Malta Gaming Regulations propose a gaming tax which varies depending on the type of license held, as follows:

Class OneMonthly tax of €4,660 for the first 6 months and €6,990 per month thereafter
Class TwoFixed odds betting of 0.5% on the gross amount of bets accepted
Class ThreeTax at 5% of real income. Real Income is defined as revenue less direct costs that include only bonuses, affiliate commissions and payment processing fees
Class FourThe license tax is NIL for the first 6 months, €2,330 per month for the second 6 months and €4,660 per month thereafter
Class One under class FourThe gaming tax payable by the operator is €1,165 per month.

There is a tax capping mechanism which limits the gaming tax payable annually in respect of each license held to a maximum of €466,000.

Gaming companies are also subject to corporate tax. For more information pertinent to the corporate tax system kindly click here.