Whilst there are various factors which have contributed towards placing Malta on the map as a leading remote gaming jurisdiction, not least the fact that it has established itself as a seriously regulated and respectable quality jurisdiction within the European Union, Malta also finds itself at the forefront of the remote gaming industry due to the attractive fiscal regime that it is able to offer.

A company issued with a remote gaming licence by the Lotteries and Gaming Authority (the ‘LGA’) is subject to two main types of taxes:

(a) Corporate Tax – imposed on all the business profits of the remote gaming company, after deducting expenses (see ‘corporate taxation’); and

(b) Gaming Tax – imposed solely on the betting revenue generated by the remote gaming company, the rates of which differ depending on the type of gaming license issued:

Tax €/%
Class 1 Licence 4,660 For the first 6 months; 7,000 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; 2,330 Per Month for the subsequent 6 months; 4,660 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

In all cases, the total maximum tax payable per annum by one licensee in respect of one licence shall not exceed € 466,000 per annum.