Malta’s new VAT and gaming tax rules took effect on October 1

Malta has switched on revised VAT and gaming tax frameworks for licensed operators, with the Malta Gaming Authority saying the changes are meant to improve clarity, predictability and efficiency for the sector. For PSPs and gaming merchants, the practical point is simple: reporting, tax treatment, and settlement logic now need to line up with the new rules, while the old reporting flow is still in place for September 2026 submissions.

1. The revised VAT and gaming tax frameworks took effect on October 1. The MGA said the reforms were introduced through Legal Notices 84 and 86 of 2026 after engagement with the gaming industry, and are meant to support the long-term sustainability and competitiveness of Malta’s gaming sector.
2. Under the new VAT framework, Malta has clarified the treatment of certain gaming services, including sports betting and certain casino offerings, together with the relevant place of supply rules. The framework also provides for recovery of eligible input VAT costs where applicable.
3. The revised gaming tax framework introduces simplified gaming tax rates for qualifying gaming activities offered to players present in Malta. It also consolidates the existing gaming tax and gaming device levy into a single structure based on game type and mode of offer.
4. Operators must still use the previous reporting requirements for the September 2026 reporting period, with submissions due by October 20. The regulatory reporting portal will support the updated VAT and gaming tax frameworks from November 1, and reports for October 2026 will be due by November 20 under the new framework.
5. Separately, the MGA suspended the licence authorisation of Condor Malta Limited, MGA licence MGA/B2C/340/2016, under reg. 8(1)(f) of the Gaming Compliance and Enforcement Regulations (S.L. 583.06). The suspension took effect on September 16, and Condor may no longer carry out gaming operations.