Malta (MGA) Gaming Licence (2026)
Malta is a major EU point-of-supply jurisdiction, but not an automatic passport into every member state. Here are its B2C and B2B structures, fees, eligibility and tax caveats, plus current provider credentials from our entity-level register.
Last updated August 13, 2026
An EU point-of-supply credential
An EU or EEA-established company may apply for a Malta Gaming Authority (MGA) licence. The MGA assesses the applicant's operational setup, governance and required key functions. It does not automatically authorise play in every EU/EEA country: gambling licences are not mutually recognised, and national regimes still apply. Its value has to be tested against the operator's exact player markets, supplying entities, banking counterparties and required product types rather than a generic tier label.
Licence types
Malta splits into Gaming Service (B2C) licences and Critical Gaming Supply (B2B) licences. Operators hold a B2C licence covering one or more of four game types; platform and game suppliers hold the B2B licence that lets them supply MGA operators. The four B2C types and their minimum share capital:
| Type | Covers | Min. capital |
|---|---|---|
| Type 1 | RNG games — casino, slots, table games | €100,000 |
| Type 2 | Fixed-odds betting — sportsbook, esports | €100,000 |
| Type 3 | Player-vs-player — poker, bingo, betting exchange | €40,000 |
| Type 4 | Controlled skill games — fantasy sports | €40,000 |
What it costs
| Application fee (one-off, per licence) | €5,000 |
|---|---|
| B2C annual licence fee | €25,000 (Type 4: €10,000) |
| B2C Type 1 compliance contribution (annual) | €15,000 minimum → €375,000 maximum |
| B2C Type 2 compliance contribution (annual) | €25,000 minimum → €600,000 maximum |
| B2C Type 3 compliance contribution (annual) | €25,000 minimum → €500,000 maximum |
| B2C Type 4 compliance contribution (annual) | €5,000 minimum → €500,000 maximum |
| B2B (Critical Gaming Supply) annual | €25,000 → €35,000 by revenue |
| B2B back-office supply annual | €3,000 up to €1m revenue; €5,000 above |
| Gaming tax through 30 Sep 2026 | 5% of Malta-player GGR |
| Remote gaming tax from 1 Oct 2026 | Type 1: 15%; Types 2–4: 10% |
| Studio broadcasting levy from 1 Oct 2026 | €3,000 per 12 months |
| Fixed application SLA | Not established |
The B2C Compliance Contribution is additional to the fixed annual licence fee and is calculated by approved game type from gaming revenue. A new operator that does not qualify as a start-up is exempt from paying the full minimum amount in its first financial year of operations, but that does not remove the revenue-based calculation. An MGA-approved start-up receives a 12-month moratorium from licence issue on the Compliance Contribution; the fixed annual licence fee remains payable.
Add EU or EEA company formation, minimum share capital, compliance tooling, and the people needed for the required key functions, and Malta is a materially higher-commitment route than the fixed offshore fee schedules. See how it sits against the platform bill in what an iGaming platform costs.
Gaming tax now and from 1 October 2026
Through 30 September 2026, gaming tax remains 5% of Malta-player GGR. L.N. 84/2026 takes effect on 1 October: remote Type 1 moves to 15%, while remote Types 2, 3 and 4 move to 10%. Controlled-premises and qualifying junket activity remain at 5%. The same legal notice adds a €3,000 annual studio-broadcasting levy for a critical supplier using premises to film or broadcast gaming.
Corporate tax is separate from gaming tax. The nominal rate and any shareholder refund have to be modelled for the actual entity, ownership, distributions and cross-border position; an illustrative effective rate is not a universal operator outcome. Obtain Malta-qualified advice before putting it in a launch budget.
The process and key functions
No fixed end-to-end application timeline is established. The review covers the applicant's fitness, business and operating model, and technical implementation in stages. An incomplete application gets one 60-day window for the missing material; after issue, a licensee normally has 90 days to go live. Required key functions depend on the licence and organization and can cover compliance, AML, data protection, finance, risk and internal audit; some may be combined where permitted. Confirm both the role map and a case-specific application plan instead of relying on a generic month range.
Which providers hold a current MGA supplier credential
A current MGA supplier licence, combined permission or recognition covers 13 of the 18 tracked platforms — all but White Hat Gaming, GR8 Tech, Slotegrator, SoftGamings, Soft2Bet. B2C-only operator licenses and unresolved MGA entries do not enter that count. Direct supply, combined scope and recognition remain separate records. Inspect the exact entity, number, class, dates and confidence in the provider license register.
Who it's for — and who should skip it
Malta can fit where the MGA permission, EU/EEA entity, substance, governance, capital, and tax structure match the proposed business. It does not replace a national licence required by a target country. Compare it with Curaçao and Anjouan using the exact regulated activity, player markets, current regulator fees, application work, counterparties, and total operating model. The route itself does not establish launch speed or banking acceptance.
Frequently asked questions
How much does a Malta gaming licence cost?
A one-off €5,000 application fee is followed by a fixed €25,000 annual B2C fee (€10,000 for Type 4) and a separate revenue-based Compliance Contribution. Annual minimums and maximums are Type 1 €15,000/€375,000, Type 2 €25,000/€600,000, Type 3 €25,000/€500,000, and Type 4 €5,000/€500,000, subject to the new-operator and approved-start-up rules. B2B critical-supply fees run from €25,000 to €35,000 by revenue. Back-office supply uses a separate €3,000 annual fee where revenue does not exceed €1 million and €5,000 above that threshold; the €5,000 application fee remains separate. Gaming tax is 5% of Malta-player GGR through 30 September 2026. From 1 October, L.N. 84/2026 sets remote Type 1 at 15% and Types 2–4 at 10%; critical suppliers using a studio to film or broadcast gaming also owe a €3,000 levy for each 12 months.
What are the MGA licence types?
Malta splits into B2C 'Gaming Service' licences and B2B 'Critical Gaming Supply' licences. On the B2C side there are four game types: Type 1 (RNG casino games), Type 2 (fixed-odds betting), Type 3 (player-vs-player like poker and bingo), and Type 4 (controlled skill games). One licence can cover multiple types. Platform and game suppliers hold the B2B Critical Gaming Supply licence instead, which is what lets them supply MGA-licensed operators.
What is the gaming tax in Malta?
Through 30 September 2026, the current rule is 5% of gaming revenue from players in Malta. L.N. 84/2026 takes effect on 1 October 2026: remote Type 1 gaming services move to 15%, while remote Types 2, 3 and 4 move to 10%; controlled-premises and qualifying junket activity remain at 5%. Corporate tax is a separate entity-level question, and any shareholder refund depends on the actual structure. Obtain Malta-specific advice before using an effective rate.
How long does an MGA licence take?
No fixed end-to-end processing SLA is established. The review covers the applicant's fitness, business and operating model, and technical implementation in stages. An incomplete application receives one 60-day window for the missing material; once a license is issued, the licensee normally has 90 days to go live. Use a case-specific plan instead of treating a four-to-six-month market estimate as a regulatory promise.
What roles does the MGA require?
Required key functions depend on the license and organizational setup, including compliance, AML, data protection, finance, risk, and internal audit. The exact set is context-specific and some functions may be combined where the rules permit. Applicants should map the required roles with the MGA or a qualified adviser rather than assume one fixed four-role checklist.
Do I need a Malta licence to work with Maltese suppliers?
Not necessarily. You need authorisation for the markets where you take players, while a Malta-licensed supplier can work with appropriately licensed operators. An MGA B2C licence is a respected EU point-of-supply credential, but it is not an EU-wide passport: member states can still require their own licence. Match permissions to player location, not just to where the platform is based.