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.
Fixed Annual Licence Fee (B2C Only)
|
Fixed Annual Licence Fee |
| Non-refundable Fixed Annual Licence Fee |
€25,000 |
| Non-refundable Fixed Annual Licence Fee for operators providing solely Type 4 gaming services |
€10,000 |
Fixed Annual Licence Fee (B2B Only)
|
Fixed Annual Licence Fee |
| Licence Fee for providers supplying solely Type 4 gaming supplies |
€10,000 |
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 €1,000,000 |
€5,000 |
Low Risk Games Administrative Fees
| One Time Non-Refundable Fee |
|
|
Fee |
| Non-Profit Games |
€25 |
| Commercial Communication Games |
€25 |
| Limited Commercial Communication Games |
€25 |
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.
