{"id":153854,"date":"2026-11-04T12:25:09","date_gmt":"2026-11-04T12:25:09","guid":{"rendered":"https:\/\/www.legal500.com\/guides\/?post_type=comparative_guide&#038;p=153854"},"modified":"2026-11-05T12:10:52","modified_gmt":"2026-11-05T12:10:52","slug":"malta-gambling-law","status":"publish","type":"comparative_guide","link":"https:\/\/www.legal500.com\/guides\/chapter\/malta-gambling-law\/","title":{"rendered":"Malta: Gambling Law"},"content":{"rendered":"","protected":false},"template":"","class_list":["post-153854","comparative_guide","type-comparative_guide","status-publish","hentry","guides-gambling-law","jurisdictions-malta"],"acf":[],"appp":{"post_list":{"below_title":"<div class=\"guide-author-details\"><span class=\"guide-author\">GVZH Advocates<\/span><span class=\"guide-author-logo\"><img src=\"https:\/\/www.legal500.com\/guides\/wp-content\/uploads\/sites\/1\/2019\/01\/11777.jpg\"\/><\/span><\/div>"},"post_detail":{"above_title":"<div class=\"guide-author-details\"><span class=\"guide-author\">GVZH Advocates<\/span><span class=\"guide-author-logo\"><img src=\"https:\/\/www.legal500.com\/guides\/wp-content\/uploads\/sites\/1\/2019\/01\/11777.jpg\"\/><\/span><\/div>","below_title":"<span class=\"guide-intro\">This country specific Q&amp;A provides an overview of Gambling Law laws and regulations applicable in Malta<\/span><div class=\"guide-content\"><div class=\"filter\">\r\n\r\n\t\t\t\t<input type=\"text\" placeholder=\"Search questions and answers...\" class=\"filter-container__search-field\">\r\n\t\t\t<\/div>\r\n\r\n\t\t\t\r\n\r\n\r\n\t\t\t<ol class=\"custom-counter\">\r\n\r\n\t\t\t\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What is the legal definition of gambling?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>In accordance with the Gaming Definitions Regulations (S.L.583.04), \u2018gaming\u2019 means an activity consisting in participating in a game, offering a gaming service or making a gaming supply, and shall be construed accordingly depending on the context.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What legislation applies to gambling? Please provide a summary of the legal\/regulatory framework.<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Enacted in 2018, the Gaming Act (CAP. 583) serves as the principal legal instrument governing all forms of regulated gaming in Malta. It establishes the functions and powers of the Malta Gaming Authority (MGA) and sets out the legal definitions, licensing requirements, compliance obligations, enforcement mechanisms, and administrative procedures applicable to operators, suppliers, and key persons involved in gaming activities.<\/p>\n<p>The Gaming Act is supplemented by several Subsidiary Legislations (S.L.), each dealing with specific areas of gaming operations. The key regulations are:<\/p>\n<ul>\n<li>Gaming Authorisations Regulations (S.L. 583.05), outlining the licensing process, licence categories, duration and conditions for both business-to-consumer (B2C) and business-to-business (B2B) operators;<\/li>\n<li>Gaming Licence Fees Regulations (S.L. 583.03), providing the applicable licence and compliance contribution fees payable by licensees, based on business model and revenue tiers;<\/li>\n<li>Gaming Definitions Regulations (S.L. 583.04), offering legal clarity on various key terms used across the regulatory framework;<\/li>\n<li>Gaming Player Protection Regulations (S.L. 583.08), prescribing obligations related to responsible gaming, player fund protection, advertising and complaints handling.<\/li>\n<\/ul>\n<p>The MGA also issued Directives and Guidance Notes which are binding on licensees.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Which body\/ies regulate gambling?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The MGA is the single, central regulatory body for the gaming sector in Malta. It was established under the Gaming Act and operates as an autonomous public authority, regulating both remote gaming and land-based gaming.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Are licences available? If so: a) What is the duration of a licence? b) What types of licences are available? c) Are there different types of licences for B2C and B2B operators? d) Do software suppliers need to be licensed?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Under Maltese law, gaming licences are issued by the MGA pursuant to the Gaming Act and Gaming Authorisations Regulations.<\/p>\n<p><strong>What is the duration of a licence?<\/strong><\/p>\n<p>A standard gaming licence is valid for 10 years.<\/p>\n<p><strong>What types of licences are available?<\/strong><\/p>\n<p>The MGA issues a single licence framework that can cover multiple game types and business models under one authorisation. However, the activity conducted under the licence determines whether it is classified as:<\/p>\n<ul>\n<li><strong>Gaming Service Licence<\/strong> \u2013 a B2C licence offering games directly to players; or<\/li>\n<li><strong>Critical Gaming Supply Licence<\/strong> \u2013 a B2B licence offering software, games, and\/or back-office services to other licensed operators.