How are online gaming companies taxed in Malta?
The gaming tax varies according to the type of license as follows:
- €4,600 per month for the first six months, subsequently €6,900 per month.
Class 1 under Class 4:
- The gaming tax payable by casino operator is €1,150 per month.
The gaming tax payable by the host platform is as follows:
- No tax for the first 6 months of operation
- €2,300 per month for the subsequent 6 months
- €4,600 per month for the rest to the period
- Fixed-odds betting: 0.5% on the gross amount of bets accepted
- On betting exchanges: 0.5% on the sum of all net winnings calculated per player per betting market. (In cases where the exchange is involved in the risk)
- Pool betting: 0.5% on the aggregate of stakes paid.
- Tax is a percentage of net takings. Percentage amount depends on nature of operation.
For more information contact Neville Cutajar