Under Legal Notice 84 of 2026, casino-style games decided by a random number generator, along with virtual sports, poker played against the house, and lotteries, will now be taxed at 15% of gaming revenue, while betting against the house, player-versus-player games like poker and bingo, betting exchanges, and controlled skill games will fall under a 10% rate.
On the other hand, activity within controlled gaming venues and junket events will stay at the current 5%.
The Malta Gaming Authority and Malta Tax and Customs Administration shared in a joint statement:
“These reforms respond directly to feedback received through ongoing engagement with the gaming industry, and form part of the Government of Malta’s broader commitment to safeguard the long‑term sustainability, competitiveness and regulatory certainty of Malta’s gaming industry, as announced in the 2026 Budget.”
Alongside the tax changes, a new €3,000 annual studio broadcasting levy replaces the old €500 charge for licensees using locations to film or broadcast gaming content. Malta is also narrowing its VAT exemption for gambling, limiting it to low-risk games, occasional junket events, and on-site betting facilities at sporting venues. Everything outside those categories, including standard sports betting and live casino, will now be subject to VAT, though operators are expected to receive a stronger right to recover input VAT costs as a result.
