Europe

iGaming regulation in Malta

Regulated

Malta: MGA-regulated open licensing under the Gaming Act (Cap. 583) with B2C gaming service and B2B critical gaming supply licences.

Licensing model
Open Licensing
Online regulated since
01 Aug 2018
Minimum age
18
Currency
EUR
Official language
English, Maltese
Licence types
5

Key points for operators and suppliers

  1. 1

    B2B suppliers of critical gaming supplies (games, RNG, platforms handling essential regulatory records) need their own MGA licence

  2. 2

    Licences run for ten years and the licensee must be established in the EU/EEA; key technical setup must sit in Malta or the EU/EEA unless the MGA allows otherwise

  3. 3

    Gaming tax (5% now; 15% Type 1 and 10% Types 2-4 from 2026-10-01) applies only to revenue from players in Malta, plus a tiered compliance contribution on gaming revenue

  4. 4

    B2C licensees must offer deposit or wagering limits, one-click self-exclusion, reality checks and an EU/EEA ADR entity

  5. 5

    AML CDD is triggered when a player deposits EUR 2000 or more, under the FIAU Implementing Procedures for remote gaming

What Malta asks of a licensee

The four questions that decide whether a market is worth entering.

RequiredSeparate B2B supplier licence1 supplier licence type
Not requiredLocally incorporated entity
Not requiredServers or data held locally
Not statedLocal domain or landing page

Online gambling in Malta is regulated by the Malta Gaming Authority (MGA) under the Gaming Act (Cap. 583), whose current framework came into force on 1 August 2018. Anyone providing a gaming service or a critical gaming supply from Malta, to a person in Malta or through a Maltese legal entity needs an MGA licence: a B2C Gaming Service licence for operators and a B2B Critical Gaming Supply licence for game and platform suppliers, both issued for ten years to entities established in the EU/EEA. Products are grouped into four game types (house-banked chance games, fixed-odds betting, peer-to-peer and commission-based games, and controlled skill games) that drive the compliance contribution and capital requirements. Gaming tax applies only to revenue from players in Malta and currently stands at 5% of gaming revenue; Legal Notice 84 of 2026 replaces this with 15% for Type 1 and 10% for Types 2-4 from 1 October 2026.

Which verticals are legal in Malta

Status is the position for a licensed operator, not for offshore supply.

Daily Fantasy Sports

Licensed

Fantasy sports are a controlled skill game (Type 4) under MGA Directive 6 of 2018.

Esports Betting

Licensed

Offered as betting under the B2C licence; the MGA lists esports market integrity among its 2026 supervisory priorities.

Horse Racing / Pool Betting

Licensed

Pool betting, including betting exchanges, is a Type 3 gaming service.

Land-based Casino

Licensed

Land-based casinos operate under a Government concession and an MGA land-based casino licence.

Online Bingo

Licensed

Peer-to-peer bingo is a Type 3 gaming service.

Online Casino

Licensed

Type 1 gaming service (casino incl. live casino, roulette, blackjack, baccarat) under the B2C licence.

Online Lottery

Licensed

Lotteries and secondary lotteries are Type 1; the National Lottery is a separate licence.

Online Poker

Licensed

Poker against the house is Type 1; peer-to-peer poker is Type 3.

Online Sports Betting

Licensed

Type 2 fixed-odds betting, including live betting.

Retail Betting

Licensed

Gaming devices in gaming premises and controlled gaming premises may offer Type 1-4 services, taxed separately.

Skill Games

Licensed

Controlled skill games are Type 4 and carry a reduced EUR 10000 fixed annual fee.

Social / Sweepstakes Casino

Not stated

Malta licence types and what they cost5

Fees are the published headline figures. Tiered and revenue-banded amounts are set out in the notes under each licence.

Critical Gaming Supply Licence (B2B) - Game Providers and Back Office

B2B Supplier

Suppliers providing a critical gaming supply (software processing essential regulatory records, the control system, or material elements of a game) from Malta, to a Maltese person or through a Maltese legal entity.

Application
EUR 5,000
Annual
EUR 10,000
Term
10 years
Processing
โ€”

Application fee EUR 5000. Annual fee by annual revenue: EUR 25000 up to EUR 5m, EUR 30000 up to EUR 10m, EUR 35000 above EUR 10m; EUR 10000 for providers supplying solely Type 4 gaming supplies.