<\/li>\n<\/ul>\n<p>Entities forming part of the same corporate group as the licence holder, and which provide gaming services or critical gaming supplies, may apply for a Corporate Group Gaming Service Licence or a Corporate Group Critical Gaming Supply Licence, as applicable.<\/p>\n<p>Whether a Gaming Service or Critical Gaming Supply Licence is required, licensees will be authorised to offer one or more of the following game types:<\/p>\n<p>(i) Type 1 \u2013 games of chance played against the house, the outcome of which is determined by a random number generator (RNG), and shall include casino type games, including roulette, blackjack, baccarat, poker played against the house, lotteries, secondary lotteries and virtual sports games.<\/p>\n<p>(ii) Type 2 \u2013 games of chance played against the house, the outcome of which is not generated randomly, but is determined by the result of an event or competition extraneous to a game of chance, and whereby the operator manages his or her own risk by managing the odds offered to the player.<\/p>\n<p>(iii) Type 3 \u2013 games of chance not played against the house and wherein the operator is not exposed to gaming risk but generates revenue by taking a commission or other charge based on the stakes or the prize, and shall include player versus player games such as poker, bingo, betting exchange, and other commission-based games.<\/p>\n<p>(iv) Type 4 \u2013 controlled skill games, comprising both elements of skill and chance. In line with the Controlled Skill Games Ruling (Directive 6 of 2018), currently only <em>fantasy sports<\/em> is considered a controlled skill game by the MGA.<\/p>\n<p><strong>Are there different types of licences for B2C and B2B operators?<\/strong><\/p>\n<p>A Gaming Service Licence authorises the offering of games directly to end-users (players), while a Critical Gaming Supply Licence authorises the provision of critical gaming supplies to other licensed operators. This includes game software, RNGs, platform services, and hosting environments.<\/p>\n<p><strong>Do software suppliers need to be licensed?<\/strong><\/p>\n<p>Software suppliers must obtain a Critical Gaming Supply Licence from the MGA if they (i) develop and provide game software involving RNGs or material game mechanics; (ii) supply back-end systems responsible for handling player data, bets, game outcomes, or transactional records; and (iii) provide and maintain the control systems or platforms on which such regulated functions operate.<\/p>\n<p>Suppliers that do not manage such systems (e.g. subcontracted) may not require a licence, provided they are not involved in the active maintenance or regulatory elements of the gaming service.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Are any types of gambling products prohibited?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>It is unlawful to offer a gaming service or critical gaming supply without the appropriate licence from the MGA or another competent EU\/EEA authority. Additionally, certain game types are excluded from licensing altogether, as listed in the Second Schedule of the Gaming Authorisations Regulations (S.L. 583.05). These include:<\/p>\n<ul>\n<li>games of skill without a stake or prize,<\/li>\n<li>games of chance with no stake or prize, and<\/li>\n<li><em>de minimis<\/em> games as defined by the MGA.<\/li>\n<\/ul>\n<p>Games involving stakes and prizes may be exempt if they are classified by the Authority as pure skill games. While Malta maintains a flexible and innovation-driven gaming regime, the MGA retains discretion to prohibit or exempt specific products or devices where necessary to uphold regulatory objectives and public policy considerations.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What is the headline application procedure? Please include any eligibility and other application requirements, including approximate application costs and any need to establish a local presence.<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The application process is rigorous and typically takes a minimum of six months, depending on the complexity of the operation and responsiveness of the applicant.<\/p>\n<p>The application process consists of four key stages:<\/p>\n<ul>\n<li><u>Fit and Proper<\/u><\/li>\n<\/ul>\n<p>The MGA conducts criminal probity screening on all qualifying individuals (shareholders with 10%+ direct or indirect interest, directors of the operating entity, key function holders) to assess their integrity, financial standing, and competence. This includes source of wealth reviews and international background checks.<\/p>\n<ul>\n<li><u>Business Plan and Financial Forecasts<\/u><\/li>\n<\/ul>\n<p>A detailed three-year business plan, including financial projections and marketing strategies, must be submitted. This allows the MGA to assess the viability and sustainability of the proposed operation.