Malta Gambling License 2025

Malta is recognized among gambling entrepreneurs as one of the most trusted jurisdictions capable of providing a regulatory framework for such businesses operating in the fields of gambling activities: remote gaming, sports betting, amusement games, casino gaming, gaming devices, and different types of lotteries. Such a reputation has been enjoyed by the Maltese gambling industry since it was legalized and since then has constantly evolved: first, by responding to the changing needs of the industry; and second, by building on existing know-how. It provides the regulatory clarity, good business infrastructure and governmental support while ensuring that the market participants are treated fairly and their safety is guaranteed.

Advantages of Malta Gambling License

Malta is a free-market economy that offers all the advantages of a handy and reputable EU jurisdiction, but with lower operational costs. If you are looking for the way to enter the EU market, including the most prosperous countries, bear in mind that Malta’s gaming license offers EU passporting rights, allowing licensees to offer gaming services in other jurisdictions of the EEA. That means you will not need to establish a physical office branch and apply for a new license in every country of EEA where you would wish to conduct your business. So, long as you hold Malta’s gaming license, it will be enough to notify the relevant national financial authorities, which is cheaper than obtaining a license in more wealthy European jurisdictions.

The Gaming Tax in Malta is only 5%, levied on the gaming revenue of the operator derived from the gaming service provided during a year. Entrepreneurs involved in the gambling business have more than 70 international agreements for avoidance of double taxation, which guarantee that the income from the gambling business is not to be taxed by two different countries. The Withholding Tax is exempted on dividends, interest, royalties, as well as proceeds in some instances. Although generally, companies are liable to Corporate Income Tax at a rate of 35%, it is possible for non-resident shareholders to get a refund of most of this tax, which substantially reduces the effective tax rate. Depending on such factors as the type of the company’s income, the tax can be reduced to 0-10%.

Malta’s companies can also take advantage of the exemption from the audit. For instance, an exemption from audit may be granted to a Private Limited Liability Company (Ltd.) provided the maximum annual turnover does not exceed 80,000 EUR or a proportional amount if the accounting period is other than 12 months and the shareholders of the company are considered qualifying shareholders. This tax exemption is relatively easy to claim – an application needs to be filed with the Malta Business Registry (MBR) within 6 months from the end of the accounting period to which the exemption is supposed to relate.

Malta Regulations on Gambling

The applicable Maltese law refers to all gambling and gaming activities as “gaming”. According to the Gaming Definitions Regulations 2018, gaming refers to “an activity comprising of one of the following: participating in a game of chance, participating in a game of skill; making a gaming supply; and/or providing a gaming service.” An operator shall be considered to provide a gaming service when it is making available a game to players for direct or indirect solo or joint participation as an economic activity.

The Maltese Gaming Industry is mainly regulated by the Malta Gaming Act of 2018. This recognises the need to ensure that the gaming sector serves the public interest, along with the promotion of sustainable gaming, economic growth, innovation, and Malta as a centre of excellence and expertise for gaming-related competencies. It also covers gaming authority matters, audit, protection of minors and other vulnerable persons, and responsibilities of players.

The following subsidiary legislation comes under the Gaming Act of 2018 and, accordingly, it gives regulatory clarity to:

• Gaming Authorisations Regulations
• Gaming Commercial Communications Regulations
• Gaming Compliance and Enforcement Regulations
• The above-mentioned Gaming Definitions Regulations
• Gaming Player Protection Regulations
• Gaming Premises Regulations
• Gaming License Fees Regulations
• Gaming Tax Regulations
• Social Causes Fund Regulations
• Retention of Data MGA Regulations

Under the Malta Gaming Act 2018, the Malta Gaming Authority is responsible for regulating various sectors of gaming, which include land-based and remote sectors of gaming. The Authority ensures that licensed gaming operation results are fair and transparent to all players, suppresses crime and corruption, detects money laundering and terrorist financing, and protects the vulnerable members of the society.

