iGaming / Corporate Tax

iGaming Tax in Malta

Tax on gaming for Class 1 License – € 4,660 per month during the first 6 months after issue of the license and the subsequently € 7, 000 per month for the entire duration of the license period. However, in case where a casino operator (under Class 1 license) operates from the host platform (under Class 4 license):

∙ gaming tax payable by casino operator is €1,200 per month, and
∙ the gaming tax payable by the host platform is as follows:
• NO TAX for the first 6 months of operation;
• € 2,330 per month for the subsequent 6 months; and
• Thereafter € 4,660 per month.

On betting: 0.5% on the gross amount of bets accepted in remote betting operations.

On commission-based games: 5% of real income.

Tax capping for every license: € 466,000 per annum.

Corporate Tax

Corporate tax for companies in Malta is 35% on profit. However, if a gaming operator (which has established a corporate entity in Malta) is set up as an International Trading Company (ITC), the Shareholders of the ITC who are not resident in Malta benefit from a substantial refund of the tax paid by the ITC, effectively reducing corporate tax to 5% on profit.