<\/p>\n<ul>\n<li><u>Operational and Technical Documentation<\/u><\/li>\n<\/ul>\n<p>Applicants must submit comprehensive documentation on the company structure, gaming system, games offered, and regulatory compliance procedures. The MGA also verifies the company\u2019s issued share capital (\u20ac100,000 for Type 1 and Type 2 B2C operators; \u20ac40,000 for Type 3 and Type 4 B2C operators; and B2B operators require a minimum of \u20ac40,000 issued share capital, irrespective of the Game Type).<\/p>\n<ul>\n<li><u>Systems Audit<\/u><\/li>\n<\/ul>\n<p>Once initial approval is granted, the applicant has 60 days to deploy the technical setup and undergo a systems audit by a certified third-party auditor. This ensures that the live environment matches the approved application.<\/p>\n<p>Upon successful completion, the MGA issues a ten-year licence. Any significant changes to the system or business model post-licensing require MGA approval.<\/p>\n<p>Costs and fees are as follows (Gaming Licence Fees Regulations, S.L. 583.03, and Gaming Tax Regulations, S.L. 583.10, as amended by L.N. 84 of 2026, and the Value Added Tax Act, Cap. 406, as amended by L.N. 86 of 2026):<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"254\"><strong>Type of Fee<\/strong><\/td>\n<td width=\"254\"><strong>\u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"254\">Application Fee<\/td>\n<td width=\"254\">5,000 (non-refundable)<\/td>\n<\/tr>\n<tr>\n<td width=\"254\">Annual Licence Fee:<\/td>\n<td width=\"254\"><\/td>\n<\/tr>\n<tr>\n<td width=\"254\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 B2C Types 1, 2, 3<\/td>\n<td width=\"254\">25,000 per type<\/td>\n<\/tr>\n<tr>\n<td width=\"254\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 B2C Type 4<\/td>\n<td width=\"254\">10,000<\/td>\n<\/tr>\n<tr>\n<td width=\"254\">B2B Types 1, 2, 3:<\/td>\n<td width=\"254\"><\/td>\n<\/tr>\n<tr>\n<td width=\"254\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Where annual revenue does not exceed \u20ac5,000,000<\/td>\n<td width=\"254\">25,000<\/td>\n<\/tr>\n<tr>\n<td width=\"254\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Where annual revenue exceeds \u20ac5,000,000 but does not exceed \u20ac10,000,000<\/td>\n<td width=\"254\">30,000<\/td>\n<\/tr>\n<tr>\n<td width=\"254\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Where annual revenue exceeds \u20ac10,000,000<\/td>\n<td width=\"254\">35,000<\/td>\n<\/tr>\n<tr>\n<td width=\"254\">B2B Type 4<\/td>\n<td width=\"254\">10,000<\/td>\n<\/tr>\n<tr>\n<td width=\"254\">Key Function Approval Fee<\/td>\n<td width=\"254\">50 per person per role<\/td>\n<\/tr>\n<tr>\n<td width=\"254\">Compliance Contribution<\/td>\n<td width=\"254\">Based on gaming revenue; minimum and maximum thresholds apply per licence type.<\/td>\n<\/tr>\n<tr>\n<td width=\"254\">Gaming Tax<\/td>\n<td width=\"254\">With effect from 1 October 2026, gaming tax is imposed at a rate of 15% on Type 1 gaming revenue and 10% on Type 2, Type 3 and\/or Type 4 gaming revenue generated from players in Malta. A rate of 5% applies to the aggregate gaming revenue generated within controlled gaming premises or in connection with a junket or junket event.<\/p>\n<p>These rates replace the former flat gaming tax rate of 5% and the separate gaming device levy, which has been abolished pursuant to Legal Notice 84 of 2026 (L.N. 84 of 2026).<\/p>\n<p>In respect of gaming services offered solely by means of distance communication (i.e. online), gaming tax applies where the player is established in Malta, has a permanent address in Malta and\/or usually resides in Malta.<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"254\">Studio Broadcasting Levy (B2B)<\/td>\n<td width=\"254\">3,000 per year, payable in advance, by critical gaming suppliers using premises as a studio to film and\/or broadcast a gaming service<\/td>\n<\/tr>\n<tr>\n<td width=\"254\">VAT (L.N. 86 of 2026)<\/td>\n<td width=\"254\">Since 1 October 2026, Item 9, Part Two, Fifth Schedule to the VAT Act (Cap. 406), as substituted by L.N. 86 of 2026, exempts without credit only betting, lotteries and other forms of gambling approved by the Minister. According to the Malta Tax and Customs Administration\u00a0(MTCA) Guidelines (6 April 2026), these are: low-risk games (Fifth Schedule, S.L. 583.05); occasional junket events; and betting accessible only physically at the venue of the event.<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Regarding local presence, applicants are not required to have directors, owners, or key function holders residing in Malta, as long as these individuals are readily available for contact by the MGA (e.g., via phone or email). However, the licence holder must be established in the European Economic Area (regulation 10(1), S.L. 583.05). The technical infrastructure (including regulatory data) must be hosted in Malta, the EEA, or in another jurisdiction approved by the MGA, with real-time replication in Malta if hosted outside of Malta.