The MGA carries out, amongst others, the following regulatory activities, among others:

• Review regularly all regulated practices and operations as well as the performance of the gaming sector;
• Give the public the relevant information and guidance;
• Assure that advertising regarding gaming services is fair and responsible;
• Receive and investigate complaints from players and assist and promote timely, fair, and competent resolution of disputes between players or players and operators;
• Require, obtain, compile, and maintain record of all data relevant to;
• Ensure the suitability and appropriate competence of persons carrying on gaming business;
• Grant any license, approval, recognition, or other authorization for gaming business activities;
• Deter, detect, and secure the prosecution of any offense against the regulations;

In accordance with the responsible gaming goals of the Gaming Player Protection Regulations, a gaming operator shall at all times provide sufficient proof to the MGA to demonstrate that the below-mentioned goals are met in the manner so prescribed by the MGA:

• Adequate controls, policies, and procedures are in place to prevent gaming by minors;
• Adequate controls, policies, and procedures are in place to protect vulnerable persons;
• All players’ interests must be sufficiently protected and information provided to the players regarding any resource they might have if they are in disagreement with any decision made by the competent authority;
• All information that is relevant to the gaming service must be provided to the players;
• Information related to responsible gaming shall be easily available to players;
• Tools should be provided to help players and others have control over their usage of the gaming services and also protect themselves from the effects of problem gaming;
• Advertising and marketing activities concerning the gaming service should be conducted fairly and in a manner that is in compliance with the Gaming Commercial Communications Regulations and any other applicable regulatory instrument or law.

Most of the gaming operators wanting to get licensed in Malta should also take heed of the Prevention of Money Laundering Act, 1994, and the Prevention of Money Laundering and Funding of Terrorism Regulations, 2018, inasmuch as they will be required to create internal policies, amongst others, for the combat and prevention of money laundering and terrorist financing. The regulations include know-your-customer policies, reporting suspicious activities, and the performance of a business risk assessment. It should be the MGA’s responsibility to collect, process and analyze relevant data required in order to enforce the regulations. Malta Gaming Authority – licensee register

Annual License Fees

In terms of the Gaming License Fees Regulations, licensees are obliged to pay the compliance contribution payable for and in respect of each and every license period, and the non-refundable fixed annual license fee of, payable in advance for the 12 running months following the date of the issuance of the license, and every anniversary thereafter during the duration of the license.

Licenses are payable in advance and non-refundable on an annual basis, and sometimes differ according to the license type:

• Gaming Service license
  • Type 1-3 – 25,000 EUR
  • Type 4 – 10,000 EUR
• Critical Gaming Supply license
  • Operators supplying and managing the material elements of a game
  • If the company’s annual revenue doesn’t exceed 5 mill. EUR – 25,000 EUR
  • If the company’s annual revenue doesn’t exceed 10 mill. EUR – 30,000 EUR
  • If the company’s annual revenue exceeds 10 mill. EUR – 35,000 EUR
  • If the company has a Type 4 license – 10,000 EUR, irrespective of the annual revenue
• Businesses supplying and managing software to process regulatory records, etc.
  • If the company’s annual revenue doesn’t exceed 1 mill. EUR – 3,000 EUR
  • If the company’s annual revenue exceeds 1 mill. EUR – 5,000 EUR

How to Establish a Gambling Company in Malta

You are supposed to set up a local company first before making your application for a gaming license in Malta. The incorporation process of a Maltese company is relatively fast, considering that all the necessary information and documents are available. Among the most frequent legal types of a business in Malta, one finds a Private Limited Liability Company-Ltd. You can register a new company within 3 months and even entrust the process to an attorney by signing a power of attorney if you don’t want to travel to Malta.

Requirements of a Private Limited Liability Company: Ltd.

• The name must end with the words “Private Limited Company” or the word “Limited” or its abbreviation “Ltd”
• At least one company director
• A company secretary
• 1-50 shareholders not necessarily resident in Malta
• The holders of the minimum authorized capital, pertaining to gaming legislation
• A Maltese registered office address

To incorporate a new company in Malta, you should:

• Check for availability and reserve a unique and compliant company name – reservation is valid for 3 months
• Find office space in Malta and receive a legal address where Maltese authorities will deliver legal documents.
• Hire a company director, secretary, and an AML officer.
• Open a local bank account.
• Transfer minimum share capital required for your type of gaming activities.
• Pay company registration fees – 245-1,750 EUR, depending on the value of authorized share capital.
• Application for company registration along with the necessary documents to the MBR
• Certificate of registration from the MBR
• Company registration with the Commissioner for Revenue for tax purposes.

Make sure you have on hand the following documents to be submitted:

• Memo of Association
• Articles of Association
• Notarized photocopies of passport of the shareholder/s and director/s
• Form BO1: Contains information about the identification of the company’s beneficial owners.
• Proof of locally registered office address
• Proof of transferred share capital

Advantages

Requirements for License Applicants

The Malta gaming licensing framework has been set up according to the principle of open window, which in simple words means an unconditional number of licenses that are allowed to be granted by the authority, having no restrictions concerning the time limit for the receipt of license applications on the part of gaming operators. Only legal persons established in Malta or the EU/EEA, with all business operations and, where applicable, game servers located in Malta, can apply for and hold a gaming licence granted by the MGA.

