Malta's new gaming tax rates apply from 1 October 2026. The Gaming Tax (Amendment) Regulations 2026 end the flat 5% rate that applied to most licensed gaming and raise it for remote operators.
What changes
| Before | From 1 October 2026 | |
|---|---|---|
| Type 1 games (chance-based games against the house, such as casino games) | 5% | 15% of gaming revenue |
| Types 2, 3 and 4 | 5% | 10% of gaming revenue |
| Controlled (land-based) gaming premises | 5% | 5% |
| Device-based levy | Charged | Abolished |
| Studio levy | €500 | €3,000 a year, paid in advance |
For remote gaming, the tax applies to revenue from players connected to Malta: whether a player is established, has a permanent address or usually lives there, rather than where they happen to be when they play. For land-based gaming, the test is whether the player is physically in Malta. The tax is worked out monthly.
The Malta Gaming Authority can now also grant reductions, credits or other reliefs by binding instrument without the Minister's sign-off that was needed before.
What it means for players
The change taxes revenue from players in Malta. It does not change the tax on the Malta-licensed brands' business elsewhere, and it does not change any player's own tax position. Bonus terms and game returns are set by each operator; if you notice changes, compare the current terms before you deposit. To check which regulator licenses a site you use, see how to verify a gambling licence.
Sources
- PwC Malta: Changes in gaming tax applicable from October 2026
- KPMG Malta: Malta's revised gaming tax framework, what changes from October 2026 (September 2026)
- Malta Gaming Authority: What are the different types of games that are licensable by the Authority?
Facts checked 14 Oct 2026. Compliance review 14 Oct 2026.
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