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[BUSINESS] · Malta · 3 sources

started · updated

Part of situation: European gambling regulatory and tax developments (2 clusters)

Malta implements new gaming tax and VAT regulations

gaming sector tax reform VAT regulations Malta Gaming Authority gaming taxation

The Malta Gaming Authority has announced that revised VAT and gaming tax frameworks for the gaming sector will take effect on October 1, 2026. These reforms, introduced through Legal Notices 84 and 86 of 2026, aim to provide greater clarity, predictability, and efficiency for industry operators.

The changes follow a commitment made by the Government of Malta in its 2026 Budget to ensure the long-term sustainability and competitiveness of the nation's gaming sector. The updated VAT framework clarifies the treatment of specific gaming services, including sports betting and certain casino offerings, while addressing place of supply rules. Additionally, the new regulations provide for the recovery of eligible input VAT costs where applicable.

Entities

Government of Malta · Malta Gaming Authority

Sources

SBC Summit, Mizzi (MGA): “Malta deve evolversi insieme all’industria del gaming” [www.jamma.it]
Malta Gaming Sector’s Updated Tax and VAT Regimes Now in Force [www.gaming.net]
Do Operador à Realidade Cotidiana: Uplatform vai ao SBC Summit [zonadeazar.com]