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Sovereign state
Europe
ISO MT
Review due

Malta: gambling regulation and licensing

Republic of Malta

  • Online casinoRegulated
  • Online sports bettingRegulated
  • Online pokerRegulated
Regulator
Malta Gaming Authority
Headline tax
5% GGR
Licence required
Yes
Last verified
30 Aug 2026

Summary

Malta is the anchor jurisdiction of European online gambling, and the reason is longevity rather than price. The Malta Gaming Authority licenses under the Gaming Act, Chapter 583, in force since 2018, which replaced a fragmented set of class licences with two: a B2C gaming service licence for operators and a B2B critical gaming supply licence for suppliers. That split matters commercially, because it made Malta the natural home for the supplier layer as well as the operator layer. The draw is a stable EU regulator, a ten-year licence covering multiple game types under one authorisation, and a headline gaming tax of 5% on revenue from Malta-based players, alongside licence fees and a compliance contribution. Because the 5% applies to Maltese players only, the effective tax on a business serving other markets is driven by those markets rather than by Malta. The pressure on the model is that a Maltese licence no longer opens the European market by itself. Most significant member states now require a local licence, so Malta functions as a base of establishment and a supplier hub rather than a passport, and operators hold it alongside national licences rather than instead of them. The reputational question is the one to watch. Malta has faced sustained scrutiny over anti-money laundering supervision and over legislation shielding its licensees from enforcement of foreign judgments, and how it handles that determines whether the licence continues to carry weight with banks, regulators and partners.

Key facts

Regulator
Malta Gaming Authority (MGA)
Regulator type
Dedicated regulator
Headline tax
5% GGR
Licence required
Yes
Minimum age
Not yet verified
Tax base
Gaming tax of 5% on the gaming revenue generated from players located in Malta. Revenue from players outside Malta is generally outside the Maltese gaming-tax base, and B2B licensees are exempt. Operators also pay licence fees and a compliance contribution. Confirm the current bands against the Gaming Tax and licence-fee regulations.
Capital
Valletta
Currency
EUR
Official languages
Maltese, English

Licensing

Licence required
Yes
Application window
Not yet verified
Local establishment required
Not yet verified
Local server required
Not yet verified

Licence types

  • B2C Gaming Service Licence

    Scope
    Operators offering gaming directly to players (casino, betting, poker and other remote gaming). Covers game types 1 to 4.
    Term
    10 years
  • B2B Critical Gaming Supply Licence

    Scope
    Suppliers of games, platforms and critical services. B2B licensees hold no Malta-player gaming revenue and are outside the gaming-tax base and the compliance contribution.
    Term
    10 years

Taxation

Headline GGR tax
5% GGR
Effective date
Not yet verified
Tax base
Gaming tax of 5% on the gaming revenue generated from players located in Malta. Revenue from players outside Malta is generally outside the Maltese gaming-tax base, and B2B licensees are exempt. Operators also pay licence fees and a compliance contribution. Confirm the current bands against the Gaming Tax and licence-fee regulations.

Advertising

Advertising permitted
Yes
Affiliate rules
Affiliates are not separately licensed by the MGA, but their promotion is a commercial communication of the licensee, so the licensee remains accountable for compliance.
Sponsorship rules
Sponsorship counts as commercial communication and carries the same disclosure and content obligations, including the identification requirements and the restrictions on public visibility.
Celebrity and influencer rules
Commercial communications must not appeal to minors or use imagery, characters or personalities with particular appeal to those under 18. Influencer promotion falls within the definition of commercial communication.
Social media rules
Online and social media promotion is commercial communication and carries the same disclosure and content requirements, including the prohibition on appealing to minors.
Bonus advertising rules
Promotional offers must be presented clearly with their material terms, and must not be misleading about the likelihood of winning or the value of the offer.
Mandatory warnings
Commercial communications must carry responsible-gaming information along with the licensee name, licence number and minimum participation age.
Penalties for breach
The MGA operates a Commercial Communications Committee and has published guidelines. It can require withdrawal of non-compliant material and impose administrative penalties, escalating to action against the licence for serious or repeated breaches.

Restrictions

  • Commercial communications are governed by the Gaming Commercial Communications Regulations (S.L. 583.09), which cover any text, image, sound or other medium promoting the goods, services, image or brand of a person carrying out a licensable gaming activity.
  • Every commercial communication must display the licensee name, the licence number, the minimum age to participate and responsible-gaming information.
  • There is a broad prohibition on gambling advertising in public places, covering areas accessible to or visible by the general public such as billboards and public transport.
  • Exemptions from the public-place prohibition apply to locations frequented mainly by tourists, including airports, hotels and holiday complexes.
  • Commercial communications must not be misleading, must not target minors or vulnerable people, and must not portray gambling as a solution to financial or personal problems.

Outlook

Malta remains the default European base for operators and suppliers, though it faces continued scrutiny over how its licensees serve other EU markets and over anti-money-laundering supervision. The practical questions are compliance-contribution costs and how Malta-licensed operators reconcile with the local licensing regimes tightening across the rest of Europe.

Frequently asked questions

Who regulates online gambling in Malta?
The Malta Gaming Authority, under the Gaming Act (Chapter 583 of the Laws of Malta), in force since 1 August 2018.
What is the gaming tax in Malta?
A gaming tax of 5% applies to gaming revenue from players based in Malta. Revenue from players outside Malta is generally outside the Maltese gaming-tax base, and B2B licensees are exempt.

iGT coverage of Malta

A Malta Court Orders Aviator Studio to Stop Using the Aviator Name in the EU
Corporate

A Malta Court Orders Aviator Studio to Stop Using the Aviator Name in the EU

The First Hall of the Civil Court granted Spribe an ex parte provisional injunction on 1 September covering two EU trademarks. The evidence the court cited is the kind operators can check for themselves: the two games appearing side by side in a search on Betsson, and a listing that credited Spribe's game to the wrong studio.

Mozzartbet Quits Malta on 1 October and Shuts Mozzart.com for Local Licences
Corporate

Mozzartbet Quits Malta on 1 October and Shuts Mozzart.com for Local Licences

The Belgrade-based group will cease operating under its Malta Gaming Authority licence, close the Mozzart.com brand and its affiliate programme, and put its money into markets where it holds a domestic licence. It is the second European operator in a month to decide that a Maltese licence no longer buys what it used to.

Casino Guru Awards 2026: Winners Revealed
Press Release

Casino Guru Awards 2026: Winners Revealed

Hosted by Denisa Vydumska, the gala honored operators, providers, and individuals who are actively shaping a more transparent, innovative, responsible, and player-focused future for iGaming. The event featured dazzling live performances, powerful speeches, world-class entertainment, and emotional winner announcements that highlighted the incredible progress being made across the industry.

Sources

  1. Malta Gaming Authority

    Malta Gaming Authority

    Tier 1Accessed 4 Aug 2026
  2. Tier 1Accessed 4 Aug 2026
  3. Malta gaming licence: B2C, B2B, fees and tax

    Industry practitioner guides (BDO Malta, Legal 500, gamingcompliance.io)

    Tier 4Accessed 4 Aug 2026
  4. Tier 1Accessed 30 Aug 2026
  5. What is required when advertising

    Malta Gaming Authority

    Tier 1Accessed 30 Aug 2026

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This page is industry reference information and not legal advice.

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