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). Since 1 October 2026 gaming tax on revenue from Maltese players is 15% for casino (Type 1) and 10% for betting and other types. Licenses run 10 years; plan 4–6 months to grant.
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
- 4–6 months, then about 60 days to pass the system audit and go live
- 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 passport into other EU markets
Is Malta the right license for you?
A good fit when
- You need tier-one acquirers, EMIs and platform partners that only onboard EU-regulated operators
- You will serve several unregulated or "grey" markets from one reputable license
- 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
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 |
| Year-1 statutory minimum, casino | €45,000 | Application + annual + minimum contribution |
Add the independent system audit, key-function salaries, Maltese office and the share capital. A first-year compliance-contribution exemption exists for qualifying start-ups under MGA directive.
Tax
- Gaming tax base
- Gaming revenue from players resident or established in Malta only — not global 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%
- Corporate income tax
- 35% headline; the full-imputation refund system can reduce the effective shareholder-level rate to about 5% (structure-dependent)
- 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 ownership, funding, people and the business plan, with clarification rounds.
- ~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 gov. cost | €25,000 + contribution (min €15,000) | £36,750 | ≈ €47,450 B2C · €24,500 B2B | €1,280,000 B2C · €35,000 B2B | £50,000–200,000 B2C (by GGY) |
| Tax on GGR | 15% / 10% on Maltese players | 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, 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.
Malta gambling license — FAQs
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. Year-1 statutory minimum for a casino is therefore about €45,000, before 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 revenue from players in Malta is 15% for Type 1 casino games and 10% for Types 2, 3 and 4. It applies only to Maltese-player revenue, not to global GGR. Before that date the rate was 5%.
How long does it take to get an MGA license?
Plan 4–6 months to grant on a complete file, then about 60 days to deploy the live environment, pass the system audit and go live.
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. MGA is recognized and trusted, not passported.
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. Positive equity must be maintained.
Do I need people in Malta?
Yes. You need a Maltese company and approved key-function holders, and the MGA expects real substance. Several roles can be outsourced to approved service providers, but not the accountability.
MGA or Curaçao?
Curaçao is cheaper and faster with no tax on international GGR; MGA opens tier-one banking and partners that will not onboard offshore licensees. Many groups hold both.
Sources
Figures were checked against the regulator and legislation listed below on 8 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.
Book a 30-minute ONJN feasibility call