Online Gaming in Malta

Malta offers the remote/online gaming industry a package that few other jurisdictions can match. The Remote Gaming Regulations issued in early 2004 by the Lotteries and Gaming Authority continue to enhance on the existing rules and this further enhances Malta’s reputation as a jurisdiction to be trusted by both players and operators. In addition remote/online gaming operators that are based in Malta also benefit from very attractive fiscal incentives.

why malta?

Malta offers the following advantages to companies registered in Malta engaged in remote/online gaming activities:

  • A very attractive fiscal regime
  • An EU member state that maintains operational costs at an acceptable level
  • Its reputation as a well-regulated jurisdiction which safeguards the interests of the operators and the players
  • an efficient and relatively inexpensive licensing process
  • a stable political and economic climate
  • established and well regulated financial services institutions (including payment gateways)
  • highly qualified and skilled workforce fluent in various languages
  • a state-of-the-art telecommunications infrastructure

licensing requirements

Every remote gaming operation must have a licence issued by the Lotteries and Gaming Authority prior to commencement of operations. To qualify for a licence the applicant must:

  • be a limited liability company registered in Malta;
  • be fit and proper;
  • show business and technical ability to carry out the operation; and
  • demonstrate that the operation is covered by sufficient reserves or securities and can ensure payment of player winnings and deposit returns.

classes of licences

Applicants can apply for any one of the following four classes of licences:

  • Class 1 – Risk taking on repetitive games generated by random events – this includes casino style games, lotteries and slots
  • Class 2 – Risk taking by creating a market and backing that market – this includes sports betting
  • Class 3 – Promoting and/or abetting games from Malta – this includes P2P, betting exchanges, skins, tournaments and bingo operations)
  • Class 4 – Provision of remote gaming systems to other licensees – this includes software vendors who takes commission on wagers

gaming tax

The Gaming Tax (which is capped at €466,000 per licence) is calculated as follows:

  • Class 1 standalone: €7,000 per month
  • Class 1 on Class 4: €1,250 per month
  • Class 2:
    0.5% on the gross amounts of stakes accepted
  • Class 3:
    5% on real income (revenue from rake less bonus, commissions and payment processing fees)
  • Class 4:
    Months 0-6 – €0
    Months 7-12 – €2,400 per month
    Month 13 onwards – €4,800 per month

key official

Every licensee must appoint a key official must be appointed by every licensee. Such person shall be responsible to personally supervise the licensee’s operations. The key official, who can be a citizen of any country but must be a director of the company, must also be a Maltese resident and is to ensure that the licensee complies with all applicable laws and regulations. This position may be outsourced as long as all responsibilities are fulfilled.

our services

Besides assisting clients in obtaining their gaming licences in Malta and ensuring continued compliance with the licence conditions, we also provide clients with other advisory and support services which they may require to run their operations efficiently and effectively. Such services include, company formation, taxation, accounting, drafting and review of documentation, payroll services such as work permit applications, and employment matters, corporate management and administration, and opening of bank accounts. Operators who are relocating to Malta are assisted with their various needs in the relocation process. We can also assist our clients in those services which CamilleriGalea does not engage in directly, such as ICT, real estate and payment gateway services through our network of associates.