Gaming Licence Fees & Taxes

The operator would be subject to the payment of a gaming tax calculated at the rate of 5% of the gaming revenue generated from Malta based players.

Corporate tax at the rate of 35% is also payable to the relevant tax authorities by the B2C operator on the profits generated from its gaming activities. It is important to note however, that a number of tax incentives may be applicable to your business model, thereby reducing the corporate tax due by the operator.

As B2C Type 1 gaming operator, you will be subject a non-refundable Fixed Annual Licence Fee of €25,000 payable in advance.

As B2C Type 1 gaming operator, you will be subject to a Compliance Contribution payable for each and every licence period. The Compliance Contribution is determined on the basis of gaming revenue generated during one financial year.

The Compliance Contribution applicable to B2C Type 1 gaming operators is calculated at the rate of 1.25% for every euro of the first €3,000,000. Thereafter, at the rate of:

• 1.00% for every euro of the next €4,500,000
• 0.85% for every euro of the next €5,000,000
• 0.70% for every euro of the next € 7,500,000
• 0.55% for every euro of the next €10,000,000
• 0.40% for every euro of the remainder.

The minimum Compliance Contribution to be paid is €15,000 whilst the maximum a gaming operator can be charged is €375,000. Please note that for new licensees, the minimum is not applicable for the first financial year (the maximum is applicable). Secondly, the Compliance Contribution during the first 12 months of the operations shall not be payable for new licensees fulfilling the criteria for start-ups undertakings.

The fourth Schedule of the Regulations then lays down the Administrative Fees one should take into consideration when pursuing a venture into remote gaming, which would include:

• One-time, non-refundable licence application fee – €5,000
• One-time non-refundable licence renewal fee – €5,000
• Request for the approval of a new gaming device – €100 per device
• One-time, non-refundable material supply certificate application fee – €1,000
• Maintenance fee for holder of a material supply certificate, payable yearly in advance – €500
• Recognition Notice fee, payable yearly in advance – €5,000
• One-time, non-refundable Key Function approval application fee – €50
• One-time, non-refundable Amusement Machine registration fee – €50
• Request for the transfer of a qualifying interest in a licensee – €1,500
• Request for the addition of a new game type – €1,000
• Request for major changes to software and infrastructure – €1,000
• Fee Request for the addition of a new domain name – €100 per domain
• Request by an existing licensee operating gaming premises for the addition of an online delivery channel – €1,000
• Request for approval of a new gaming premises (not being a controlled gaming premises) – €1,000
• Maintenance fee for an approved gaming premises, payable yearly in advance – €500 per premises

The operator would be subject to the payment of a gaming tax calculated at the rate of 5% of the gaming revenue generated from Malta based players.

Corporate tax at the rate of 35% is also payable to the relevant tax authorities by the B2C operator on the profits generated from its gaming activities. It is important to note however, that a number of tax incentives may be applicable to your business model, thereby reducing the corporate tax due by the operator.

As B2C Type 2 gaming operator, you will be subject a non-refundable Fixed Annual Licence Fee of €25,000 payable in advance.

As B2C Type 2 gaming operator, you will be subject to a Compliance Contribution payable for each and every licence period. The Compliance Contribution is determined on the basis of gaming revenue generated during one financial year.

The Compliance Contribution applicable to B2C Type 2 gaming operators is calculated at the rate of 4.00% for every euro of the first €3,000,000. Thereafter, at the rate of:

• 3.00% for every euro of the next €4,500,000
• 2.00% for every euro of the next €5,000,000
• 1.00% for every euro of the next € 7,500,000
• 0.80% for every euro of the next €10,000,000
• 0.60% for every euro of the next €10,000,000
• 0.40% for every euro of the remainder.

The minimum Compliance Contribution to be paid is €25,000 whilst the maximum a gaming operator can be charged is €600,000. Please note that for new licensees, the minimum is not applicable for the first financial year (the maximum is applicable). Secondly, the Compliance Contribution during the first 12 months of the operations shall not be payable for new licensees fulfilling the criteria for start-ups undertakings.

The fourth Schedule of the Regulations then lays down the Administrative Fees one should take into consideration when pursuing a venture into remote gaming, which would include:

• One-time, non-refundable licence application fee – €5,000
• One-time non-refundable licence renewal fee – €5,000
• Request for the approval of a new gaming device – €100 per device
• One-time, non-refundable material supply certificate application fee – €1,000
• Maintenance fee for holder of a material supply certificate, payable yearly in advance – €500
• Recognition Notice fee, payable yearly in advance – €5,000
• One-time, non-refundable Key Function approval application fee – €50
• One-time, non-refundable Amusement Machine registration fee – €50
• Request for the transfer of a qualifying interest in a licensee – €1,500
• Request for the addition of a new game type – €1,000
• Request for major changes to software and infrastructure – €1,000
• Fee Request for the addition of a new domain name – €100 per domain
• Request by an existing licensee operating gaming premises for the addition of an online delivery channel – €1,000
• Request for approval of a new gaming premises (not being a controlled gaming premises) – €1,000
• Maintenance fee for an approved gaming premises, payable yearly in advance – €500 per premises

The operator would be subject to the payment of a gaming tax calculated at the rate of 5% of the gaming revenue generated from Malta based players.

