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Following the issue of the UK gambling bill last year, it has become evident that the proposed high tax of 15% on gross profit will scare away a number of offshore operators.

Malta being an island in the central part of the Mediterranean has always been a centre of trade with a maritime tradition.

Malta is an archipelago situated in the middle of the Mediterranean Sea between Southern Italy and the Northern African coast. The total area is 316 square kilometres that consists of Malta the largest island, Gozo, Comino and other small islands that are uninhabited.

A positive step taken last year was the promulgation of a comprehensive set of regulations in a legal notice amending the Lotteries and Gaming Act. Such updated legislation has opened the path for the regulation of lotteries and gaming operations to reflect current trends.

This type of business entity is the least regulated and is subject to the least number of formalities in terms of Maltese law. The sole requirement to commence operation is to obtain a trading licence and one may commence operation immediately.

The standard corporate tax rate applicable to companies registered in Malta is 35% and there are no thresholds for reduced rates of taxation applicable.

Law established the Malta Financial Services Authority (MFSA) on 23rd July 2002. It is a fully autonomous public institution and reports to Parliament on an annual basis.

Malta Enterprise is enabled by the Malta Enterprise Act (ME Act) to support the development of enterprise in Malta.

Venture Capital Comparative Guide for the jurisdiction of Malta, check out our comparative guides section to compare across multiple countries