Conditions to satisfy

  • Entity established in EU/EEA
  • Paid-up share capital EUR 40000
  • System documentation per MGA checklist
  • System audit
  • Live studio audit where applicable

Online CasinoOnline Sports BettingOnline PokerOnline BingoOnline LotteryHorse Racing / Pool BettingSkill Games

Critical Gaming Software Supply Licence (B2B) - Back Office

Platform / Technical

Businesses supplying and managing software that generates, captures, controls or processes essential regulatory records, and the control system on which it resides, without supplying games.

Application
EUR 5,000
Annual
EUR 3,000
Term
10 years
Processing
โ€”

Application fee EUR 5000. Annual fee EUR 3000 where annual revenue does not exceed EUR 1m; EUR 5000 above EUR 1m.

Conditions to satisfy

  • Entity established in EU/EEA
  • System documentation per MGA checklist
  • System audit

Gaming Service Licence (B2C)

B2C Operator

Any EU/EEA entity offering a gaming service from Malta, to a person in Malta or through a Maltese legal entity.

Application
EUR 5,000
Annual
EUR 10,000
Term
10 years
Processing
โ€”

One-time non-refundable application fee EUR 5000. Fixed annual licence fee EUR 25000, or EUR 10000 where only Type 4 (controlled skill games) is offered. Compliance contribution per game type on top (see taxes).

Conditions to satisfy

  • Entity established in EU/EEA
  • Paid-up share capital EUR 100000 (Type 1/2) or EUR 40000 (Type 3/4)
  • Key technical setup in Malta or EU/EEA
  • Live mirror server for essential regulatory data
  • External system audit before go-live
  • ADR entity engaged before going live
  • MLRO registered with FIAU
  • Go live within 90 days of licence

Online CasinoOnline Sports BettingOnline PokerOnline BingoOnline LotteryDaily Fantasy SportsEsports BettingHorse Racing / Pool BettingSkill Games

Key Function Certificate of Approval

Key Person / Management

Natural persons performing a key function (e.g. MLRO/key AML function, compliance) for an MGA licensee.

Application
EUR 50
Annual
โ€”
Term
3 years
Processing
โ€”

EUR 50 per role.

Conditions to satisfy

  • Personal declaration form
  • Fit and proper assessment

Recognition Notice

Ancillary / Other

Entities offering licensable games in or from Malta under an authorisation from another EU/EEA state, or a state the MGA deems to offer largely equivalent safeguards, instead of an MGA licence.

Application
โ€”
Annual
EUR 5,000
Term
โ€”
Processing
โ€”

Annual fee for Recognition Notice certificates EUR 5000, paid yearly in advance.

Conditions to satisfy

  • Valid licence from EU/EEA or equivalent jurisdiction

Gaming tax and regulatory charges

Everything a licensee pays in Malta on top of the licence fee.

ChargeRateCharged onPaid by
Gaming TaxGGR Tax5%5% of gaming revenue from gaming services provided to players in Malta (from 2026-10-01: 15% Type 1; 10% Types 2-4; 5% controlled gaming premises and junkets)Gaming revenue (stakes less winnings; commission/charges for Type 3 and 4) from players physically present in, or for remote play established/resident in, MaltaOperatorSource
Compliance ContributionLevy / ContributionTiered per game type on gaming revenue: Type 1 1.25% down to 0.40% (min EUR 15000, max EUR 375000); Type 2 4.00% down to 0.40% (min EUR 25000, max EUR 600000); Type 3 4.00% down to 0.40% (min EUR 25000, max EUR 500000); Type 4 0.50% rising to 2.00% (min EUR 5000, max EUR 500000)Gaming revenue per licence period, per game typeOperatorSource
Fixed Annual Licence FeeLicence / Regulatory FeeB2C: EUR 25000 (EUR 10000 Type 4 only). B2B critical gaming supply: EUR 25000 up to EUR 5m revenue, EUR 30000 up to EUR 10m, EUR 35000 above (EUR 10000 Type 4 only). B2B critical gaming software supply: EUR 3000 up to EUR 1m revenue, EUR 5000 aboveFixed annual amount; B2B tiers by annual revenueAll LicenseesSource
Studio LevyLevy / ContributionOnline CasinoEUR 500 fixed levy per 12 months for authorised persons using premises as a studio to film or broadcast a gaming service or critical gaming supply (EUR 3000 Studio Broadcasting Levy from 2026-10-01)Fixed amount per studio operatorAll LicenseesSource

Compliance requirements by area19

What the MGA expects once a licence is granted.

