Malta's gaming tax from 1 October 2026: 15% for casino games, 10% for betting and poker
Regulation
From , Malta taxes casino games and lotteries at 15% of the gaming revenue it earns from players in Malta, and betting, poker, bingo and skill games at 10%, instead of 5% for all of them.
- 15%casino games and lotteries
- 10%betting, poker, bingo, skill games
- 150,000tax on the example casino revenue, in euros
New Tax Structure Overview
Malta introduces a tiered tax structure for gaming revenue generated from players located within the country. The previous flat rate is replaced by specific percentages depending on the product type. Casino games and lotteries face a higher levy compared to betting, poker, bingo, and skill games. This distinction applies strictly to revenue derived from Maltese players. Operators earning revenue in other jurisdictions continue to pay taxes according to those local rules. The change affects how operators calculate their net income from the Maltese market. The table below sets out the rate for each product category from the new date. See the regulation tracker for further context.
| Until 30 September 2026 | From 1 October 2026 | |
|---|---|---|
| Casino games and lotteries (Type 1) | 5.0% | 15.0% |
| Betting, poker, bingo, skill games (Types 2 to 4) | 5.0% | 10.0% |
| Tax on €1,000,000 of casino revenue from players in Malta | 50,000 | 150,000 |
| Tax on €1,000,000 of betting revenue from players in Malta | 50,000 | 100,000 |
Impact on Casino Operators
Casino games and lotteries are subject to the highest tax rate under the new scheme. This category incurs the levy shown in the key figures on qualifying revenue. For operators focusing heavily on casino products, this represents a significant shift from the previous uniform rate. The higher percentage directly reduces the net margin retained from Maltese players. Operators must account for this increased cost when pricing products or managing budgets.
Rates for Betting and Skill Games
Betting, poker, bingo, and skill games fall under a lower tax bracket. These products face the levy listed in the key figures for qualifying revenue. This rate is lower than the casino tier but higher than the previous flat rate. Operators offering these products benefit from a comparatively lighter tax burden on local revenue. The differentiation allows for more precise financial planning based on product mix. Companies with a diverse portfolio can optimize their tax exposure by understanding these categories. The rate applies consistently across these specific gaming types for players in Malta.
Calculating Your Liability
Operators should review their revenue streams to determine which category applies to their income. The key figures provided illustrate the difference in tax liability for a standard revenue amount. A higher percentage on casino revenue results in a larger absolute tax payment compared to betting revenue. This calculation helps in assessing the financial impact of the new rates. Separate revenue sources clearly to apply the correct percentage. Misclassification could lead to incorrect tax filings. Use the provided calculator tool to estimate costs based on your specific revenue mix. Accurate categorization ensures compliance with the new tax framework.
Questions
Which revenue sources are affected by the new tax rates?
The new rates apply only to gaming revenue earned from players located in Malta. Revenue generated from players in other jurisdictions follows the tax rules of those specific markets.
How do the new rates compare to the previous flat rate?
Both new tiers are higher than the previous uniform rate. Casino games face the highest percentage, while betting and skill products face a lower but still increased percentage compared to the old system.
Does the tax apply to all gaming products equally?
No, the tax is tiered. Casino games and lotteries are taxed at a higher rate than betting, poker, bingo, and skill games, creating a distinction based on product type.
Every figure on this page is computed by code from standard industry formulas and the facts of our regulation tracker, each checked a second way. See the methodology.