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Do individuals within the business need to be personally licensed or authorised? If so, please provide headline requirements.<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Under the Maltese gaming regulatory framework, licensees must appoint approved individuals to perform the following Key Functions, each of which requires a Key Function Certificate from the MGA:<\/p>\n<p>a) The chief executive role, or equivalent &#8211; responsible for the overall management and strategic direction of the licensee.<\/p>\n<p>b) Day-to-day gaming operations &#8211; manages the operator\u2019s daily activities, including financial obligations (tax and fee payments), player transactions, fraud prevention, and risk strategies.<\/p>\n<p>c) Compliance &#8211; ensures compliance with regulatory obligations, including responsible gaming, player support, advertising rules, and\u2014if applicable\u2014sports integrity obligations.<\/p>\n<p>d) Legal affairs &#8211; oversees contractual matters, legal disputes, and regulatory correspondence.<\/p>\n<p>e) Data protection and privacy &#8211; ensures compliance with applicable data protection laws, including GDPR, and manages privacy-related risks.<\/p>\n<p>f) Anti-money laundering (AML) and counter-terrorist financing (CFT) \u2013 implements AML\/CFT controls and monitors adherence to the applicable laws and the Financial Intelligence Analysis Unit (FIAU)\u2019s requirements. Only mandatory for B2C licensees.<\/p>\n<p>g) Technology and information security &#8211; oversees the gaming and control systems, including back-end infrastructure, regulatory data systems, and cybersecurity.<\/p>\n<p>h) Internal audit &#8211; provides independent evaluation of the licensee\u2019s internal controls, governance, and risk management processes.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is advertising of gambling permitted and, if permitted, how is it regulated?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Yes, advertising of gambling\u2014referred to as commercial communications under Maltese law\u2014is permitted but subject to strict regulation under the Gaming Commercial Communications Regulations (S.L. 583.09). Only licensed operators (or entities holding a valid recognition notice) may promote licensable games, and all commercial communications must be socially responsible, factually accurate, and must not mislead, encourage irresponsible gaming, or target minors<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a> or vulnerable persons<a href=\"#_ftn2\" name=\"_ftnref2\">[2]<\/a>.<\/p>\n<p>Advertising must not portray gaming as a solution to financial or personal problems, as socially attractive, or as an alternative to employment. Additionally, references to consumer credit, suggestions of peer pressure, or any appeal to self-esteem, status, or toughness are prohibited. Responsible gaming messages and clear disclosures about the operator and their licensing authority must be prominently included. Communications must also clearly state the minimum legal age for participation and must not target or feature minors.<\/p>\n<p>Use of player data for marketing purposes must comply with data protection laws, and any unsolicited communications are prohibited. Advertising in public places in Malta is generally restricted, with limited exceptions for tourist areas, gaming premises, and industry-specific events. Promotional schemes must be transparent, clearly outlining wagering conditions and obligations.<\/p>\n<p>Importantly, licensees remain responsible for the conduct of third parties who advertise on their behalf, and the MGA has enforcement powers to order the modification or suspension of non-compliant advertisements, including the imposition of administrative sanctions.<\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> A physical person under the age of eighteen (18) years.<\/p>\n<p><a href=\"#_ftnref2\" name=\"_ftn2\">[2]<\/a> Individuals who are vulnerable to problem gambling due to personal, medical, or social factors \u2013 including self-excluded players, those diagnosed or in treatment, and those under the influence of alcohol or drugs.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Are marketing affiliates permitted? If so, are they licensed or regulated?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Marketing affiliates are permitted under Maltese law and may be engaged by licensed operators to carry out promotional activities. Affiliates are allowed to solicit commercial communications and may compile and use their own mailing lists to distribute promotional material on behalf of the authorised person. However, affiliates are not licensed or directly regulated by the MGA.