How to get a gambling licence in Malta: fees and steps

The MGA regulates and supervises all gaming, grants every licence and enforces the Gaming Act; the Act says it acts independently on the general regulation of the sector.

• The Malta Gaming Authority is a body corporate set up by the Gaming Act (art. 5). The Minister sets general policy and makes regulations on the MGA’s advice (arts 3(2), 12(1)).
• Detail sits in twelve chapters of subsidiary legislation (S.L. 583.01 to 583.12) and in binding MGA directives and policies, such as the Capital Requirements Policy.
• Two other bodies cover one topic each: the FIAU for anti-money laundering, with the MGA supervising as its agent, and the Broadcasting Authority for gambling adverts on television and radio.
• As of 23 October 2026 no gaming Bill, Legal Notice or MGA directive is pending; the latest changes are the gaming tax and VAT rules in force on 1 October 2026.

Laws that apply

• Gaming Act, Chapter 583 of the Laws of Malta (Act XVI of 2018, in force 1 August 2018), as amended by Act XXI of 2023 (art. 56A)
• Gaming Licence Fees Regulations (S.L. 583.03): application fee, annual licence fees and the compliance contribution
• Gaming Authorisations Regulations (S.L. 583.05): licence categories, eligibility, recognition notices
• Gaming Compliance and Enforcement Regulations (S.L. 583.06): audits, penalties, suspension and cancellation
• Gaming Player Protection Regulations (S.L. 583.08): player funds and complaints
• Gaming Commercial Communications Regulations (S.L. 583.09): advertising
• Gaming Tax Regulations (S.L. 583.10), as amended by L.N. 84 of 2026
• MGA Directive 2 of 2018 (player protection), Directive 3 of 2018 (authorisations and compliance) and Directive 5 of 2018 (ADR)
• Prevention of Money Laundering and Funding of Terrorism Regulations (S.L. 373.01) and the FIAU Implementing Procedures Part II for the remote gaming sector
• Broadcasting Authority directions on gambling advertisements (S.L. 350.25)

Two licence classes, sorted by four game types. One licence can carry several verticals, brands and domains; each new vertical needs prior approval.

• Gaming Service licence (B2C): to offer a gaming service to players, approved for the game types and verticals you ask for.
• Critical Gaming Supply licence (B2B): to supply and manage the material elements of a game, or the software that generates, captures, controls or processes essential regulatory records, or the control system it runs on. A back-office-only supplier holds a critical gaming software supply licence.
• A supplier that needs no critical supply licence but offers one of the material supplies the regulations list takes a material supply certificate (EUR 1,000 to apply, EUR 500 a year).
• A licence, original or renewed, is granted for ten years (S.L. 583.05 reg. 6(1)); renewal is a new application with a EUR 5,000 fee.
• There is no cap on the number of licences and no tender: a licence is granted when the applicant meets the criteria.
• A corporate group licence covers a group whose parent controls more than ninety percent of the other bodies corporate, all established in the EEA or structured to give equivalent safeguards.

The test is establishment in the European Economic Area, not incorporation in Malta, plus paid-up share capital and fit and proper people in approved key functions.

• “A person is not eligible to hold a licence unless such person is established in the European Economic Area” (S.L. 583.05 reg. 10(1)). No physical office in Malta, local director or Maltese bank account is required.
• A group from outside the EEA can set up or acquire an EEA company, hold the licence through an EEA group company, or apply for a recognition notice on an authorisation from a state the MGA deems largely equivalent.
• Minimum issued and paid-up share capital: EUR 100,000 for Type 1 and Type 2, EUR 40,000 for Type 3, Type 4 and a Critical Gaming Supply licence; several types add up to a cap of EUR 240,000, held for the whole term (Capital Requirements Policy s. 3).
• A negative equity position at year end must be restored within six months; a B2B licensee only once it passes minus EUR 3,000,000.
• The applicant, its directors, key persons and every holder of a qualifying interest of at least 10% must be fit and proper, with source of wealth and source of funds reviewed and a police conduct certificate for every country of residence over six months.
• Each key function holder needs an MGA certificate of approval (EUR 50 per role). The chief executive, compliance and AML functions are notified with the application, the rest within six months of the licence.

Applications are filed at any time through the MGA Licensee Portal and reviewed in stages. No deadline binds the MGA, and it publishes no typical processing time.

• Completeness check: an incomplete application has one 60-day window to be completed, then it is rejected and closed.
• Fit and proper review, funding review, and review of the business plan (with three-year financial forecasts) and policies.
• Technical set-up review: after it you have 60 days to build the approved systems on a staged environment and may request the external System Audit by an MGA-approved auditor.
• The first annual licence fee is paid at the last step, before the licence is issued. You then have 90 days to go live; more time only through a voluntary suspension of up to nine months.
• A refusal can be appealed to the Administrative Review Tribunal within twenty days of notice of the decision (Gaming Act art. 43(1)).

