Licensing fee applicable by the Malta Gaming
Commission (Lotteries and Gaming Authority - LGA):
- Processing fee (non-refundable) in respect of an
application - Eur2,330
- Annual license fee in respect of class 1, class 2
and class 3 - Eur7,000 per class / license. The annual
license fee for class 4 is nil for the first 6 months,
Eur2,300 per month for the next 6 months (month 7 to 12)
and Eur4,600 from month 13 onwards.
- The annual licence fee is to be paid within fifteen
days from the formal granting of licence and repeated
annually accordingly.
Gaming tax applicable by the Malta Lotteries & Gaming
Authority:
- Gaming Tax for Class 1 (online gaming) - Standalone
is Eur7,000 per month. Gaming Tax for Class 1 on 4 is
Eur1,200 per month.
- Gaming Tax for Class 2 (online betting) - A sum
equivalent to half of one per centum (0.5%) on the gross
amount of bets accepted in online betting operations.
- Gaming Tax for Class 3 is 5% on net income which is
defined as the net revenue less direct costs: bonuses,
commissions and payment processing fees (eCommerce Fees)
- The Gaming Tax for Class 4 – no gaming tax (inherits
tax of its sub-licensees).
In the case of Classes 2, 3 and 4 licenses, the total
maximum amount of tax payable per annum by one licensee
in respect of any one license shall not exceed
Eur466,000. In the case of Class 3 on 4, tax will be
paid proportionally depending on the number of licensees
operating on the Class 4 gaming platform
