ARTICLE · 02 OCTOBER 2026

VAT On Gambling In Malta From 1 October 2026

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Francesca Caruana

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Legal Notice 86 of 2026 amends the VAT exemption for gambling under the Value Added Tax Act (Cap. 406) with effect from 1 October 2026. The Malta Tax and Customs Administration (MTCA) has published guidelines setting out which gambling supplies are exempt from that date. The MTCA and the Malta Gaming Authority (MGA) announced the changes on 2 April 2026, together with amendments to the Gaming Tax Regulations. According to the announcement, the VAT changes clarify the scope of the exemption, set out how the place-of-supply rules apply to gambling services so that VAT is charged where the services are consumed, and maintain VAT neutrality for gaming operators. This article summarises the VAT and gaming tax position applicable from 1 October 2026.

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