On the VAT side, the new rules clarify which gambling services fall under Malta’s VAT exemption, specifically addressing sports betting and some casino products, along with where those services count as being supplied for tax purposes. The Malta Gaming Authority said the goal is to make sure tax shows where gambling is actually consumed, and operators will now be able to recover eligible input VAT costs where it applies. Additionally, these changes only affect gambling services tied to Malta, not an MGA licensee’s entire international business.
Operators face a short transition period before the new system is fully implemented, as September 2026 reports still follow the old rules and are due by October 20 through the current portal. October 2026 will be the first month handled under the new framework, but the updated reporting portal won’t be ready until November 1, pushing those filings to a November 20 deadline. That leaves compliance teams working under new tax rules while still finalizing filings under the old system.
Malta has announced both the VAT and gaming tax changes as a coordinated package meant to protect its standing as a competitive gambling jurisdiction, following an industry information session held back in April 2026 to present the changes to operators ahead of time.
