Short answer
Malta licenses online gambling through the Malta Gaming Authority (MGA) under the Gaming Act (Cap. 583). A B2C Gaming Service License costs €5,000 to apply for, then a €25,000 fixed annual fee plus a monthly compliance contribution on revenue (minimum €15,000 a year for casino). The compliance contribution and gaming tax are separate obligations. Since 1 October 2026 (LN 84 of 2026) gaming tax on gaming services provided in Malta is 15% for casino (Type 1) and 10% for betting and other types. Licenses are valid for 10 years. The application review takes about 4–6 months; the technical rollout and system audit follow before you can go live. The license does not by itself let you offer gambling in other EU member states.
Malta at a glance
- Regulator
- Malta Gaming Authority (MGA)
- Primary law
- Gaming Act, Cap. 583 (2018) and subsidiary legislation S.L. 583.xx
- License classes
- B2C Gaming Service License (Types 1–4); B2B Critical Gaming Supply License
- Game types
- Type 1 casino-style RNG · Type 2 fixed-odds betting · Type 3 peer-to-peer and commission games · Type 4 controlled skill games
- Term
- 10 years, B2C and B2B
- Time to license
- Application review about 4–6 months; technical rollout and system audit follow, so total time to go-live can be longer
- Share capital
- €100,000 (Types 1–2) or €40,000 (Types 3–4), cumulative, capped at €240,000
- EU status
- EU-member-state regulator; the license does not automatically allow operation in other EU member states
Is Malta the right license for you?
A good fit when
- You want to work with payment providers, e-money institutions (EMIs) and international platform partners
- You plan to operate in international markets where your business model is compatible with local law and the MGA license conditions, under a license from an established regulator
- You can carry a Maltese company with real key-function holders and a 4–6 month timeline
- You are a B2B supplier whose operator clients ask for an MGA critical-supply license
Look elsewhere when
- You are still validating the business model: also consider other jurisdictions in light of your target markets, such as Anjouan or Curaçao
- Your main market has its own license (Germany, Italy, Spain, Romania…): MGA does not cover it
- Your budget cannot absorb year-1 statutory costs of about €45,000+ before audits and staff
Malta license types
| License | Who needs it | Notes |
|---|---|---|
| B2C Gaming Service License | Operators offering games to players | One license can cover any combination of Types 1–4 |
| B2B Critical Gaming Supply License | Platforms, game studios, RNG and other critical suppliers | Annual fee €25,000–35,000 by revenue; €10,000 for Type 4 supply only |
| Recognition notice | Operators licensed in another EU/EEA state serving from that license | Recognition rather than a full license; scope set by MGA |
| Key function approvals | CEO, compliance, MLRO, technology, legal and other key functions | Each person is approved separately as fit and proper |
Malta license costs and tax
| Charge | Amount | When | Basis |
|---|---|---|---|
| Application fee | €5,000 | On filing, non-refundable | S.L. 583.03 |
| Annual fixed fee, B2C (Types 1–3) | €25,000 | Yearly, in advance | S.L. 583.03 |
| Annual fixed fee, B2C Type 4 only | €10,000 | Yearly | S.L. 583.03 |
| Annual fixed fee, B2B | €25,000–35,000 | Yearly, by revenue band | S.L. 583.03 |
| Compliance contribution, Type 1 | €15,000–375,000 | Monthly on revenue | from 1.25% on first €3m |
| Compliance contribution, Type 2 | €25,000–600,000 | Monthly on revenue | from 4% on first €3m |
| Compliance contribution, Type 3 | €25,000–500,000 | Monthly on revenue | from 4% on first €2m |
| Reference total of fees and contributions, Type 1 B2C | €45,000 | Year 1 | €5,000 + €25,000 + €15,000; before any concessions |
Compliance contribution vs gaming tax. The compliance contribution is a license-related charge calculated by game type and relevant revenue, in the statutory bands. Gaming tax is a separate tax on activities and revenue within the scope of Malta's tax rules. Calculate them separately.
The €45,000 reference total excludes the independent system audit, key-function pay, the Maltese office, and company set-up and administration; also budget for corporate tax, VAT, operating costs and tax elsewhere. Share capital is not a sunk cost and is shown separately. Qualifying start-ups can get a compliance-contribution exemption for the first licensing period, under the conditions of an MGA directive.