<\/p>\n<p>That said, both the affiliate and the licensed operator may be held jointly responsible for any breach of the Gaming Commercial Communications Regulations. Accordingly, operators are expected to exercise strong oversight over affiliate conduct and ensure that all marketing communications, including those disseminated through affiliates, remain fully compliant with the applicable rules on responsible advertising and player protection.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What are the penalties for offering, facilitating or marketing unlawful gambling, and can the gambler be penalised for participating in unlawful gambling?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Offering, facilitating, or marketing unlawful gambling in Malta is a criminal offence under the Gaming Act, punishable upon conviction by a fine of between \u20ac10,000 and \u20ac500,000 or imprisonment of up to five years, or both; repeat offenders face harsher penalties of up to \u20ac1,000,000 in fines and 6 years&#8217; imprisonment. Company officers may also be held personally liable, with the company jointly responsible. The MGA may impose administrative sanctions for breaches of the Gaming Commercial Communications Regulations, including ordering the suspension, modification, or removal of non-compliant advertising, even if carried out by third parties such as affiliates.<\/p>\n<p>Furthermore, under the Criminal Code, individuals who participate in unlawful betting or wagering\u2014unless authorised by law\u2014may be guilty of a contravention against public order and subject to court-imposed penalties.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Briefly detail key requirements for licensees, including ongoing payment and reporting requirements.<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Licensed operators in Malta are subject to a range of ongoing legal, technical and operational requirements aimed at ensuring integrity, fairness and player protection. Key requirements include:<\/p>\n<p>a) Regulatory Compliance &#8211; Licensees must continuously comply with the Gaming Act, subsidiary legislation, and binding directives issued by the MGA, including player protection, responsible gaming, and advertising standards.<\/p>\n<p>b) AML\/CFT Compliance &#8211; Licensees must implement robust anti-money laundering procedures in line with the FIAU Implementing Procedures \u2013 Part II for Remote Gaming, including transaction monitoring, risk assessments, and reporting obligations. Licensees must also submit the FIAU Risk Evaluation Questionnaire through the CASPAR portal by the deadlines announced by the FIAU; failure to do so constitutes a breach of regulation 19 of the PMLFTR (S.L. 373.01).<\/p>\n<p>Regulation (EU) 2024\/1624 (AMLR) will apply directly from 10 July 2027, retaining gambling service providers as obliged entities and harmonising AML\/CFT requirements across the EU. Licensees should expect revisions to the national framework and FIAU Implementing Procedures, together with further technical standards and guidance from the EU Anti-Money Laundering Authority (AMLA).<\/p>\n<p>c) Technical Infrastructure &#8211; Operators must maintain systems that comply with MGA technical standards, including secure hosting of regulatory data, RNG certification, and system audit requirements.<\/p>\n<p>d) Reporting and Notifications &#8211; Regular submissions are required, including monthly player funds reports and gaming tax returns, an Annual Financial Report and an Interim Financial Report (each within two months of the relevant period end, from 2025, the latter replacing the former interim financial statements), audited financial statements (within 180 days of financial year end), auditor player funds and gaming revenue declarations (within nine months of financial year end), and information security incident reports (within 72 hours).<\/p>\n<p>e) Player Protection &#8211; Operators must safeguard player funds, uphold responsible gaming tools (e.g. self-exclusion, limits), and ensure games are fair and transparent. Following the repeal of Article 13 of the Alternative Dispute Resolution Directive (Directive 5 of 2018) with effect from 20 July 2025, B2C licensees must remove references to the EU Online Dispute Resolution platform from their terms and conditions.<\/p>\n<p>f) Internal Audit &#8211; B2C licensees must periodically conduct internal audits across operational areas and submit reports to the MGA.<\/p>\n<p>g) Ongoing Payments &#8211; Licensees must pay the annual licence fee and compliance contribution (S.L. 583.03) and gaming tax (S.L. 583.10). Since 1 October 2026, gaming tax is charged at 15% (Type 1) or 10% (Types 2, 3 and 4) on aggregate gaming revenue from players in Malta, with 5% for controlled gaming premises and junkets (Legal Notice 84 of 2026). B2B licensees using premises as a studio to film or broadcast a gaming service pay a studio broadcasting levy of \u20ac3,000 per year.<\/p>\n<p>Licensees must also ensure availability and responsiveness to the MGA, including during inspections, investigations, and audits.