Corporate tax at the rate of 35% is also payable to the relevant tax authorities by the B2C operator on the profits generated from its gaming activities. It is important to note however, that a number of tax incentives may be applicable to your business model, thereby reducing the corporate tax due by the operator.

As B2C Type 3 gaming operator, you will be subject a non-refundable Fixed Annual Licence Fee of €25,000 payable in advance.

As B2C Type 3 gaming operator, you will be subject to a Compliance Contribution payable for each and every licence period. The Compliance Contribution is determined on the basis of gaming revenue generated during one financial year.

The Compliance Contribution applicable to B2C Type 3 gaming operators is calculated at the rate of 4.00% for every euro of the first €2,000,000. Thereafter, at the rate of:

• 3.00% for every euro of the next €3,000,000
• 2.00% for every euro of the next €5,000,000
• 1.00% for every euro of the next € 5,000,000
• 0.80% for every euro of the next €5,000,000
• 0.60% for every euro of the next €10,000,000
• 0.40% for every euro of the remainder.

The minimum Compliance Contribution to be paid is €25,000 whilst the maximum a gaming operator can be charged is €500,000. Please note that for new licensees, the minimum is not applicable for the first financial year (the maximum is applicable). Secondly, the Compliance Contribution during the first 12 months of the operations shall not be payable for new licensees fulfilling the criteria for start-ups undertakings.

The fourth Schedule of the Regulations then lays down the Administrative Fees one should take into consideration when pursuing a venture into remote gaming, which would include:

• One-time, non-refundable licence application fee – €5,000
• One-time non-refundable licence renewal fee – €5,000
• Request for the approval of a new gaming device – €100 per device
• One-time, non-refundable material supply certificate application fee – €1,000
• Maintenance fee for holder of a material supply certificate, payable yearly in advance – €500
• Recognition Notice fee, payable yearly in advance – €5,000
• One-time, non-refundable Key Function approval application fee – €50
• One-time, non-refundable Amusement Machine registration fee – €50
• Request for the transfer of a qualifying interest in a licensee – €1,500
• Request for the addition of a new game type – €1,000
• Request for major changes to software and infrastructure – €1,000
• Fee Request for the addition of a new domain name – €100 per domain
• Request by an existing licensee operating gaming premises for the addition of an online delivery channel – €1,000
• Request for approval of a new gaming premises (not being a controlled gaming premises) – €1,000
• Maintenance fee for an approved gaming premises, payable yearly in advance – €500 per premises

The operator would be subject to the payment of a gaming tax calculated at the rate of 5% of the gaming revenue generated from Malta based players.

Corporate tax at the rate of 35% is also payable to the relevant tax authorities by the B2C operator on the profits generated from its gaming activities. It is important to note however, that a number of tax incentives may be applicable to your business model, thereby reducing the corporate tax due by the operator.

As B2C Type 4 gaming operator, you will be subject a non-refundable Fixed Annual Licence Fee of €25,000 payable in advance, unless you provide Type 4 gaming services only in which case the non-refundable Fixed Annual Licence Fee shall be €10,000.

As B2C Type 3 gaming operator, you will be subject to a Compliance Contribution payable for each and every licence period. The Compliance Contribution is determined on the basis of gaming revenue generated during one financial year.

The Compliance Contribution applicable to B2C Type 3 gaming operators is calculated at the rate of 0.50% for every euro of the first €2,000,000. Thereafter, at the rate of:

• 0.75% for every euro of the next €2,000,000
• 1.00% for every euro of the next €5,000,000
• 1.25% for every euro of the next € 5,000,000
• 1.50% for every euro of the next €5,000,000
• 1.75% for every euro of the next €10,000,000
• 2.00% for every euro of the remainder.

The minimum Compliance Contribution to be paid is €5,000 whilst the maximum a gaming operator can be charged is €500,000. Please note that for new licensees, the minimum is not applicable for the first financial year (the maximum is applicable). Secondly, the Compliance Contribution during the first 12 months of the operations shall not be payable for new licensees fulfilling the criteria for start-ups undertakings.

