Gaming Tax

Tax Schedule as per 4th Schedule of the Remote Gaming Regulations (S.L. 438.04) issued under the Lotteries and Other Games Act (Cap. 438 of the Laws of Malta).

Class 1 Licence

€4,660

€7,000

Per Month for the first 6 months

Per Month for the entire duration of the licence

Class 1 Licence operating on a hosting platform in possession of a Class 4 Remote Gaming Licence (Class 1 on 4) €1,200 Per Month for the entire duration of the licence
Class 2 Licence 0.5% Of the gross amount of bets accepted in remote betting operations
Class 2 Licence operating on a hosting platform in possession of a Class 4 Remote Gaming Licence (Class 2 on 4) 0.5% Of the gross amount of bets accepted in remote betting operations
Class 3 Licence  5%  Of real income
Class 3 Licence operating on a hosting platform in possession of a Class 4 Remote Gaming Licence (Class 3 on 4) 5% Of real income
Class 4 Licence hosting and managing other remote gaming operators

Nil

€2,330

€4,660

For the first 6 months

Per Month for the subsequent 6 months

Per Month thereafter for the entire duration of the licence

Class 4 licensee hosting and managing an operator which is not in possession of the relevant Class 1, 2 or 3 licence in terms of the regulations, however hosting an EEA licensed Business to Consumer operator €1,165 Per Month per operator, paid by the Class 4 Licensee
Remote Gaming Tax Capping per licensee per remote gaming licence €466,000 Per Annum

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