Malta Gaming Licence

Malta was the first EU member state to introduce Remote Gambling regulations.

Since 2000 the remote iGaming Malta industry has witnessed a remarkable and rapid growth. Over 500 igaming applications have been submitted to the Malta Lotteries and Gaming Authority since April 2004 by operators wishing to run remote gaming companies in Malta, including some of the world’s leading operators.

The single legislative body managing all gambling activities in Malta is the Lotteries and Gaming Authority (LGA). It is responsible for regulating casino gaming, commercial bingo and communication games, remote gaming, sports betting, the National and other lotteries, non-profit games.

Limesco Limited Company provides assistance in obtaining Malta licenses for gambling activities.

• Malta is the only country within the EU which regulates remote gaming;


• Online Gaming in Malta has a reputation of being operated out of a well-regulated jurisdiction which safeguards the interests of both operators and players;


• A stable political climate;


• Tax advantages and privileges for companies operating gaming businesses.

Classes of gaming licenses:

• Class 1 covers casino-type games, skill games and online lotteries and is for operators responsible for the risk on repetitive games;


• Class 2 comprises fixed odds betting, pool betting and spread betting and is for operators responsible for the risk on events based on a matchbook;


• Class 3 includes P2P, poker network, betting exchange and game portals and is for operators taking a commission from promoting and/or betting games;


• Class 4 hosting and managing third-party online gaming companies in Malta.

A Malta gaming license is valid for a period of five years and can be renewed for further five year periods. An application fee and an annual fee is payable.

The basic requirements to obtain a gaming license in Malta:

TAXATION

Licencees are also subject to the payment of a gaming tax and income tax in Malta.

Gaming Tax

• Class 1 — €4 660.00 per month for the first six (6) months;
  €7 000.00 per month thereafter.


• Class 2 — Online Betting — one half of one per centum (0.5%) per month on the gross amounts of bets accepted;
  Online Betting Exchange — one half of one per centum (0.5%) per month on the sum of all net winnings calculated per player per betting market;
  Online pool betting — one half of one per centum (0.5%) per month on the aggregate of stakes paid.


• Class 3 — five per centum (5%) on Real Income (revenue from rake less bonus, commissions and payment processing fees).


• Class 4 — Tax Free — first six (6) months;
  €2330.00 — for the next six months;
  €4660.00 — thereafter.