A one-time application fee and a fixed annual licence fee, both non-refundable and paid to the MGA. They are separate from the compliance contribution and from gaming tax.

• Application fee: EUR 5,000, one-time and non-refundable, for a B2C or a B2B licence (S.L. 583.03 Fourth Schedule).
• The annual licence fee is paid in advance for the twelve months after issue and on every anniversary.
• Administrative fees: EUR 100 per new domain, EUR 1,000 per new game vertical, EUR 1,000 for major changes to software and infrastructure, EUR 50 per key function role.
• No licence guarantee, bond or deposit is required; the MGA may impose extra safeguards for player funds case by case.

Every B2C licensee also pays a compliance contribution: a share of gaming revenue per game type in falling bands, between a minimum and a maximum per licence period, paid monthly by the 20th.

• Each game type is calculated separately, never blended; for Types 3 and 4 the base is the charge or commission earned.
• The minimum is not due in the licence period in which the licence is first acquired, and a qualifying start-up pays no contribution in its first twelve months (S.L. 583.03 reg. 9).
• B2B licensees pay no compliance contribution.
• From the second licence period the least a B2C licensee pays the MGA each year is EUR 40,000 for Type 1 alone (EUR 25,000 fee + EUR 15,000 minimum) and EUR 65,000 for Types 1 and 2.

Gaming tax is a percentage of gaming revenue from players in Malta only. Since 1 October 2026 it depends on the game type.

• From 1 October 2026 (L.N. 84 of 2026): 15% of gaming revenue for Type 1 and 10% for Types 2, 3 and 4. Until 30 September 2026 the rate was 5% for all types.
• The tax follows the player: a service offered solely at a distance is taxed when the player is established, has a permanent address or usually resides in Malta (S.L. 583.10 reg. 3(3)). Revenue from other players is outside it.
• Gaming revenue is stakes less player winnings and the bonuses comprised within stakes. Tax is paid monthly with the return through the Licensee Portal by the 20th of the following month.
• A B2B licensee that films or broadcasts a gaming service from a studio pays a fixed studio levy of EUR 3,000 a year from 1 October 2026; until 30 September 2026 any studio user paid EUR 500.
• VAT: from 1 October 2026 (L.N. 86 of 2026) the exemption covers only the forms of gambling the Minister approves, and the Commissioner’s guidelines do not list online betting, casino or lottery, so online B2C gaming falls under the standard rate of 18%.
• Corporate income tax is 35% of chargeable income (Income Tax Act art. 56(6)); a registered shareholder can claim a refund of six-sevenths of the tax on dividends from taxed profits (five-sevenths for passive interest or royalties).

Player funds are the player’s own and kept apart, limits and self-exclusion are offered by each licensee, and the key technical set-up sits in the EU or EEA.

• Player funds are a distinct patrimony that the operator’s creditors cannot touch, segregated at all times, with each player’s funds separately identifiable (S.L. 583.08 regs 4-7). They can be held with an institution licensed in Malta, the EU/EEA or a jurisdiction the MGA approves.
• There is no national self-exclusion register for online gaming: each licensee must run its own self-exclusion for a definite or indefinite period, across all its games and means of access.
• You must offer deposit and/or wagering limits and ask every new player, before the first deposit, whether to set them; slot-type games must offer a play alert at intervals the player chooses.
• Identity is verified once a player’s deposits reach EUR 2,000; until the checks are complete the player may not withdraw. Withdrawals are paid within five working days where practicable.
• The key technical set-up must be in Malta or another EU or EEA state (other places case by case), with a live mirror of essential regulatory data the MGA can reach. Cloud hosting is allowed on conditions: every cloud location listed, a risk assessment and a SaaS and Cloud Policy.
• The homepage of every site must show the MGA’s dynamic seal, a sign that underage gaming is not allowed and a responsible gaming message.

B2C licensees offering Type 1, 2 and 3 games are subject persons under Maltese AML law; the MGA supervises them as agent of the FIAU.

• Obligations under the PMLFTR (S.L. 373.01): business and customer risk assessments, customer due diligence at the EUR 2,000 threshold with ongoing monitoring, enhanced due diligence for high risk, record keeping for five years and prompt suspicious transaction reports to the FIAU.
• A B2B licensee, the holder of a recognition notice and a licensee offering only skill games are not subject persons.
• The MLRO must be registered with the FIAU and approved by the MGA as the AML key function; no rule requires the MLRO to be in Malta.
• The FIAU Implementing Procedures Part II for the remote gaming sector are binding; the FIAU publishes every administrative penalty it imposes, whatever the amount.

