Malta has introduced revised VAT and gaming tax frameworks for the gaming sector, with the new rules taking effect on October 1, 2026.
The Malta Gaming Authority (MGA) said the reforms aim to provide greater clarity and predictability for licensed operators while supporting the long-term competitiveness of Malta’s gaming sector.
New VAT Rules Clarify Gaming Treatment
Legal Notice 84 of 2026 introduces changes to the VAT framework covering certain gaming services.
The revised rules clarify the VAT treatment of products including sports betting and certain casino offerings for players located in Malta, alongside the relevant place-of-supply rules.
The framework also allows operators to recover eligible input VAT costs where the applicable conditions apply.
Gaming Tax Structure Simplified
Legal Notice 86 of 2026 introduces a simplified gaming tax structure for qualifying gaming activities offered to players present in Malta.
The reforms also combine the existing gaming tax and gaming device levy into a consolidated structure based on the type of game and how operators offer it.
The MGA said the changes followed consultation with the gaming industry and form part of the government’s efforts to improve the efficiency and sustainability of Malta’s gaming framework.
Operators Face Reporting Transition
Operators must continue using the previous reporting requirements for their September 2026 submissions, which are due by October 20.
The MGA plans to activate the portal functionality for the revised VAT and gaming tax frameworks on November 1. Operators will then submit their October reports under the new framework by November 20.
MGA Suspends Condor Malta Licence
Separately, the MGA has suspended the gaming licence authorisation of Condor Malta Limited, effective September 16.
The suspension prevents the company from conducting gaming operations. However, Condor must maintain player accounts and allow registered players to access their account information.
The MGA also warned that several websites have referred to the regulator or used its marks without holding an MGA licence.
The authority said operators and consumers should verify licensing status through official MGA channels before engaging with gaming websites.
