026 (published 1 April 2026) announce the changes and set this effective date. Operators have until then to prepare for the transition.
3. How will the VAT changes affect iGaming operators?
   Operators will have to review which of their gaming services are now taxable. Many services previously exempt will now carry 18% VAT when the player is in Malta. This means charging VAT to Malta-based customers and adjusting prices/contracts. The positive side is that operators can begin reclaiming VAT on business costs related to those services, improving cash flow.
4. What does Legal Notice 84 of 2026 cover?
   LN 84/2026 amends Malta’s Gaming Tax Regulations (S.L. 583.10). It restructures gaming taxes by merging separate taxes and levies into one. Under LN 84, both land-based and remote operators offering games to Malta-present players will pay a single gaming tax rate (by game category) instead of multiple levies. It also increases the annual studio broadcasting levy to €3,000 for MGA licensees with live-stream studios.
5. What does Legal Notice 86 of 2026 cover?
   LN 86/2026 amends the VAT Act’s Fifth Schedule. It narrows the VAT exemption for gambling by replacing broad wording with a simpler definition and limiting the list of exempt games. The MTCA has confirmed (via guidelines) that only low-risk games, one-off junket events, and on-site sports betting at venues remain VAT‑exempt without credit. All other gambling/betting services become standard-rated.
6. How are sports betting and live casino affected?
   Sports betting: Only bets made in person at a physical event stay VAT-exempt. Online sports bets will be taxable. Live casino: Casino games streamed from Malta are treated as services provided to the player’s location. If the player is outside Malta, Maltese VAT does not apply; if in Malta, 18% VAT applies. In practice, Malta-licensed live casino and casino-like games (e.g. online slots) offered to local players are now taxable, allowing operators input VAT credits.
7. Can iGaming companies recover input VAT after the change?
   Yes. One of the reform’s aims is to improve input VAT recovery. Since more gaming supplies will be subject to VAT, operators will get credit on more of their expenses. For example, if an operator’s activities were largely exempt before, they might not have recovered VAT on costs like marketing or software. With the expanded taxable base, a higher share of those inputs become deductible against output VAT.
8. What should B2C and B2B providers do now to comply?
   Both should audit their services and update systems. B2C operators (online casinos, sportsbooks, etc.) need to update pricing and billing to include VAT on taxable services, revise contracts, and adjust accounts. B2B providers (platforms, software, marketing) should also charge VAT on services supplied in Malta and claim back VAT on their inputs. In all cases, firms should reclassify products, update ERP/VAT systems, and train staff on the new rules.
9. Why is Malta narrowing the VAT exemption now?
   The change was motivated by policy and economic considerations. The broad exemption had led to complications and blocked input tax recovery. Narrowing it ensures consumption is taxed at the right place (promoting VAT neutrality) and brings Malta in line with EU norms. Officials have noted the reform follows industry feedback and is part of strengthening Malta’s long-term competitiveness and fiscal sustainability.
10. How will these changes affect Malta’s attractiveness to iGaming investors?
    The reforms are intended to enhance Malta’s attractiveness by providing predictability and fairness. Clear tax rules reduce legal risk and improve financial planning. Increased VAT recovery and streamlined tax charges can improve operators’ bottom lines. In summary, by updating its tax system in a balanced way, Malta aims to maintain a stable and competitive environment that continues to draw iGaming businesses.

Conclusion

In summary, Malta’s 2026 tax reforms mark a major step toward a simpler and more equitable iGaming tax regime. By clarifying the VAT treatment of gambling, unifying the gaming tax structure, and setting a definitive implementation timeline, the Maltese authorities are giving operators greater certainty about their tax obligations. These changes do not raise tax rates arbitrarily but rather reshape the existing framework to align with economic realities and industry needs. Importantly, most licensed operators will gain enhanced input VAT recovery, offsetting some of the additional VAT compliance costs.

As Malta implements these measures on 1 October 2026, it will watch how they affect business flows. However, initial analyses suggest Malta will emerge with a stronger reputation: a jurisdiction that balances regulatory clarity and investor incentives. With comprehensive preparation, iGaming companies can navigate the transition smoothly and leverage the new rules to strengthen their competitive position.

Sources and Citations

• Official / primary sources
  • Malta Gaming Authority — Enhancements to Malta’s VAT and Gaming Tax Frameworks for the Gaming Sector.
  • Malta Tax and Customs Administration — Enhancements to Malta’s VAT and Gaming Tax Frameworks for the Gaming Sector (PDF).
  • Legislation Malta — Legal Notice 84 of 2026: Gaming Tax (Amendment) Regulations, 2026.
  • Legislation Malta — Legal Notice 86 of 2026: Value Added Tax Act (Amendment of Fifth Schedule) (Amendment No. 2) Regulations, 2026.
  • Government of Malta — Government Notice No. 508: Explanatory Notes for the Gaming Tax (Amendment) Regulations, 2026.
  • Government of Malta — Government Gazette, 1 April 2026 (PDF).
• MTCA VAT guidance on Item 9 / Fifth Schedule
  • MTCA — VAT Guidelines index.
  • MTCA — Guidelines on Item 9 of Part Two of the Fifth Schedule to the Value Added Tax Act (updated guideline, effective 1 October 2026) (PDF).
  • MTCA — Guidelines on Item 9 of Part Two of the Fifth Schedule to the Value Added Tax Act (2017 baseline guideline) (PDF).
• Advisory / expert analyses
  • Deloitte Malta — Guidelines issued on new VAT regime for gambling and betting.
  • PwC Malta — Changes to Malta VAT exemption for gambling from 1 October 2026.
  • Camilleri Preziosi — Revised VAT Treatment of Gambling Services — Legal Notice 86 of 2026 and MTCA Guidelines.
  • BDO Malta — Malta VAT Update: Gambling Exemption Refined (L.N. 86 of 2026).
• Malta Institute of Taxation updates
  • Malta Institute of Taxation — VAT exemption for gambling & betting to be revised.
  • Malta Institute of Taxation — Changes to Gaming Tax rules announced.

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