New VAT and gaming tax frameworks come into effect in Malta
October will be the first month for Malta’s new simplified gaming tax rates and consolidated gaming tax and gaming device levy.
Key takeaways:
- Malta’s revised VAT and gaming tax frameworks took effect today (October 1). The MGA says the reforms are designed to support the long-term competitiveness of the jurisdiction’s gaming sector.
- The new rules clarify VAT treatment for certain gaming products offered to players located in Malta and introduce a simplified gaming tax structure, including consolidated gaming tax and gaming device levy arrangements.
- Operators must continue using the previous reporting requirements for September 2026 submissions due by October 20. New portal functionality for reporting under the updated frameworks will be available from November 1.
- Separately, the MGA confirmed the suspension of Condor Malta Limited’s licence authorisation, preventing it from conducting gaming operations.
Malta.- The Malta Gaming Authority has reminded licensed operators that revised VAT and gaming tax frameworks for the Maltese gaming sector came into effect today (October 1). The date signals the implementation of a package of reforms aimed at providing greater clarity, predictability and efficiency for operators.
Introduced through Legal Notices 84 and 86 of 2026 respectively, the changes follow engagement with the gaming industry and are intended to form part of the government’s commitment to safeguard the long-term sustainability and competitiveness of Malta’s gaming sector.
Under the revised VAT framework, the treatment of certain gaming services has been clarified, including in relation to sports betting and certain casino offerings, together with the application of the relevant place of supply rules. The revised framework also provides for the recovery of eligible input VAT costs where applicable.
At the same time, 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.
The regulatory reporting portal will continue to cater for submissions relating to the September 2026 reporting period, which should be completed according to the previous requirements. These are due by October 20. The Portal functionality required for reporting under the revised VAT and gaming tax frameworks will be made available by November 1. Licensees will need to submit reports relating to the October 2026 under the new framework by November 20.
Licence suspension and warning over unlicensed sites
The MGA also announced that it has suspended the licence authorisation awarded to 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 ‘Regulations’). The suspension is effective as of September 16. Condor may no longer carry out gaming operations but is required to retain and provide access to all registered players to their player accounts for visibility purposes.
The MGA also issued a warning over several sites that it says have been making mention of the regulator or using its marks despite not having an MGA licence. The MGA clarified that it does not licence any of the following sites:
- https://katosports.com/
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