Malta’s new gaming tax and VAT rules take effect: what changed on 1 October
Malta’s reworked gaming tax and its narrower VAT exemption for gambling took effect on 1 October 2026. The changes, set out in Legal Notices 84 and 86 of 2026 published on 1 April, affect most operators licensed by the Malta Gaming Authority, and with them the contracts and invoicing of the suppliers that serve them.
What changed
- The gaming tax and the gaming device levy become one structure, organised by game type and delivery method
- Simplified rates apply to qualifying activity aimed at Malta-based players
- The VAT exemption for gambling is narrower; more services become taxable
- New returns: the October 2026 return is the first under the new rules, due 20 November
The tax structure
According to the Malta Gaming Authority and Focus Gaming News, the existing gaming tax and the gaming device levy are merged into a single framework based on the type of game and how it is delivered. Simplified rates apply to qualifying activities aimed at players in Malta.
The VAT exemption
PwC Malta writes that a broader range of gambling services will no longer be VAT-exempt. Low-risk games, occasional junket events and on-site betting at sporting events stay exempt. For B2C electronically supplied services, PwC notes that VAT is due where the customer lives, and that operators should consider registering under the EU One-Stop Shop scheme.
There is an upside for some: operators that were fully exempt before may now be able to recover part of their input VAT.
The reporting calendar
Focus Gaming News reports that September 2026 returns are still filed under the old rules and are due on 20 October. A new reporting portal opens on 1 November, and October 2026 returns, the first under the new rules, are due on 20 November.
What it means for operators and suppliers
For MGA licensees this is a finance and invoicing project as much as a tax one: which services become taxable, where VAT is due, and how B2B costs from platform and content suppliers are treated. Clean, per-market reporting makes the work easier. Through the IGP casino API, every round from 150+ providers arrives in one format, which is the base any tax calculation starts from.
Reporting that holds up to a new tax regime
150+ providers and 18,000+ games through one integration, with round-level data in one format for every market you operate in.
See the casino API →Based on the Malta Gaming Authority’s announcement of 2 April 2026, PwC Malta’s analysis of 7 April 2026 and reporting by Focus Gaming News (1 October 2026). This is a summary, not tax advice; confirm the treatment of your activity with your tax adviser.
