The Malta Tax and Customs Administration (MTCA) and the Malta Gaming Authority (MGA) announced on April 1, 2026, that a set of gambling tax reforms is scheduled to be implemented from October 1, 2026. The reforms will make changes to gaming taxes and VAT rules in an effort to improve the regulatory competitive market for
The Malta Tax and Customs Administration (MTCA) and the Malta Gaming Authority (MGA) announced on April 1, 2026, that a set of gambling tax reforms is scheduled to be implemented from October 1, 2026.
The reforms will make changes to gaming taxes and VAT rules in an effort to improve the regulatory competitive market for Malta’s gaming sector.
Regarding the tax reforms, the new framework will add a unified tax rate for land-based and online operators, and the existing gaming tax and device levy will be mixed into a single structure. Additionally, the changes will apply to gaming services delivered only in Malta, not including international operations.
The VAT rules will be amended to cover “betting, lotteries and other forms of gambling, as may be approved by the Minister”, which aims to narrow the coverage of the VAT exemption. It hasn’t yet been confirmed what other forms of gambling could be included; however, the Minister of Economy has recently revealed that Malta was exploring a framework to regulate prediction markets.
The new VAT structure is expected to let operators recover input VAT costs better, as well as preserve neutrality in the VAT system.
The government has also noted that the reforms are set to improve financial stability and keep the country’s competitive advantage in licensing operators.