The fourth Schedule of the Regulations then lays down the Administrative Fees one should take into consideration when pursuing a venture into remote gaming, which would include:

• One-time, non-refundable licence application fee – €5,000
• One-time non-refundable licence renewal fee – €5,000
• Request for the approval of a new gaming device – €100 per device
• One-time, non-refundable material supply certificate application fee – €1,000
• Maintenance fee for holder of a material supply certificate, payable yearly in advance – €500
• Recognition Notice fee, payable yearly in advance – €5,000
• One-time, non-refundable Key Function approval application fee – €50
• One-time, non-refundable Amusement Machine registration fee – €50
• Request for the transfer of a qualifying interest in a licensee – €1,500
• Request for the addition of a new game type – €1,000
• Request for major changes to software and infrastructure – €1,000
• Fee Request for the addition of a new domain name – €100 per domain
• Request by an existing licensee operating gaming premises for the addition of an online delivery channel – €1,000
• Request for approval of a new gaming premises (not being a controlled gaming premises) – €1,000
• Maintenance fee for an approved gaming premises, payable yearly in advance – €500 per premises

B2B operators are exempt from the payment of gaming tax. As is the case with any other Maltese company, a B2B operator would nonetheless be required to pay corporate tax at the rate of 35% on the profits generated from its gaming activities. It is important to note however, that a number of tax incentives may be applicable to your business model, thereby reducing the corporate tax due by the operator.

Irrespecive of the game type (Type 1, Type 2, Type 3 or Type 4), the licence fee on annual revenue applicable to B2B operators providing supply and managing material elements of games is:

• €25,000 – Where annual revenue does not exceed €5,000,000
• €30,000 – Where annual revenue does not exceed €10,000,000
• €35,000 – Where annual revenue for the year exceeds €10,000,000

Notwithstanding the above, where the B2B operator provides Type 4 gaming supplies only, an annual licence fee of €10,000 shall apply, irrespective of the annual revenue.

The fourth Schedule of the Regulations then lays down the Administrative Fees one should take into consideration when pursuing a venture into remote gaming, which would include:

• One-time, non-refundable licence application fee – €5,000
• One-time non-refundable licence renewal fee – €5,000
• Request for the approval of a new gaming device – €100 per device
• One-time, non-refundable material supply certificate application fee – €1,000
• Maintenance fee for holder of a material supply certificate, payable yearly in advance – €500
• Recognition Notice fee, payable yearly in advance – €5,000
• One-time, non-refundable Key Function approval application fee – €50
• One-time, non-refundable Amusement Machine registration fee – €50
• Request for the transfer of a qualifying interest in a licensee – €1,500
• Request for the addition of a new game type – €1,000
• Request for major changes to software and infrastructure – €1,000
• Fee Request for the addition of a new domain name – €100 per domain
• Request by an existing licensee operating gaming premises for the addition of an online delivery channel – €1,000
• Request for approval of a new gaming premises (not being a controlled gaming premises) – €1,000
• Maintenance fee for an approved gaming premises, payable yearly in advance – €500 per premises

B2B operators are exempt from the payment of gaming tax. As is the case with any other Maltese company, a B2B operator would nonetheless be required to pay corporate tax at the rate of 35% on the profits generated from its gaming activities. It is important to note however, that a number of tax incentives may be applicable to your business model, thereby reducing the corporate tax due by the operator.

The licence fee on annual revenue applicable to B2B operators providing supply and managing material elements of games is:

• €3,000 – Where annual revenue does not exceed €1,000,000
• €5,000 – Where annual revenue exceeds €1,000,000

The fourth Schedule of the Regulations then lays down the Administrative Fees one should take into consideration when pursuing a venture into remote gaming, which would include:

• One-time, non-refundable licence application fee – €5,000
• One-time non-refundable licence renewal fee – €5,000
• Request for the approval of a new gaming device – €100 per device
• One-time, non-refundable material supply certificate application fee – €1,000
• Maintenance fee for holder of a material supply certificate, payable yearly in advance – €500
• Recognition Notice fee, payable yearly in advance – €5,000
• One-time, non-refundable Key Function approval application fee – €50
• One-time, non-refundable Amusement Machine registration fee – €50
• Request for the transfer of a qualifying interest in a licensee – €1,500
• Request for the addition of a new game type – €1,000
• Request for major changes to software and infrastructure – €1,000
• Fee Request for the addition of a new domain name – €100 per domain
• Request by an existing licensee operating gaming premises for the addition of an online delivery channel – €1,000
• Request for approval of a new gaming premises (not being a controlled gaming premises) – €1,000
• Maintenance fee for an approved gaming premises, payable yearly in advance – €500 per premises