If the applicant is a corporate body, it may apply for a licence either on behalf of itself only or on behalf of its corporate group. In the case of an application on behalf of a group, all references in the relevant regulations to an applicant refer to each and all members of the corporate group, and upon granting such license, each member of the corporate group and all of them jointly and severally are considered a licensee. The minimum share capital in any one of the entities forming part of the licensee should be held by companies applying on behalf of or a group.

A Licensee Must Have the Following Minimum Share Capital upon Application for the Registration of a Gaming Company:

• Gaming Service license
  • Type 1 and Type 2 – at least 100,000 EUR
  • Type 3 and Type 4 – at least 40,000 EUR
• Critical Gaming Supply licence – at least 40,000 EUR
• Companies with several kinds of the aforementioned licences are required to meet cumulatively the above share capital requirements whose cap is 240,000 EUR.

Owners of a Gaming Service licence who provide Type 1, 2, and 3 games are bound to fulfill the AML/CFT requirements that by decree prescribe the following rules, inter alia:

• Appointment of an AML officer approved by the MGA through holding a Key Function Holder (AML) license and also approved by and registered with the FIAU.
• Establish the internal AML/CFT procedures and policies in respect of the detection and reporting of activities relevant to money laundering and terrorist financing.
• Determine the CDD and KYC procedures.

Gaming license applicants are required to prepare the following documents:

• Incorporation documents
• Notarized copies of passports for all owners
• A criminal record certificate (no more than 3 months old)
• Proof of the passed Fit and Proper Test
• Original bank references of all shareholders (no more than 3 months old)
• A detailed business plan
• A compliance and software audit
• Details of all gaming software used
• Third-party agreements

The Process of Applying for a Gambling License in Malta

Applications for a gaming licence are to be submitted vis-à-vis the MGA’s Licensee Portal, by following the New Licence Application option. Applicants may apply by signing into the Portal and following the process steps provided. The timeline within the Portal allows users to track the status of their requests in real-time for efficiency and transparency. The entire process may take 7-12 months, depending on the quality of the application. Any incomplete applications are set to a one-time ‘incomplete’ status for 60 days. If a complete application isn’t re-submitted within this period, the authority rejects and closes the application off.

The major milestones of the application process are as follows:

• The applicant completes the Fitness and Properness Test and AML due-diligence procedures
• The applicant pays the one-time non-refundable license application fee, which is 5,000 EUR for all license types
• The applicant uploads all the relevant documents on the MGA’s Licensee Portal
• Gaming license applications are immediately assigned to the Authorisations team; an applicant gets an official confirmation email acknowledging the receipt of an application
• The applicant is invited to hold a systems audit in a staged environment whereby the actual games that would be offered and the entire technical setup is audited by an independent auditor selected by the applicant and approved by the MGA
• Once a positive audit report is submitted to the MGA, the authority issues the awaited gaming license

Licensees have 60 days, from the date of issuance of the new licence, to commence operation. Though a licence is not required in advance of the commencement date, all licence fees, compliance contributions, and Gaming Tax are payable commencing on the date of issuance of the licence. In order to commence operation, the licensee must submit a Declaration of Go-Live application no less than 2 days prior to the go-live date declared therein. The application may be accessed via the Licensee Portal.

Online Poker License in Malta

Malta is one of the biggest gambling jurisdictions in Europe and provides really favorable conditions for the registration and operation of gambling games, including poker. A legal system of this country, stable economy, and completely transparent legislation make Malta attractive to online gambling operators. In this article, we would like to discuss the process of getting a poker license in Malta, covering all major requirements and steps.

Why You Need a Maltese Poker License

Advantages of the Malta Gaming Authority license include a number of favorable features such as:

• Trust of players: An MGA license serves as proof of quality in the gambling market.
• Operating within the EU borders: this license allows activity within the European Union
• Tax benefits: Malta has quite an attractive tax system for this business

The Process of Obtaining a Poker License in Malta

Getting a license for poker in Malta is rather complicated and requires serious preliminary preparation and studying the local legislation. At the same time, an MGA license may provide a serious boost to your gambling business reputation and attractiveness on the international arena. One should be very careful while going through the procedure at hand, possibly with the use of specialized legal and consultancy services.

Regulated United Europe will be delighted to support you in incorporating a company and obtaining a gaming, or gambling, license in Malta. With dedicated legal advisors, tax experts, and financial accountants at your side, you will find the incorporation and application processes easy, frictionless, and transparent.

Also, lawyers from Regulated United Europe provide legal services for obtaining a crypto license in Europe.