The reforms clarify VAT treatment and consolidate gaming tax and the device levy, with updated portal reporting beginning in November
Malta’s revised VAT and gaming tax frameworks have entered into force, introducing a coordinated package of changes for land-based and online operators authorised by the Malta Gaming Authority.
The reforms were introduced through Legal Notices 84 and 86 of 2026 following consultation with industry stakeholders. They form part of the commitments announced by the Maltese Government in its 2026 Budget.
Under the revised VAT framework, Malta has clarified the treatment of certain gaming services, including sports betting and specified casino products.
The changes also address the applicable place-of-supply rules to reflect the principle of taxation at the place of consumption. Eligible operators may recover qualifying input VAT costs where the relevant conditions are met.
The revised gaming tax framework introduces simplified rates for qualifying gaming services supplied to players physically present in Malta.
It also combines the existing gaming tax and gaming device levy into a single structure classified according to the type of game and how it is offered.
The revised domestic gaming tax arrangements apply to services supplied within Malta and cover qualifying activities offered through both land-based and online channels.
Transitional reporting arrangements
The MGA’s regulatory reporting portal will continue to accept September 2026 submissions under the previous regime.
Those reports remain due by October 20 and must follow the requirements applying to the September reporting period.
Portal functionality supporting the revised VAT and gaming tax frameworks will become available by November 1.
Submissions covering the October 2026 reporting period will therefore use the updated portal and new requirements. Those reports are due by November 20.
The Malta Gaming Authority and Malta Tax and Customs Administration will continue issuing guidance to assist affected licensees with implementation.