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Briefly detail key anti-money laundering requirements.<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Operators in Malta are considered subject persons under AML law and must comply with the Prevention of Money Laundering and Funding of Terrorism Regulations (PMLFTR), as supplemented by the FIAU\u2019s Implementing Procedures \u2013 Part II for the Remote Gaming Sector. Key AML obligations include conducting a business risk assessment (BRA) and customer risk assessments (CRA) to identify and manage exposure to money laundering and terrorist financing risks. Licensees must perform customer due diligence (CDD) measures, including identity verification, ongoing monitoring of player activity, and source of wealth\/source of funds checks, particularly for high-risk players or transactions.<\/p>\n<p>Systems must be in place to detect suspicious patterns, such as unusual deposit behaviour, use of multiple payment methods, or limited gameplay with high cash movement. Any suspicious activity must be reported to the FIAU via a Suspicious Transaction Report (STR). Furthermore, licensees must appoint a Money Laundering Reporting Officer (MLRO), provide regular staff training, and maintain detailed records to demonstrate compliance. Failure to adhere to AML obligations may result in administrative sanctions or criminal liability.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Briefly detail key responsible gambling (or safer gambling) requirements.<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Maltese-licensed gaming operators must implement a range of responsible gambling measures aimed at protecting players from gambling-related harm. Operators are required to provide clear and accessible tools for players to set limits on their deposits, losses, and playing time, and to enable temporary or indefinite self-exclusion. They must also display responsible gaming messages and provide access to help resources on their website. Regular reality checks must be triggered to inform players of session duration and allow them to take a break.<\/p>\n<p>Operators are obliged to monitor player behaviour for signs of problem gambling and take appropriate action, which may include direct intervention or exclusion. Additionally, systems must be in place to prevent underage gambling and ensure that players are properly informed of the risks associated with gaming. These measures must be applied consistently across all platforms and integrated into the licensee\u2019s overall compliance framework.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Briefly detail shareholder reporting and approval threshold(s).<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Any person acquiring a direct or indirect qualifying interest\u2014defined as holding 10% or more of the equity or control rights in a licensee\u2014must notify the MGA within 3 working days of the change and submit full documentation within 30 days. The MGA will assess the proposed shareholders&#8217; fitness and propriety, including due diligence and source of funds checks.<\/p>\n<p>Qualifying interest changes require submission of the updated corporate structure, transfer agreements, declarations, and personal or entity disclosure forms. Non-qualifying interest changes (i.e. those below the 10% threshold) must also be reported within 30 days but are subject to a lighter notification process.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Briefly detail the regulator\u2019s enforcement powers, including sanctions and common themes.<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The MGA has broad enforcement powers under the Gaming Act and related regulations to address non-compliance by licensees. These powers include issuing warnings, orders, or amendments to licence conditions, imposing administrative penalties, and, in serious cases, suspending or cancelling licences. For breaches constituting criminal offences, the MGA may either propose a regulatory settlement or refer the matter for criminal prosecution, with potential fines and imprisonment. The MGA also considers factors such as the seriousness and frequency of the breach, financial gain, impact on players, and cooperation during investigations. Penalties may be published, particularly where transparency serves the public interest. Administrative fines are calculated based on the nature and scale of the breach, adjusted for mitigating or aggravating factors, and may be reduced in cases of demonstrated financial hardship.<\/p>\n<p>The MGA may act before investigations are concluded in urgent cases involving player protection, public policy, or Malta\u2019s regulatory reputation.<\/p>\n<p>Since 2025, the MGA has applied a risk-based, evidence-led supervisory framework, using inspections, desk-based and thematic reviews and mystery shopping.