Tax
- Gaming tax base
- Gaming services provided in Malta (players in Malta) only — not total GGR
- Rate from 1 Oct 2026
- Type 1 casino 15% · Types 2, 3 and 4: 10% (LN 84 of 2026). Until 30 Sep 2026: 5%. How rates and the taxable base apply depends on the game type and the territorial conditions in the rules.
- Corporate income tax
- 35% headline rate. The imputation and refund system can reduce the overall economic tax burden in some structures, depending on the income, the shareholders and the legal conditions. The effective rate must be calculated case by case.
- VAT
- Gambling VAT exemption narrowed by LN 86 of 2026 — take tax advice on your supply chain
Legal framework
| Instrument | What it does for you |
|---|---|
| Gaming Act, Cap. 583 | Licensing, MGA powers, sanctions |
| Gaming Authorisations Regulations, S.L. 583.05 | Who needs which license; key functions |
| Gaming Licence Fees Regulations, S.L. 583.03 | Application, annual fees and compliance contribution |
| Gaming Tax Regulations, S.L. 583.10 (LN 84/2026) | Gaming tax on Maltese-player revenue, new rates from 1 Oct 2026 |
| Player Protection Regulations, S.L. 583.07 | RG tools, Unified Self-Exclusion System |
| Commercial Communications Regulations, S.L. 583.09 | Advertising and bonus rules |
| Prevention of Money Laundering Act, Cap. 373 | AML/CFT; FIAU Implementing Procedures Part II for gaming |
Local substance and eligibility
- A Malta-registered company as the license holder
- Paid-up share capital: €100,000 (Types 1–2) or €40,000 (Types 3–4), cumulative, capped at €240,000
- Approved key function holders — CEO, gaming operations, compliance, legal, technology/security, internal audit; for B2C also a DPO and an MLRO
- Fit-and-proper vetting of the company, directors, key functions and holders of 10% or more
- Gaming system certified and audited by an MGA-approved auditor before go-live
Setting up the licensee: company formation for gambling licenses.
How to get a Malta license
- Weeks 1–2
Choose classes and game types
Map products to Types 1–4 (B2C) or critical supply (B2B); this fixes share capital and fees.
- Weeks 2–4
Incorporate and capitalize
Maltese company, share capital paid up, registered office, bank relationship.
- Weeks 2–6
Appoint key functions
Identify and prepare each key-function holder and their personal declaration packs.
- Weeks 4–8
Business plan and technical file
Three-year business plan and projections, system architecture, policies (AML, RG, complaints, advertising).
- Week 8
File with the MGA
Submit via the MGA portal and pay the €5,000 fee.
- Weeks 8–20
Fit-and-proper and business review
MGA reviews the documents, ownership, funding, people and the viability of the business model, and may ask for clarifications or further information.
- ~60 days
System audit and go-live
Deploy the live environment, pass the independent system audit, integrate the Unified Self-Exclusion System, go live.
- Ongoing
Run the license
Monthly compliance contribution and tax returns, annual fee, key-function reporting, compliance audits.
Document checklist
Corporate
- Memorandum and articles; certificate of incorporation
- Group structure chart to the UBO
- Evidence of paid-up share capital
- Registered office and bank details
People
- Personal declaration forms for directors, UBOs, 10%+ holders and key functions
- Certified IDs, proof of address, police conduct certificates
- CVs showing competence for each key function
Business and finance
- Three-year business plan and financial projections
- Source of funds and source of wealth evidence
- Audited accounts of the group where available
Technical and compliance
- System architecture and hosting description
- Game list and certifications
- AML/CFT policy with MLRO
- Player protection, complaints and advertising policies
After the license
Monthly returns
Compliance contribution and gaming tax returns filed monthly through the MGA portal.
Annual fee
Fixed annual license fee paid in advance each year.
Audits
Compliance audits after year one and periodically; system reviews on material change.
Key functions
Changes to key-function holders and qualifying shareholders need prior approval.
Player protection
Unified Self-Exclusion System, RG tools, commercial-communication rules.
AML
FIAU reporting, risk assessment, MLRO reporting line.
