Fees & Taxation
Administrative and Licence Fees
Administrative and Licence Fees as per Second Schedule of the Remote Gaming Regulations (S.L. 438.04) issued under the Lotteries and Other Games Act (Cap. 438 of the Laws of Malta).
|Application Fee for New License||€2,330||Paid upon application for a remote gaming Licence|
|System Review||€2,500||Fee paid in advance for the execution of the audit by the Authority’s approved third party Certifiers/Auditors|
|Licence Fee||€8,500||Per Annum per Licence|
|Application Fee for Renewal of Licence||€1,500||Paid upon application for renewal of Licence|
|Approval Fee for Transfer or Assignment of Licence||€1,500||Per Licence paid upon application for approval|
|Approval of Share Transfer||€ 1,500||Per Licensed Company paid upon application for approval|
|Approval of Simple Contractual Commercial Agreements||€70||Per Annum per contract. Aggregrate amount for approved contracts shall not exceed €30,000 Per Annum|
|Approval of Complex Joint Venture Agreements||Administrative hourly fee which is predetermined and communicated prior to the commencement of approval process|
Other Compliance Fees
|Compliance Review||€3,500||Fee paid in advance for the execution by the Authority’s approved third party Certifiers / Auditors|
The MGA is cognisant of the fact that there are companies which hold more than one remote gaming licence issued by the said Authority. Where systems reviews or compliance reviews are carried out by the same third party Certifiers/Auditors and within the same time period, the following pricing structure shall apply to each remote gaming licence being reviewed in the case of remote gaming licences linked to the same company.
- 1st licence being audited – 100% of above price;
- 2nd licence being audited – 75% of above price;
- 3rd licence being audited – 65% of above price;
- 4th and consecutive licences being audited – 60% of above price.
Tax Schedule as per Fourth Schedule of the Remote Gaming Regulations (S.L. 438.04) issued under the Lotteries and Other Games Act (Cap. 438 of the Laws of Malta).
|Class 1 Licence||€4,660
|Per Month for the first 6 months
Per Month for the entire duration of the licence
|Class 1 Licence operating on a hosting platform in possession of a Class 4 Remote Gaming Licence (Class 1 on 4)||€1,200||Per Month for the entire duration of the licence|
|Class 2 Licence||0.5%||Of the gross amount of bets accepted in remote betting operations|
|Class 2 Licence operating on a hosting platform in possession of a Class 4 Remote Gaming Licence (Class 2 on 4)||0.5%||Of the gross amount of bets accepted in remote betting operations|
|Class 3 Licence||5%||Of real income|
|Class 3 Licence operating on a hosting platform in possession of a Class 4 Remote Gaming Licence (Class 3 on 4)||5%||Of real income|
|Class 4 Licence hosting and managing other remote gaming operators||Nil
|For the first 6 months
Per Month for the subsequent 6 months
Per Month thereafter for the entire duration of the licence
|Class 4 licensee hosting and managing an operator which is not in possession of the relevant Class 1, 2 or 3 licence in terms of the regulations, however hosting an EEA licensed Business to Consumer operator||€1,165||Per Month per operator, paid by the Class 4 Licensee|
|Remote Gaming Tax Capping per licensee per remote gaming licence||€466,000||Per Annum|