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.

Compliance Contribution

A licensed company must pay a monthly compliance contribution based on their aggregate gaming revenue for the year, with minimum and maximum contributions payable for each type of licence.

For a B2C gaming service licence Type 1, the minimum contribution payable per year is €15,000 and the maximum contribution payable per year is €375,000. Overpayments will be set-off.

For a B2C gaming service licence Type 2, the minimum contribution payable per year is €25,000 and the maximum contribution payable per year is €600,000. Overpayments will be set-off.

For a B2C gaming service licence Type 3, the minimum contribution payable per year is €25,000 and the maximum contribution payable per year is €500,000. Overpayments will be set-off.

For a B2C gaming service licence Type 4, the minimum contribution payable per year is €5,000 and the maximum contribution payable per year is €500,000. Overpayments will be set-off.

System Audit Fee

Once the MGA is satisfied with its review of the licence application (including fit and proper checks and documentation presented) the company may proceed to System Review stage wherein MGA approved external auditors will audit the proposed live environment against the licence application.

A System Review fee must be settled with the auditor, however the average fee for one (1) B2C licence with one (1) game type/vertical is around €2,500 (VAT incl.) and can increase up to around €7,500 (VAT incl.) depending on the number of game types/verticals provided.

Contact Advisory Services is able to introduce clients to well-established auditors operating in the field.

Application Fee for Renewal of Licence

A licence is valid for 10 years however before this term is up an application for the renewal of the licence must be submitted to the MGA. Although this is a licence renewal process, it is very similar to a new licence application process. Contact Advisory Services can assist with this process.

A licence renewal fee of €5,000 must be paid upon application for the renewal of the licence.

Before the license is renewed, the company will be subject to a compliance review. The renewal process very much depends on the outcome of the successful completion of the review.

Compliance Audit

The company will be subject to a compliance review during the first year after license has been issued and then in accordance with MGA’s requirements. The audit will be carried out by MGA approved external auditors against an MGA audit manual which contains a list of tests to be carried out during the audit.

The Compliance Audit fee must be settled with the auditor, however the average fee for one (1) B2C licence with one (1) game type/vertical is of €5,000 (VAT excl.) and can increase up to around €15,000 (VAT excl.) depending on the number of game types/verticals provided.