Malta compared
| Malta | Isle of Man | Curaçao | Romania | Gibraltar | |
|---|---|---|---|---|---|
| Annual license fees | €25,000 + contribution (min €15,000) | £36,750 | €47,450 B2C · €24,490 B2B | €1,280,000 B2C · €35,000 B2B | £50,000–200,000 B2C (by GGY) |
| Tax on GGR | 15% / 10% on players in Malta | 0.1–1.5% duty on GGY | 0% intl GGR | 30% GGR, min €480,000 | 0.15% duty (first £100k exempt) |
| Time to license | 4–6 months | 10–12 weeks | 2–5 months | 6–9 months B2C · 2–3 months B2B | 3–6 months |
| Local substance | MT company, key functions, system audit | 2 resident directors, Designated Official, IoM servers | Seat, MD, office, MLRO, key persons | B2C: RO entity or PE, mirror server · B2B: RO entity, or EU/EEA entity with local representative | Office, senior staff, equipment |
| Status | EU regulator | Crown Dependency | Offshore (Kingdom of NL) | EU regulator | UK Overseas Territory |
All jurisdictions side by side, with filters: compare gambling license jurisdictions. In Romania, operators need a Class 1 (B2C) license and suppliers a Class 2 (B2B) license. How we run an application: gambling consulting services.
Written and reviewed by Alex Szilaghi
Founder of Szilaghi Consulting. More than twenty years in gambling licensing and corporate structuring across EU, UK, Canadian and offshore jurisdictions, based in Romania and working before ONJN on Class 1 and Class 2 files. We act as Romanian representative and local director for foreign ONJN licensees and file their monthly regulatory reports, so these guides reflect how the rules are applied in practice, not only how they read.
Last legal review . Current to the MGA framework as of the review date. General information, not legal advice.
Malta gambling license — FAQs
Can Malta recognize a gambling license from another country?
Yes. Under the Gaming Authorisations Regulations the MGA can issue a Recognition Notice for an authorization from another EU/EEA state, or from a state it considers to offer equivalent safeguards. The fee is €5,000 a year and the notice is reviewed annually. See which jurisdictions recognize foreign gambling licenses.
How much does a Malta gambling license cost in 2026?
A B2C license costs €5,000 to apply for, then €25,000 a year (Types 1–3) plus a monthly compliance contribution on revenue with an annual minimum of €15,000 for casino and €25,000 for betting. The reference total for a Type 1 license is €45,000 in year 1, before any concessions and excluding the system audit, office, staff and share capital.
What is the Malta gaming tax rate from October 2026?
From 1 October 2026 (LN 84 of 2026) gaming tax on gaming services provided in Malta is 15% for Type 1 casino games and 10% for Types 2, 3 and 4, not on total GGR. Before that date the rate was 5%. Gaming tax is separate from the compliance contribution.
How long does it take to get an MGA license?
The application review takes about 4–6 months on a complete file. After that you complete the technical rollout and system audit (roughly 60 days), so total time to go-live can exceed the review period.
Does an MGA license let me operate across the EU?
No. There is no EU gambling passport. Each regulated EU market (Germany, Italy, Spain, Romania, the Netherlands…) requires its own license. Access conditions must be checked market by market.
What share capital do I need?
€100,000 for Types 1 and 2, €40,000 for Types 3 and 4, cumulative across types and capped at €240,000. The company must keep positive equity, as the rules require.
Do I need people in Malta?
Yes. You need a Maltese company and approved key-function holders, and the MGA requires real operational presence and effective exercise of the relevant functions. Some roles can be outsourced to approved providers, but outsourcing does not relieve the licensee of its legal responsibilities.
MGA or Curaçao?
Curaçao is usually cheaper and faster, with no local levy on international GGR; an MGA license can make it easier for some financial institutions and partners that do not onboard offshore licensees to review you. Many groups hold both.
Sources
Figures were checked against the regulator and legislation listed below on 13 October 2026. Fees, tax rates and restricted-market lists change; confirm with us before you commit capital.
Find out if Malta fits before you pay a fee
We screen the ownership chain, check banking and payment fit for your markets, and price the full year-1 cost before anything is filed. Then we incorporate, prepare the dossier and handle the regulator through to go-live.
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