Only operators authorised in Malta, or recognised by the MGA, may advertise. No approval is needed before an advert runs; the MGA acts on complaints.

• Every advert shows the operator’s name, the issuing authority and the authorisation number, a responsible gaming message, a responsible gaming website address and a minimum-age sign (S.L. 583.09 regs 12, 17-19).
• No adverts in any public place or on public transport in Malta, except places frequented mainly by tourists, gaming-sector events and your own premises (reg. 14(1)).
• Television: no gambling adverts from 6:00am to 7:00pm. Radio: none from 6:00am to 9:00am or from 2:00pm to 7:00pm (S.L. 350.25).
• No unsolicited marketing; a request to stop is honoured within three days. You answer for affiliates and influencers acting for you (reg. 33).
• Bonuses are allowed with no cap on wagering requirements, but wagering and deposit requirements must be shown prominently, with examples.

An MGA licence covers gaming from Malta and to players in Malta. Abroad, each market applies its own rule, and in the 53 markets of our research database (as of 23 October 2026) it does not replace a local licence.

• In 51 of the 53 markets an MGA licence alone does not let you serve local players; New Zealand will require its own licence from 1 December 2026, and Zambia’s law does not say.
• Where it helps, it is as evidence: Italy counts activity under an EEA licence as the experience its concession requires, and New Zealand treats an MGA licensee as having a comparable financial viability assessment.
• No market accepts an MGA B2B licence in place of its own supplier approval; Greece’s B2B category A.1 requires a licence from an EU or EEA regulator, beside its own suitability licence.

The MGA fines, suspends and cancels, and must publish every suspension and cancellation. Art. 56A of the Gaming Act shields lawful MGA-licensed services in Maltese courts.

• Administrative penalties: up to EUR 25,000 per breach and EUR 500 a day while it lasts; a Third Schedule offence can be settled for up to EUR 500,000 per infringement instead of prosecution (Gaming Act art. 25).
• Largest penalty in the Enforcement Register on 23 October 2026: EUR 147,080 on Winzon Group Limited (notice of 7 April 2026), whose licence was cancelled.
• The MGA has no power to order a website block; it publishes a list of unauthorised URLs as a warning.
• Art. 56A (Act XXI of 2023) bars actions in Malta, and the recognition of foreign judgments, that conflict with a gaming service lawfully provided under an MGA licence. In Case C-683/24 the Advocate General proposed on 23 April 2026 that the questions be declared inadmissible or, otherwise, that rules like it are precluded by EU law; no judgment had appeared by 23 October 2026.

The route runs through the MGA Licensee Portal: an EEA company with its share capital paid up, a staged review, a system audit, then the licence fee and go-live.

1. 01

   Choose the licence and game types

   B2C or B2B, Types 1-4

   The game types fix your share capital, annual fee and compliance contribution, and your gaming tax rate on players in Malta.

2. 02

   Set up an EEA company and pay up the capital

   EUR 100,000 / 40,000

   EUR 100,000 for Type 1 or 2, EUR 40,000 for Type 3, Type 4 or B2B, added up to EUR 240,000 for several types.

3. 03

   Prepare key persons and owners

   EUR 50 per role

   Fit and proper files for directors, key persons and every holder of 10% or more; certificates of approval for the key functions.

4. 04

   File through the Licensee Portal

   EUR 5,000

   The application, business plan with three-year forecasts, policies and system documentation, with the EUR 5,000 application fee.

5. 05

   Pass the staged review

   no set deadline

   Completeness, fit and proper, funding, business plan and technical set-up; the MGA may ask for more at any stage.

6. 06

   Build the systems and pass the System Audit

   60 days

   Build the approved set-up on a staged environment within 60 days and have an MGA-approved auditor run the System Audit.

7. 07

   Engage an ADR entity and set up player protection

   before go-live

   An EU or EEA ADR entity, free for players; your own self-exclusion, deposit or wagering limits and play alerts.

8. 08

   Register the MLRO and AML controls

   FIAU

   Risk assessments, due diligence at EUR 2,000, monitoring and suspicious transaction reporting.

9. 09

   Pay the first annual fee and go live

   EUR 25,000; 90 days

   The fee is paid before the licence is issued; you then have 90 days to go live.

10. 10

    File monthly returns

    by the 20th

    Gaming tax (15% Type 1, 10% Types 2-4) on players in Malta, the compliance contribution, the Player Funds Report and the ADR Report.

Tier-ordered: official government first, then practitioner, then trade media. Every primary figure was read from the in-force text on 23 Oct 2026.