Malta’s Revised VAT and Gaming Tax Rules Take Effect
Malta’s updated VAT and gaming tax frameworks entered into force on 1 October 2026, introducing changes intended to give gaming operators clearer rules and a more streamlined tax structure.
What Changes for Operators?
The revised VAT framework clarifies the treatment of certain gaming services, including sports betting and selected casino offerings. It also addresses place-of-supply rules and allows eligible input VAT costs to be recovered where applicable.
The gaming tax reforms simplify rates for qualifying activities offered to players physically present in Malta. They also combine gaming tax and the gaming device levy into one structure, determined by game type and how it is offered.
Reporting Deadlines
September 2026 submissions remain subject to the previous regime and are due by 20 October 2026.
Updated reporting portal functionality is scheduled to be available by 1 November 2026. October submissions will follow the new requirements and must be filed by 20 November 2026.
The Malta Gaming Authority and Malta Tax and Customs Administration will continue providing guidance to help stakeholders apply the revised frameworks.
