Malta's Gambling VAT Exemption: The First Guidelines Are Here

An Important Moment for the Gaming Sector

Today, 6 April 2026, the Malta Tax and Customs Administration (MTCA) published its initial Guidelines on Item 9 of Part Two of the Fifth Schedule to the Value Added Tax Act and with them, one of the most practically significant reforms to Malta’s gaming tax landscape moves decisively forward. These Guidelines apply with effect from 1 October 2026.

This is not a technical footnote. It is a landmark policy shift that redefines the perimeter of the VAT exemption applicable to gambling and betting activities, with immediate and material consequences for operators, investors, and advisers across the sector.

The Legal Anchor

Following the publication of Legal Notice 86 of 2026 which we wrote about last week, the MTCA have issued these Guidelines in conformity with Article 75(2) of the VAT Act (Chapter 406, Laws of Malta) to provide guidance on the application of the VAT exemption (without credit) contained in Item 9 of Part Two of the Fifth