Malta

88pts

Regulation 25/30

Taxation 19/20

Product 20/20

Integrity 12/15

Advertising 12/15

Market Summary

Primarily an international operating hub. Wide betting product range permitted, and integrity measures recently strengthened. Attractive tax, including potential for significant reduction in corporation tax. Will continue to attract operators.

Channelisation:
n/a

Regulation25pts
30

Regulatory framework

Land-based and online racing and sports betting is licensed and regulated by the MGA. Malta updated is laws with the Gaming Act 2018, with the legislation supported by various Regulations and Directives. It is primarily an international online operating hub.

Licensing numbers & costs

Unlimited online betting licences may be awarded (100+ in operation) for ten-year durations with an annual licence fee of €25k. Variable compliance contributions are also levied depending on operator revenue: Type 1 €25k- €375k, Type 2 €25k- €600k, Type 3 €25k- €500k, Type 4 €5k- €500k.

Enforcement & player protection

Operators are required to adhere to player protection and responsibility gambling measures. The Player Protection Directive includes self-exclusion for a define period or permanently. Players must also be allowed to set deposit and betting limits. Responsible gambling messaging on websites. AML is in place.
Taxation19pts
20

Betting tax & levies

There is a 5% GGR on online and land-based betting on players based in Malta. Player winnings are tax exempt as long as not professional income. No betting tax on international customer bets.

Other taxation

35% corporation tax but significant reductions are available (6/7ths in the case of trading income making it 5%). 18% value added tax (VAT).
Product20pts

Betting channels

Land-based and online racing and sports betting is licensed.

Types of betting

Fixed odds, pool and exchange betting are permitted. Spread betting is also permitted but is regulated by the Malta Financial Services Authority. There are no restrictions on bet types allowed to be offered.
Integrity12pts
15

Betting integrity

Operators are required to report suspicious betting to the authorities with an online reporting platform launched in November 2020. The MGA Sports Integrity Unit has produced a guidance paper covering suspicious betting monitoring and reporting. Malta has not signed or ratified the Council of Europe convention, but the Sports Governance and Integrity Act 2021 establishes a national platform.

Prosecution

The Corruption in Sport Act 2018 makes manipulation of sport an offence with three years’ imprisonment.
Advertising12pts
15

Advertising (incl. bonuses) & sponsorship

Gaming Commercial Communications Regulations and the Commercial Communications Committee Guidelines include provisions protecting minors and vulnerable persons. Commercial communications must not be sent to self-excluded players. Sponsorship and advertising of TV programmes for minors is banned. Bonuses must not be misleading.