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Gambling License Malta: Gaming Tax & License Fees
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Gambling License Malta: Gaming Tax & License Fees
Licensing fee applicable by the Malta Gaming Commission (Lotteries and Gaming Authority – LGA):
- Processing fee (non-refundable) in respect of an application – Eur2,330
- Annual license fee in respect of class 1, class 2 and class 3 – Eur7,000 per class / license. The annual license fee for class 4 is nil for the first 6 months, Eur2,300 per month for the next 6 months (month 7 to 12) and Eur4,600 from month 13 onwards.
- The annual licence fee is to be paid within fifteen days from the formal granting of licence and repeated annually accordingly.
Gaming tax applicable by the Malta Lotteries & Gaming Authority:
- Gaming Tax for Class 1 (online gaming) – Standalone is Euro 7,000 per month. Gaming Tax for Class 1 on 4 is Euro 1,200 per month.
- Gaming Tax for Class 2 (online betting) – A sum equivalent to half of one per centum (0.5%) on the gross amount of bets accepted in online betting operations.
- Gaming Tax for Class 3 is 5% on net income which is defined as the net revenue less direct costs: bonuses, commissions and payment processing fees (eCommerce Fees)
- The Gaming Tax for Class 4 – no gaming tax (inherits tax of its sub-licensees).
In the case of Classes 2, 3 and 4 licenses, the total maximum amount of tax payable per annum by one licensee in respect of any one license shall not exceed Eur466,000. In the case of Class 3 on 4, tax will be paid proportionally depending on the number of licensees operating on the Class 4 gaming platform