Malta set to update VAT and iGaming tax framework
Malta has announced sweeping changes to its VAT and gaming tax frameworks, with reforms set to take effect from 1 October 2026.
The updates, introduced by the Malta Tax and Customs Administration and the Malta Gaming Authority, will clarify how VAT applies to gambling services, particularly sports betting and certain casino products, while aligning taxation with the place of consumption.
The changes will also allow operators to recover eligible input VAT costs, improving tax neutrality and simplifying compliance. In parallel, Malta will overhaul its gaming tax system, introducing simplified and more equitable rates for both online and land-based operators, and consolidating existing levies into a single structure based on game type and delivery channel.
The reforms are aimed at gaming operators licensed or operating within Malta, and follow industry consultation as part of the government’s 2026 Budget strategy. Authorities said the changes are designed to enhance regulatory certainty, streamline taxation and maintain Malta’s competitiveness as a global gaming hub.
Malta is one of the world’s most important iGaming hubs, offering a well-established regulatory framework through the Malta Gaming Authority that is recognised across Europe and beyond. Its stable licensing regime, favourable tax environment and access to EU markets have made it a preferred base for many of the world’s leading online gambling operators.