<\/p>\n<p>Common themes reflect the MGA\u2019s stated supervisory focus areas for 2025, namely player protection (notably self-exclusion and harm detection systems), sports betting integrity reporting, governance of key functions and IT operational resilience, together with AML\/CFT compliance examinations and commercial communications. The MGA\u2019s 2026 focus areas include internal controls over cash and crypto payments, esports and athlete betting, and ADR reporting.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What is the tax rate?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>With effect from 1 October 2026, gaming tax is chargeable at a rate of 15% on Type 1 gaming revenue generated from players located in Malta and at a rate of 10% on Type 2, Type 3 and\/or Type 4 gaming revenue generated from players located in Malta. A rate of 5% applies to the aggregate gaming revenue generated within controlled gaming premises or arising in connection with a junket or junket event.<\/p>\n<p>These rates replace the former flat gaming tax rate of 5%, together with the separate gaming device levy, which has been abolished pursuant to Legal Notice 84 of 2026 (L.N. 84 of 2026).<\/p>\n<p>In respect of gaming services offered solely by means of distance communication (i.e. online), gaming tax applies where the player is established in Malta, has a permanent address in Malta and\/or usually resides in Malta.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is cryptocurrency permitted for online gambling and, if permitted, how is it regulated?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Cryptocurrency is permitted, subject to the prior approval of the Malta Gaming Authority (MGA), in accordance with the MGA Policy on the use of Distributed Ledger Technology by Authorised Persons (January 2023) (the DLT Policy).<\/p>\n<p>Applicants must provide a list of the crypto-assets to be accepted and their classification under the Virtual Financial Assets Act (Cap. 590) or any other applicable law. Crypto-assets with inbuilt anonymisation functions are prohibited.<\/p>\n<p>Licensees may hold player funds in their own wallets or use duly authorised third-party service providers, but may not use their platform as an exchange.<\/p>\n<p>AML\/CFT policies and procedures must address the risks arising from the use of crypto-assets. Smart contract code must be reviewed by an auditor registered with the Malta Digital Innovation Authority (MDIA), although the MGA may dispense with this requirement where the smart contract is not relevant to regulatory compliance.<\/p>\n<p>Third-party crypto-asset service providers are also subject to Regulation (EU) 2023\/1114 on markets in crypto-assets (MiCA).<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Are there any proposals for changing gambling laws and regulations in the next 12-24 months? If so, please provide an overview of the proposed changes and likely timing.<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The Government has indicated that it is considering the introduction of a legislative framework for prediction markets, including the potential empowerment of the Malta Gaming Authority (MGA) to license and regulate the sector. As at the date of writing, no draft legislation or formal consultation has been published, and the timing and scope of any such framework remain unconfirmed.<\/p>\n<p>At European Union level, Regulation (EU) 2024\/1624 (the Anti-Money Laundering Regulation, or \u201cAMLR\u201d) will apply directly from 10 July 2027. Providers of gambling services will continue to be subject to the applicable anti-money laundering and counter-terrorist financing obligations, with corresponding amendments expected to the Prevention of Money Laundering and Funding of Terrorism Regulations (S.L. 373.01) and the Implementing Procedures issued by the Financial Intelligence Analysis Unit (FIAU).<\/p>\n<p>Article 56A of the Gaming Act (Cap. 583), which requires Maltese courts to refuse recognition and enforcement of certain foreign judgments against Malta-licensed operators, is currently the subject of infringement proceedings initiated by the European Commission. Any resulting legislative amendments will depend on the outcome of the proceedings.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What key regulatory developments are proposed or on the horizon in the next 12-24 months?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The Malta Gaming Authority has launched a targeted consultation on proposed measures to strengthen the Recognition Notice framework, with a particular focus on enhancing authorisation checks and the ongoing monitoring and supervision of Recognition Notice holders. The outcome of the consultation remains pending.<\/p>\n<p>The Gaming Tax (Amendment) Regulations, 2026 (Legal Notice 84 of 2026) and the Value Added Tax Act (Amendment of Fifth Schedule) (Amendment No. 2) Regulations, 2026 (Legal Notice 86 of 2026) entered into force on 1 October 2026. Further operational guidance from the MGA and the Malta Tax and Customs Administration (MTCA) is expected as the revised frameworks are implemented.