Fees & Taxation

Fees & Taxation

Administrative and Licence Fees

Administrative Fees Table

Licence and Compliance Dues

The Gaming Licence Fees Regulations (L.N. 409 of 2017) , were brought into force on 1 January 2018. Any person in possession of a licence issued by the MGA shall pay the Authority the appropriate non-refundable fixed annual licence fee. Licensees shall also pay the compliance contribution depending on the type of approval issued by the Authority.

Compliance Contribution

Gaming Service Licence – B2C

B2C – Type 1 Gaming Services           Minimum* €15,000; Maximum €375,000
Compliance Contribution for the Financial Year** Rate
For every euro of the first €3,000,000 1.25%
For every euro of the next €4,500,000 1.00%
For every euro of the next €5,000,000 0.85%
For every euro of the next €7,500,000 0.70%
For every euro of the next €10,000,000 0.55%
For every euro of the remainder 0.40%

 

B2C – Type 2 Gaming Services           Minimum* €25,000; Maximum €600,000
Compliance Contribution for the Financial Year** Rate
For every euro of the first €3,000,000 4.00%
For every euro of the next €4,500,000 3.00%
For every euro of the next €5,000,000 2.00%
For every euro of the next €7,500,000 1.00%
For every euro of the next €10,000,000 0.80%
For every euro of the next €10,000,000 0.60%
For every euro of the remainder 0.40%

B2C – Type 3 Gaming Services           Minimum* €25,000; Maximum €500,000
Compliance Contribution for the Financial Year** Rate
For every euro of the first €2,000,000 4.00%
For every euro of the next €3,000,000 3.00%
For every euro of the next €5,000,000 2.00%
For every euro of the next €5,000,000 1.00%
For every euro of the next €5,000,000 0.80%
For every euro of the next €10,000,000 0.60%
For every euro of the remainder 0.40%

 

B2C – Type 4 Gaming Services           Minimum* €5,000; Maximum €500,000
Compliance Contribution for the Financial Year** Rate
For every euro of the first €2,000,000 0.50%
For every euro of the next €3,000,000 0.75%
For every euro of the next €5,000,000 1.00%
For every euro of the next €5,000,000 1.25%
For every euro of the next €5,000,000 1.50%
For every euro of the next €10,000,000 1.75%
For every euro of the remainder 2.00%

Critical Gaming Supply Licence – B2B

B2B – Critical Gaming Supply | Annual Licences fees used (supply & manage material elements of the game)
Licence Fees on Annual Revenue Fee
Where annual revenue does not exceed €5,000,000 €25,000
Where annual revenue exceeds €5,000,000 but does not exceed €10,000,000 €30,000
Where annual revenue exceeds €10,000,000 €35,000

 

B2B – Critical Gaming Supply | Annual Licences fees used (supply & management of software)
Licence Fees on Annual Revenue Fee
Annual revenue does not exceed €1,000,000 €3,000
Annual revenue in excess of €10,000,000 €5,000

5% Gaming Tax

5% Gaming Tax is applied on Gaming Revenue generated from Malta based players. Determination of taxability is whether the player is established, has his permanent address and/or usually resides in Malta.

* Minimum compliance contribution for new operators will not apply until the first financial year end of operations following licence acquisition.

** Start-Ups who qualify under the Directive on Start-Up Undertakings will benefit from a moratorium period of 12 months in which they are exempt from paying compliance contribution.