Gaming Tax (Amendment) Regulations, 2026

L.N. 84 of 2026

GAMING ACT

(CAP. 583)

Gaming Tax (Amendment) Regulations, 2026

IN EXERCISE of the powers conferred by article 12 of the

Gaming Act, the Minister responsible for the gaming sector, on the

advice of the Malta Gaming Authority, has made the following

(1) The title of these regulations is the Gaming Tax Citation and

(Amendment) Regulations, 2026, and these regulations shall be read commencement.

and construed as one with the Gaming Tax Regulations, hereinafter S.L. 583.10.

referred to as the "principal regulations".

(2)

These regulations shall come into force on the 1st October

2026.

Regulation 2 of the principal regulations shall be amended Amends

regulation 2 of

the principal

regulations.

(a) in sub-regulation (2) thereof the definition

"qualifying activity" shall be substituted by the following new

definition

" "qualifying activity" means any activity which

consists of providing or carrying out a gaming service

from Malta or to any person in Malta, subject to the

requirement of a licence in accordance with regulation

3 of the Gaming Authorisations Regulations, which for

the avoidance of doubt shall include the persons

referred to in regulations 8 and 22 of the Gaming

Authorisations Regulations and article 11(3) of the Act,

with the exception of the persons referred to in

regulations 5, 7, 29, 30 and 31 of the Gaming

Authorisations Regulations and the term "qualifying

activities" shall be read and construed accordingly;";

(b) sub-regulation (3) thereof shall be substituted by the

following new sub-regulation

"(3) All other terms used in these regulations which

are not defined herein, shall have the same meaning as

assigned to them in the Act and any regulations made

thereunder.".

Regulation 3 of the principal regulations shall be

substituted by the following new regulation

3. (1) Any person offering any gaming

service constituting a qualifying activity, whether in

gaming premises, including under article 11(3) of the

Act, or through means of distance communication, or

by any other means, to any player who is physically

present in Malta at the time when the gaming service is

actually provided, shall pay to the Authority, for each

tax period, gaming tax computed on the gaming

revenue generated from the said gaming services during

the relevant tax period, which shall be due as prescribed

hereunder

(a) fifteen per cent (15%) of the aggregate

gaming revenue generated from the provision or

conduct of Type 1 gaming services as defined in

the Gaming Authorisations Regulations; and

(b) ten per cent (10%) of the aggregate

gaming revenue generated from the provision or

conduct of Type 2, Type 3 and, or Type 4 gaming

services as defined in the Gaming Authorisations

Regulations.

(2) Notwithstanding anything contained in sub-

regulation (1), any qualifying activity that is

(a) generated within a controlled gaming

premises; or

(b) lawfully classified as a junket and, or a

junket event in accordance with any regulations

made under the Act,

shall be subject to gaming tax at the rate of five

per cent (5%) of the aggregate gaming revenue

generated from such activity.

(3) For the purposes of determining the

taxability of gaming services offered solely by means of

distance communication, the determination shall not

depend on whether the player is physically present in

Malta, but on whether the player is established, has his

permanent address and, or usually resides in Malta.

(4) Where the gaming service is provided by a

corporate group holding a licence in accordance with

regulation 10(3) of the Gaming Authorisations

Regulations, the entire corporate group shall be

considered to be the "person" for the purposes of these

regulations.".

The heading of Part III of the principal regulations shall be Substitutes the

heading of Part

substituted by the following new heading

III of the

principal

regulations.

"Part III

Studio Broadcasting Levy".

Regulation 4 of the principal regulations shall be Substitutes

regulation 4 of

substituted by the following new regulation

the principal

regulations.

4. Notwithstanding anything contained in these

Broadcasting Levy.

regulations, any person who is authorised to provide a

critical gaming supply who uses premises as a studio to

film and, or broadcast a gaming service, shall pay to the

Authority a fixed levy of three thousand euro (€3,000)

in advance, for the following twelve (12) running

months, and on every anniversary thereof.".

Regulation 5 of the principal regulations shall be deleted.

Deletes

regulation 5 of

the principal

regulations.

Regulation 6 of the principal regulations shall be amended Amends

regulation 6 of

as follows

the principal

regulations.

(a) sub-regulation (2) thereof shall be substituted by the

following new sub-regulation

"(2) At the end of each reference month, the gaming

revenue generated from each type of gaming services

during that month shall be determined and the

corresponding amount of gaming tax as due in accordance

with regulation 3 shall be computed as prescribed in these

regulations.";

(b) sub-regulation (4) thereof shall be substituted by the

following new sub-regulation

"(4) In any circumstances in which the amount

actually paid in accordance with regulation 3 exceeds the

amount actually due by such person for that tax period, the

excess shall not be refundable and no interest shall accrue

thereon in favour of the payor but the said excess shall be

available for set-off against any amount payable by such

person in accordance with regulation 3 in any tax period

commencing after the termination of the tax period in

which or by reference to which the excess was paid.";

(c) sub-regulation (7) thereof shall be substituted by the

following new sub-regulation

"(6) The Authority may, by binding instrument

issued by the Board, regulate the granting of any reduction,

credit, set-off or other relief in respect of any amount

payable under these regulations, which shall be granted

either on a unilateral basis or pursuant to bilateral or

multilateral treaties, agreements, memorandum of

understanding or other arrangements entered into with any

foreign government or any local or foreign authority or

government agency.".

Sub-regulation (7) of regulation 8 of the principal

regulations shall be substituted by the following new sub-regulation

"(7) Where no valid appeal against a tax assessment has

been filed within the time limits prescribed in these regulations,

or where the appeal has been withdrawn or discontinued, or

where the amount of tax payable has been determined on appeal,

the tax assessment as made, agreed to or determined on appeal,

as the case may be, shall be final and conclusive as regards the

amount payable in accordance with regulation 3 for the periods

to which the tax assessment refers.".

Part VII of the principal regulations shall be deleted.

€0.36