AML & KYC requirements

CDD thresholdB2C Operator
Remote gaming licensees must complete customer due diligence once a player deposits EUR 2000 or more (single or cumulative); no withdrawals until CDD is done, and the relationship must be ended if documents are not provided within 30 days.EUR 2000 depositsSource
MLRO and risk assessmentB2C Operator
B2C licensees offering Type 1-3 games must run a business risk assessment, apply a risk-based approach and appoint an MLRO registered with the FIAU and approved by the MGA as a key function.Source

Recent regulatory changes

Newest first. Each entry links to the notice it came from.

  1. Guidance

    MGA launches voluntary AI Gaming Charter

    The MGA and the Malta Digital Innovation Authority launched the AI Gaming Charter, a voluntary principles-based framework for responsible use of AI in gaming operations. It complements the EU AI Act and followed a targeted consultation opened in May 2026.

    www.mga.org.mt

  2. Consultation

    Consultation on Recognition Notice framework

    The MGA opened a targeted consultation on changes to the Recognition Notice framework, aimed at stronger authorisation-stage checks and more structured ongoing monitoring in line with Malta's National Risk Assessment and AML/CFT Strategy.

    www.mga.org.mt

  3. Tax Change

    New gaming tax rates for play in Malta from October 2026

    Legal Notice 84 of 2026 amends the Gaming Tax Regulations: gaming tax on revenue from players in Malta becomes 15% for Type 1 and 10% for Types 2-4, 5% for controlled gaming premises and junkets. The gaming device levy is folded in and a EUR 3000 studio broadcasting levy is introduced.

    Effective 01 Oct 2026legislation.mt

  4. Guidance

    MGA sets 2026 supervisory priorities

    The MGA published its 2026 supervisory engagement plan covering compliance, player protection and sports betting integrity. Focus areas include cash and crypto-asset controls, athlete and esports integrity risks, and quality of monthly ADR reporting.

    www.mga.org.mt

  5. Amendment

    ADR Directive amended to drop ODR platform link

    The MGA repealed Article 13 of Directive 5 of 2018, which required B2C licensees to link to the EU Online Dispute Resolution platform, following the platform's discontinuation. Licensees must remove ODR references from their terms.

    Effective 20 Jul 2025www.mga.org.mt

  6. Other

    New financial reporting requirements

    The MGA introduced Annual and Interim Financial Reports submitted via the Licensee Portal within two months of each period end, replacing interim financial statements, from 2025.

    Effective 01 Jan 2025www.mga.org.mt

Enforcement actions by the MGA5

Published decisions against licensees โ€” the clearest signal of what the regulator actually polices.

DateLicenseeActionAmountReason
14 Jul 2025Oddsfly LimitedLicence Revocationโ€”MGA cancelled B2C licence MGA/B2C/260/2014 after the company did not answer a notice of cancellation over unpaid annual licence fees and compliance contribution; it was ordered to settle EUR 104814.52 in outstanding fees.Source
21 May 2025Dimsacon LimitedLicence Revocationโ€”MGA revoked Recognition Notice RN/225/2021 on fit-and-proper and discretionary grounds under the Gaming Compliance and Enforcement Regulations.Source
13 Mar 2025Goldwin LtdLicence Revocationโ€”MGA cancelled B2C licence MGA/B2C/533/2018 for failing regulatory obligations, failing to discharge financial commitments and failing to pay amounts due to the Authority.Source
20 Nov 2024GameSoft LimitedLicence Revocationโ€”MGA cancelled B2B licence MGA/B2B/848/2020 for failing regulatory obligations, failing to discharge financial commitments and failing to pay amounts due to the Authority.Source
01 Oct 2024Goldwin LtdLicence Suspensionโ€”MGA suspended B2C licence MGA/B2C/533/2018 with effect from 2024-09-25, citing an imminent threat of serious prejudice to players and failure to meet commitments to players; players had to retain account access and be refunded.Source

Suppliers licensed by the MGA

Companies on Gamitas holding a licence from this regulator.