<\/p>\n<p>In the area of anti-money laundering, regulatory technical standards and guidelines to be issued by the European Union Anti-Money Laundering Authority (AMLA) will shape operators\u2019 compliance obligations under the AMLR.<\/p>\n<p>In its publication Regulatory Oversight: Supervisory Engagement Efforts 2026, the MGA identified its supervisory focus areas for 2026. These comprise internal control frameworks over cash, cash-equivalent and crypto-asset payments; athletes betting on their own sport; esports markets; and the quality of operators\u2019 monthly Alternative Dispute Resolution (ADR) reporting.<\/p>\n<p>On 23 October 2026, the MGA and the Malta Competition and Consumer Affairs Authority (MCCAA) signed a Memorandum of Understanding. It establishes a formal framework for cooperation and information exchange on player complaints and disputes falling within the remit of both authorities.<\/p>\n<p>In September 2026, the MGA and the Malta Digital Innovation Authority (MDIA) launched the AI Gaming Charter. The Charter is a voluntary, principles-based framework for the responsible use of artificial intelligence in gaming operations, addressing transparency, data governance, human oversight, and fairness and non-discrimination.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Do you foresee any imminent risks to the growth of the gambling market in your jurisdiction?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Malta\u2019s gambling market faces some notable regulatory and reputational risks.<\/p>\n<p>First, the controversial Bill\u202f55 amendment (Article\u202f56A of the Gaming Act), which shields Malta\u2011licensed operators from the enforcement of foreign court judgments for activities lawful under Maltese law, has sparked legal challenges and criticisms from EU countries like Germany and Austria.<\/p>\n<p>The European Commission initiated infringement proceedings on 18 June 2025, and in Case C-683\/24, Spielerschutz Sigma, the Advocate General expressed the view on 23 April 2026 that the aforesaid provision would be incompatible with Regulation (EU) No 1215\/2012 (the Brussels I bis Regulation). The judgment of the Court of Justice of the European Union is pending.<\/p>\n<p>Second, since 1 October 2026, gaming tax on revenue from players in Malta has increased from a flat 5% to 15% for Type 1 and 10% for Types 2, 3 and 4 (Legal Notice 84 of 2026).<\/p>\n<p>Broader regulatory trends such as stricter capital requirements (including the MGA Capital Requirements Policy of July 2025), financial oversight enhancements, and a risk-based supervisory model are reshaping the sector, and Regulation (EU) 2024\/1624 (the Anti-Money Laundering Regulation) will apply from 10 July 2027.<\/p>\n<p>These changes, while strengthening the regulatory framework, may impose higher compliance costs and operational burdens on licensees.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">If a gambling start-up was looking for a jurisdiction in which to commence its activities, why would it choose yours?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Malta is a leading global hub for the online gambling industry, offering a stable, EU-compliant regulatory framework, established under the MGA\u2014a well-respected regulator known for its robust yet pragmatic approach. Start-ups benefit from a clear licensing structure, passporting opportunities within the EEA, and access to a mature ecosystem of gaming specialists, advisors, and technology providers.<\/p>\n<p>The jurisdiction is also attractive due to its flexible corporate setup, competitive tax regime, and no local residency requirements for directors, shareholders or key personnel, making it accessible to international founders. Additionally, the MGA\u2019s ongoing shift toward risk-based supervision and proportional compliance obligations ensures that smaller or early-stage operators are not unduly burdened, enabling innovation and sustainable growth from the outset.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\r\n<div class=\"word-count-hidden\" style=\"display:none;\">Estimated word count: <span class=\"word-count\">5020<\/span><\/div>\r\n\r\n\t\t\t<\/ol>\r\n\r\n<script type=\"text\/javascript\" src=\"\/wp-content\/themes\/twentyseventeen\/src\/jquery\/components\/filter-guides.js\" async><\/script><\/div>"}},"_links":{"self":[{"href":"https:\/\/www.legal500.com\/guides\/wp-json\/wp\/v2\/comparative_guide\/153854","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legal500.com\/guides\/wp-json\/wp\/v2\/comparative_guide"}],"about":[{"href":"https:\/\/www.legal500.com\/guides\/wp-json\/wp\/v2\/types\/comparative_guide"}],"wp:attachment":[{"href":"https:\/\/www.legal500.com\/guides\/wp-json\/wp\/v2\/media?parent=153854"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}