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Online Gaming in Malta

Authored by - WH Partners (Last updated Apr 2024)



Malta Online Gaming Overview

Malta underwent a complete regulatory framework overhaul which resulted in the promulgation of a new Gaming Act 2018 which modernised the previous gaming framework promoting simplification of regulatory obligations and adopting a more risk-based approach between different gaming activities and verticals. The primary aim of the regulatory framework overhaul was precisely that of narrowing the gap between technology, gaming activities and law and thus creating future proof legislation which adapts to technological advancements. Regulations and directives set out all the standards and requirements expected by the MGA.

In terms of license coverage, the Maltese gaming regime provides for all game types and all channels of deliveries.

Market Size
The local market is rather small; however, due to the online gaming regulatory framework and licensing regime, the gaming sector is one of Malta’s major economic contributors. It contributes to around 12% of Malta’s GDP.

Competitive Landscape
There is a register for authorised B2C and B2B gaming service providers.

There is also the list of Recognition Notice Certificate holders.

There is no limit on the number of licences.

Subject to general payment service providers requirements, licence holders in Malta do not have any obstacles to open accounts with payment methods. Importantly, even though B2C gaming service providers are required to hold player funds with EU/EEA institution, they may use other institutions as well; however, for reporting purposes the accounts with such other institutions will not be considered as safeguarded accounts.

With respect to marketing and advertising, there are certain requirements mainly outlined in the Commercial Communication Regulations, that are required to be followed when promoting gaming services in or from Malta.

Top Key Attractions and Challenges

  • Licenses are available for all kind of gaming products and the legislation is technology and distribution channel neutral
  • Subject to satisfying certain criteria, reduced rates of income tax on personal income
  • Exemptions on income derived from patents
  • Refunds on dividends and double taxation relief
  • Advantages linked to the free movement of goods and services within the EU
  • Regulatory framework for the acceptance of virtual financial assets and use of innovative technology arrangements
  • Persons exercising Key Function Roles are not required to be present in Malta.
  • Technology can be hosted outside of Malta for as long as essential gaming data is replicated on servers in Malta in real time
  • Recognition of EU/EEA gaming licenses by the MGA
  • High amount of talent for employment living in the country


  • Regular audit requirements
  • Stringent requirements for money-laundering reporting officers including thorough assessment of their knowledge and suitability by means of an interview
  • Applicants must prove that their business is financially stable and meets all operational requirements as outlined by the MGA
  • Increase in enforcement and fines by the FIAU
  • High cost of living and high competition for talent
  • Opening bank accounts for a start-up is very difficult unless proper substance is placed in the country
  • Introduction of transfer pricing

Licensing & Regulation

Well-regulated / Unregulated (Open)

Malta Online Gaming Licensing & Regulation

Licence Triggers
Every person providing or carrying out a gaming service or provide a critical gaming supply from Malta or to any person in Malta, or through a Maltese legal entity must have a valid B2C or B2B licence or a Recognition Notice Certificate, except when such person is exempt from the requirement of a licence or a Recognition...

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Regular / Punitive

Malta Online Gaming Enforcement

Regulating Bodies
The Malta Gaming Authority (the “MGA”) is the main regulatory authority.

The Financial Intelligence Analysis Unit (the “FIAU”) is the AML/CFT supervisory authority.

Commercial Communications Committee and Malta Broadcasting Authority are additional advertising authorities together with the MGA.

The Office of the Information and Data Protection Commissioner is the national supervisory authority responsible for monitoring and enforcing...

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Malta Online Gaming Marketing

Marketing is allowed but highly regulated by the Commercial Communications Regulations (S.L/ 583.09 of the Laws of Malta) (Regulations). Furthermore, commercial communications conveyed via broadcasting means such as radio and television are also subject to the rules envisaged in the Broadcasting Act (Chapter 350 of the Laws of Malta) and Subsidiary Legislation (S.L. 350.25 of the Laws of Malta) Requirements...

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Malta Online Gaming Fees

Application Fees
The license application and renewal fees are EUR 5,000 and are non-refundable. This applies to all licences/game types which can be offered. Recognition Notice fee, payable yearly in advance, amounts to EUR 5,000 as well.

Furthermore, there are other additional fees as follows:

Change in approved company structure application – EUR 1,500 Changes in game types /...

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Malta Online Gaming Taxes

Licence Taxes
All gaming operators are required to pay monthly gaming tax to the MGA.

The new Gaming Tax Regulations 2018 introduced a ‘taxation at the point of consumption’ regime which reduces the possibility of double taxation. In view of this, any person offering any gaming service constituting of an activity which comprises of the provision and the carrying...

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Future Outlook


Malta Online Gaming Future Outlook

The regulatory framework overhaul was a positive step in reflecting the continuous changes of this fast-moving industry. The gaming regime as it currently stands seeks not only to provide an attractive and simplified licensing process but has also strengthened other compliance aspects especially by promoting good practices such as responsible gaming and striving to maintain optimal AML practices to mitigate...

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Legal Expert

WH Partners

Office locations Malta (Ta'Xbiex) / Czech Republic (Prague) / Poland (Warsaw) / Italy (Livorno)

WH Partners is a Malta-based leading law firm with a business focus and expertise in gaming & gambling, fintech, technology, tax, M&A and corporate finance. The firm also advises clients on intellectual property, data protection, capital markets, commercial contracts, real estate, employment law, trusts and foundations and citizenship, residence & immigration. Both the firms and the lawyers are highly ranked by the foremost legal directories, including Chambers & Partners, The Legal 500, IFLR 1000, and The World Tax. WH Partners is the exclusive member for Malta of Ally Law. More information is available at

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