Gaming Licence in Malta – Fees & Taxation [Part II]

Administrative and Licence Fees are determined by the Remote Gaming Regulations (S.L. 438.04) issued under the Lotteries and Other Games Act (Cap. 438 of the Laws of Malta).

Administrative and Licence Fees

  • Application Fee for New Licence: €2,330 payable upon application
  • System Audit: €1,770  fee payable in advance for the execution of the audit by the Authority’s approved third party certifiers/auditors
  • Licence Fee: €8,500 / annum per Licence
  • Application Fee for Renewal of Licence: €1,500 payble upon application for renewal of Licence
  • Compliance Audit: €2,750 – the fee is payable in advance for the execution by the Authority’s approved third party Certifiers / Auditors

Gaming Taxation

Class 1 Licence

  • €4,660 / month for the first 6 months
  • €7,000 / month for the entire duration of the licence

Class 1 on 4 Licence (Class 1 Licence operating on a hosting platform in possession of a Class 4 Remote Gaming Licence)

  •  €1,200 / month for the entire duration of the licence

Class 2 Licence  (including Class 2 on 4 Licence)

  • 0.5% of the gross amount of bets accepted in remote betting operations

Class 3 Licence  (including Class 3 on 4 Licence)

  • 5%  of the total real income

Class 4 Licence hosting and managing other remote gaming operators

  • Nil for the first 6 months
  • €2,330 / month for the next 6 monts
  • €4,660 / month 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 / month per operator, paid by the Class 4 Licensee

Remote Gaming Tax Capping per licensee per remote gaming licence  €466,000  / year

This information is general and depending on your case, additional fees may apply. For further information on gaming licensing in Malta, please get in touch with our Legal and Regulatory Advisory Team.