All suppliers licensed by the MGA

Malta licensing questions answered

Who regulates online gambling in Malta?

The Malta Gaming Authority (MGA) regulates gaming under the Gaming Act (Cap. 583). It licenses operators and suppliers, supervises compliance and publishes an enforcement register. The MGA also acts as agent of the FIAU for AML supervision of gaming licensees.

Do B2B game and platform suppliers need an MGA licence?

Yes. Providing a critical gaming supply from Malta, to a Maltese person or through a Maltese legal entity requires a B2B Critical Gaming Supply licence. This covers supply of games or software that processes essential regulatory records and the control system; a back-office-only software supply licence exists with lower fees.

How much does an MGA licence cost?

Application costs EUR 5000. B2C licensees pay a fixed annual fee of EUR 25000 (EUR 10000 for skill games only) plus a tiered compliance contribution; B2B game suppliers pay EUR 25000-35000 a year depending on revenue, and back-office software suppliers EUR 3000-5000.

What is the gaming tax rate in Malta?

Gaming tax is currently 5% of gaming revenue, and only on revenue from players in Malta. From 1 October 2026, Legal Notice 84 of 2026 sets 15% for Type 1 games and 10% for Types 2-4, with 5% for controlled gaming premises and junkets.

How long is an MGA licence valid and who can hold one?

Licences are granted for ten years. The licensee must be established in the EU/EEA, meet minimum share capital (EUR 100000 for B2C Type 1/2, EUR 40000 for Type 3/4 and for B2B) and go live within 90 days of the licence date.

What is the minimum gambling age in Malta?

The Gaming Act treats anyone under 18 as a minor, and licensees must prevent minors from gambling. Concession-based land-based casinos may not admit Maltese citizens under 25.

Where must the gaming system be hosted?

The key technical setup must be located in Malta or another EU/EEA state, unless the MGA approves an equivalent location case by case. Licensees must also keep a live or real-time mirror server of essential regulatory data accessible to the MGA.

When must a Maltese licensee verify a player for AML purposes?

Under the FIAU Implementing Procedures for remote gaming, customer due diligence must be completed once a player deposits EUR 2000 or more. Withdrawals are blocked until CDD is complete, and the relationship must be terminated if documents are not supplied within 30 days.

Primary legislation and instruments

The statutes, regulations and technical standards this page is built from.

  • Gaming (Amendment) Act, 2023Bill 55 / Article 56A

    Act / Law ยท In Force ยท 16 Jun 2023

    Adds article 56A to the Gaming Act: as public policy, actions against MGA licence holders that undermine the legality of MGA-licensed gaming services are barred and Maltese courts must refuse recognition/enforcement of such foreign judgments.

  • Gaming Authorisations RegulationsGAR

    Regulation / Ordinance ยท In Force ยท 20 Jul 2018

    Sets the licence requirement, licence categories (B2C gaming service, B2B critical gaming supply), game types, ten-year licence term, EEA establishment rule and recognition notices.

  • Gaming Tax Regulations

    Regulation / Ordinance ยท In Force ยท 20 Jul 2018

    Imposes gaming tax on gaming revenue from players in Malta, the levy on gaming devices, monthly returns and payment by the 20th of the following month.

  • Gaming Commercial Communications Regulations

    Regulation / Ordinance ยท In Force ยท 20 Jul 2018

    Rules on gaming advertising, sponsorship, unsolicited communications, protection of minors and vulnerable persons, and restrictions on advertising in public places in Malta.

  • Gaming Act

    Act / Law ยท In Force

    Primary law governing gaming services and supplies from and within Malta, establishing the MGA, licensing, player protection and enforcement.

  • Player Protection Directive (Directive 2 of 2018)

    Directive ยท In Force

    MGA binding instrument detailing B2C player protection duties: terms and conditions, responsible gaming information, self-exclusion, limits, reality checks, player funds and withdrawals.

Next in Malta

Compiled from official regulator and government sources, most recently on 26 Sept 2026. It is a starting point for commercial research, not legal advice โ€” confirm the current position with the MGA or local counsel before you act on it.