Is Gambling Legal in Malta?

Malta is one of the world's most established and respected gambling jurisdictions. The Malta Gaming Authority (MGA), founded in 2001, was among the first regulators globally to oversee online gambling and remains the primary authority for iGaming licensing in the EU. Today, Malta hosts hundreds of licensed online gambling companies and accounts for a significant share of the global regulated online gaming market.

The current framework was consolidated by the Gaming Act (Cap. 583 of the Laws of Malta), which came into force in August 2018. It replaced two legacy laws — the former Gaming Act (2002) for land-based casinos and the Lotteries and Other Games Act (2004) for all other gaming – bringing all gambling activities, both land-based and online, under a single horizontally applied statute. The MGA operates a risk-based supervisory model, combining rigorous licensing requirements with ongoing compliance audits, thematic reviews, and comprehensive player protection obligations.

For operators, Malta offers a clear and mature legal framework, a prestigious EU jurisdiction, and broad international recognition that facilitates partnerships with banks, payment processors, and game suppliers worldwide. A significant overhaul of the gaming tax and VAT framework, formalised under Legal Notices 84 and 86 of 2026, is due to take effect on 1 October 2026.

Online Gambling in Malta

Regulatory authority	Malta Gaming Authority (MGA)
Key legislation	Gaming Act (Cap. 583 of the Laws of Malta), in force August 2018, and subsidiary legislation issued thereunder, including: the Gaming Authorisations and Compliance Directive (Directive 3 of 2018) the Player Protection Directive (Directive 2 of 2018), and the Gaming Tax Regulations (Subsidiary Legislation 583.10), as amended by Legal Notice 84 of 2026 (effective 1 October 2026)
Allowed activities	All forms of online gambling are permitted under a B2C Gaming Service licence. The MGA recognises four game types under this licence: Type 1 – Casino-style games of chance played against the house, outcome determined by an RNG (slots, roulette, blackjack, online lotteries, scratch cards, virtual games) Type 2 – Fixed-odds betting against the house based on the outcome of an event, including sports betting and spread betting Type 3 – Peer-to-peer games and betting exchanges, including online poker, bingo, and pool betting Type 4 – Controlled skill games, currently covering fantasy sports betting Under one B2C licence, an operator may cover multiple game types and add new verticals by notifying the MGA, without requiring a separate application.
Prohibited activities	Providing gambling services in or from Malta without a valid MGA authorisation Offering gambling to persons under 18 years of age Advertising that targets minors or encourages problem gambling behaviour Operating without implementing mandatory responsible gambling tools (self-exclusion, deposit limits) Failing to comply with AML/CFT obligations as monitored by the Financial Intelligence Analysis Unit (FIAU)
Taxation and fees	Malta taxes operators on gross gaming revenue (GGR) from players who are established, have a permanent address, or habitually reside in Malta. Revenue generated from players outside Malta is not subject to Maltese gaming tax: Until 30 September 2026 (current rate): 5% of GGR across all game types (Gaming Tax Regulations 2018) From 1 October 2026 (L.N. 84/2026): Type 1 (casino/ lotteries / RNG games) – 15% of GGR Types 2, 3, and 4 (sports betting, peer-to-peer, skill games) – 10% of GGR The existing gaming device levy is abolished and consolidated into the single gaming tax structure. A fixed annual studio broadcasting levy of €3,000 is introduced for B2B suppliers operating live studio premises. Corporate income tax is set at 35%, though refund mechanisms under Malta's full imputation system can reduce the effective rate substantially for most operators. No VAT currently applies to most remote gaming services; VAT rules are also being refined under L.N. 86/2026 from the same date.
Licence validity/ duration	10 years, renewable for further 10-year terms subject to ongoing compliance. The MGA has the authority to review, suspend, or revoke licences at any time.
SOFTSWISS products compliant	Game Aggregator Sportsbook Casino Platform Jackpot Aggregator

Land-Based Gambling in Malta

Key legislation	Gaming Act (Cap. 583), 2018 – the same horizontal framework applies to both land-based and online gambling. Land-based operations carry additional requirements: MGA approval for premises and gaming devices, and, for casinos and the National Lottery, a separate government concession. From 1 October 2026, the gaming device levy is abolished and consolidated into the unified gaming tax structure under L.N. 84/2026.
Allowed activities	Land-based casino operations – currently four licensed casinos in Malta, each requiring a government concession in addition to an MGA licence Betting offices (bookmakers) operating fixed-odds and pool betting at approved premises Bingo halls Gaming parlours and amusement arcades with MGA-approved gaming devices National Lottery — a single concession, subject to government tender, renewed on a 10-year cycle Occasional or one-off gaming events under a limited-duration MGA licence
Prohibited activities	Operating a casino without both an MGA licence and a government concession Exceeding the permitted ratio of one gaming device per two square metres, or a maximum of ten devices per gaming premises Locating gaming premises within restricted minimum distances from schools, places of worship, or other gambling premises Selling National Lottery tickets without a valid permit Failing to offer self-exclusion on-premises, or failing to assist pathological gamblers who request exclusion
Taxation	Land-based operators are subject to the same gaming tax framework as remote operators. Under L.N. 84/2026 (effective 1 October 2026), the existing gaming device levy is consolidated into the single unified gaming tax structure, applying equitable rates to both land-based and online operators for qualifying gaming activities provided to players present in Malta.