Licensing, Administration Fees & Taxation for B2C & B2B Malta Gaming Licenses
Upon the issuance of a Business-to-Consumer (B2C) or Business-to-Business (B2B) of a Malta gaming license by the Malta Gaming Authority (MGA), the licensee is subject to several fees in respect to licensing, administration fees, and taxation that must be paid punctually and within a reasonable timeframe.
Application & Gaming License Fees
During the application for a Malta gaming license, the applicant is required to pay a non-refundable application fee for it to be considered complete.
| Gaming License Application Fee | |
| One-time, non-refundable license application fee | €5,000.00 |
It is required for the annual license fee to be paid by the licensee before the issuance of the Malta gaming license and subsequently on an annual basis. The annual license fee is non-refundable and is payable up front in advance.
For B2C and B2B license fees, the following gaming license payments applies:
| Initial Annual Gaming License Fee | |
| Initial Gaming License Fee – Gaming Service License (B2C) | |
| Non-refundable Fixed Annual License Fee | €25,000.00 |
| Non-refundable Fixed Annual License Fee (Type 4 only) | €10,000.00 |
| Initial Annual Gaming License Fee – Gaming Supply License (B2B) | |
| Non-refundable Fixed Annual License Fee | €25,000.00 |
| Non-refundable Fixed Annual License Fee (Back Office) | €10,000.00 |
After a period of ONE (1) year, the license fee amount will be calculated accordingly below:
| Annual Gaming License Fee | |
| Fixed Annual License Fees – Gaming Service Licenses (B2C) | |
| Non-refundable Fixed Annual License Fee | €25,000.00 |
| Non-refundable Fixed Annual License Fee (Type 4 only) | €10,000.00 |
| Fixed Annual License Fees (B2B) | |
| Annual Revenue exceeds €5,000,000.00 | €25,000.00 |
| Annual Revenue does not exceed €5,000,000.00, but does not exceed €10,000,000.00 | €30,000.00 |
| Annual revenues exceed €10,000,000.00 | €35,000.00 |
| License Fees on Annual Revenue (B2B – Back Office) | |
| Annual revenue does not exceed €1,000,000.00 | €3,000.00 |
| Annual revenue in excess of €1,000,000.00 | €5,000.00 |
Additionally, a monthly compliance contribution is to be paid on a monthly basis after the commencement of the license period. Payments are calculated based on the gaming revenue accrued by the licensee every month during the licensing period. The amount must be paid before the TWENTIETH (20) day of the month.
Compliance contributions vary from different license categories, and is dependant on the gaming activities undertaken. The following are the calculations as per the Gaming License Fees Regulations:
| Gaming Service License – B2C | |
| B2C – Type 1 Gaming Services (Minimum* €15,000.00; Maximum €375,000.00) | |
| Compliance Contribution for the Financial Year** | Rate |
| For every euro of the first €3,000,000.00 | 1.25% |
| For every euro of the next €4,500,000.00 | 1.00% |
| For every euro of the next €5,000,000.00 | 0.85% |
| For every euro of the next €7,500,000.00 | 0.70% |
| For every euro of the next €10,000,000.00 | 0.55% |
| For every euro of the remainder | 0.40% |
| B2C – Type 2 Gaming Services (Minimum* €25,000.00; Maximum €600,000.00) | |
| Compliance Contribution for the Financial Year** | Rate |
| For every euro of the first €3,000,000.00 | 4.00% |
| For every euro of the next €4,500,000.00 | 3.00% |
| For every euro of the next €5,000,000.00 | 2.00% |
| For every euro of the next €7,500,000.00 | 1.00% |
| For every euro of the next €10,000,000.00 | 0.80% |
| For every euro of the next €10,000,000.00 | 0.60% |
| For every euro of the remainder | 0.40% |
| B2C – Type 3 Gaming Services (Minimum* €25,000.00; Maximum €500,000.00 | |
| Compliance Contribution for the Financial Year** | Rate |
| For every euro of the first €2,000,000.00 | 4.00% |
| For every euro of the next €3,000,000.00 | 3.00% |
| For every euro of the next €5,000,000.00 | 2.00% |
| For every euro of the next €5,000,000.00 | 1.00% |
| For every euro of the next €5,000,000.00 | 0.80% |
| For every euro of the next €10,000,000.00 | 0.60% |
| For every euro of the remainder | 0.40% |
| B2C – Type 4 Gaming Services (Minimum* €5,000.00; Maximum €500,000.00) | |
| Compliance Contribution for the Financial Year** | Rate |
| For every euro of the first €2,000,000.00 | 0.50% |
| For every euro of the next €3,000,000.00 | 0.75% |
| For every euro of the next €5,000,000.00 | 1.00% |
| For every euro of the next €5,000,000.00 | 1.25% |
| For every euro of the next €5,000,000.00 | 1.50% |
| For every euro of the next €10,000,000.00 | 1.75% |
| For every euro of the remainder | 2.00% |
* In accordance with Directive 4 of 2018, the Directive on the Calculation of Compliance Contribution. The full minimum amount of the compliance contribution shall not be due to the MGA by new operators until the entirety of the license period expires.
** In accordance with Gaming License and Regulations Fees Directives requirements, start-ups that are qualified under the Directive on Start-Up Undertakings will benefit from a moratorium period of ONE (1) year, in which they are exempt from paying compliance contributions.
Licensees who offer gaming services to players physically in Malta are subject to gaming taxes that are calculated at a rate of 5% of the gaming revenue that is generated over the course of ONE (1) year.
Other license fees that are payable yearly in advance can be seen below:
| Commercial Bingo Hall License | |
| Maintenance fee for approved gaming premise | €500.00 (per premise) |
| Controlled Gaming Premises License | |
| Maintenance fee for approved gaming premise | €250.00 (per premise) |
Administrative Fees
Below are administrative fees that are in accordance to the Gaming License Fees Regulations for the following:
| Fees | |
| Request for approval of new gaming premise (Commercial Bingo Hall License) | €1,000.00 (per premise) |
| Request for approval of new Controlled Gaming Premise | €250.00 (per premise) |
| Request for approval of new Gaming Device | €100.00 (per device) |
Share Capital Requirements
MGA licensees are subject to the minimum issued share capital requirements. For B2C gaming service licenses, the share capital requirements are listed below:
- Type 1 – €100,000.00
- Type 2 – €100,000.00
- Type 3 – €40,000.00
- Type 4 – €40,000.00