Malta Gambling License in 2026: MGA Costs, Tax and Application Process

Malta has been a reference jurisdiction for online gambling since the early 2000s, and its license remains one of the most recognized by banks, payment providers and B2B partners. It is also more demanding than offshore options: you need a Maltese company, approved key people, paid-up capital and an audited gaming system before you go live.

In 2026 the main change is tax. From 1 October 2026, gaming tax on services provided to players in Malta rose from 5% to 15% for casino and 10% for other game types. This guide sets out the full cost and process; for a comparison with other routes, see our gambling license services.

Malta gambling license: key facts for 2026

The two license classes

• B2C Gaming Service License — for operators offering games to players. One license can cover any combination of Types 1 to 4.
• B2B Critical Gaming Supply License — for platforms, game studios, RNG providers and other critical suppliers. Annual fee €25,000–€35,000 by revenue, or €10,000 for Type 4 supply only.

Each key function — CEO, compliance, MLRO, technology and security, legal, internal audit, and for B2C a data protection officer — must be held by a person the MGA approves as fit and proper.

Costs in detail

The €45,000 reference excludes the independent system audit, key-function salaries, Maltese office and company administration — and the share capital, which is not a cost but must be paid up. Qualifying start-ups may obtain a compliance-contribution exemption for the first period under an MGA directive.

Compliance contribution versus gaming tax

They are different charges. The compliance contribution is a license charge calculated on relevant revenue by game type. Gaming tax applies only to gaming services provided to players in Malta, at 15% (casino) or 10% (other types) from 1 October 2026. Model them separately.

Corporate tax and VAT

Malta’s headline corporate tax rate is 35%, but the shareholder refund system can reduce the effective burden in some structures; the result depends on the group and must be calculated case by case. Legal Notice 86 of 2026 narrowed the VAT exemption for gambling, so supply chains need fresh VAT advice.

Company and substance requirements

• A Malta-registered company as license holder;
• Paid-up share capital at the levels above;
• Approved key-function holders, with real operational presence;
• Fit-and-proper vetting of the company, directors, key functions and holders of 10% or more;
• A gaming system certified and audited by an MGA-approved auditor before go-live.

Our company formation and structuring service covers incorporation, capital and corporate administration.

The application process

1. Structure and plan. Confirm game types, group structure and key-function holders; model year-1 costs and capital.
2. Incorporate and capitalize the Maltese company.
3. Prepare the application: business plan, financial projections, policies (AML/CFT, responsible gaming, complaints), technical documentation and personal declarations.
4. MGA review (about 4–6 months): fit-and-proper checks, business and financial assessment, policy review.
5. Operational setup and system audit (about 60 days): the approved auditor checks the live environment against MGA requirements.
6. Go-live once the MGA confirms the audit.

Player protection and AML

MGA licensees must implement the Player Protection Regulations (S.L. 583.07), including deposit and session limits and connection to the national self-exclusion system, the commercial communications rules (S.L. 583.09) and the FIAU Implementing Procedures for gaming under the Prevention of Money Laundering Act. A named MLRO and documented risk assessments are mandatory.

Does a Malta license cover other EU countries?

No. There is no EU gambling passport. Each regulated market — including Germany, Italy, Spain, the Netherlands and Romania — requires its own license. An MGA license supports compliance credibility with partners, but it does not grant market access on its own.

Malta or another jurisdiction?

• Curaçao is cheaper and faster, with no local levy on international GGR, but some banks and partners prefer an EU regulator.
• Isle of Man offers low duty and 0% corporate tax for most e-gaming income, with two resident directors required.
• Romania is the route for the Romanian market itself, with much higher annual charges.

Many groups combine an MGA license with an offshore license for different markets.

How Gambling Consulting Expert can help

We model the full Malta budget including tax, set up the company and key functions, prepare the MGA file and coordinate the system audit. Request a Malta licensing assessment.