Malta

Malta is both a domestic regulated market and a licensing base used by international gaming groups. Those two roles must not be collapsed: gaming tax, determined by the statutory player connection to Malta and the delivery mode, is different from licence fees and compliance contributions attached to an MGA approval. For services offered solely by distance communication, taxability depends on whether the player is established, has a permanent address or usually resides in Malta, rather than physical presence.

The B2C and B2B split is central to entity resolution. A platform, game host or critical supplier may hold a supply permission while another entity owns the customer relationship and needs the relevant consumer-facing authorisation.

The statutory definition of gaming revenue is product-specific: for Type 3 and Type 4 it includes charges, tournament fees and similar revenue elements. VAT classification is separate from gaming tax. The MTCA guidance effective from 1 October 2026 specifies supplies eligible for exemption without credit; it does not determine every transaction's place of supply or input VAT recovery.