What has changed
From 1 October 2026, Malta no longer applies a single 5% tax to all gambling. Revenue is split into types: Type 1, covering online casino gaming, is taxed at 15%. Types 2, 3 and 4 cover sports betting and other verticals. Gambling in controlled gaming premises stays at 5%.
The Malta Gaming Authority said the changes followed extensive engagement with the industry.
Reporting
A new reporting portal matching the revised rates goes live for licensees on 1 November. Returns for October 2026, due by 20 November, must be filed through it.
Sources
- Reshaped Malta gaming tax revenue framework comes into force (1 October 2026) — InterGame
- Legal Notices 84 and 86 of 2026 — Government of Malta