Remote gaming in Malta is governed by the Remote Gaming Regulations 2004 and administered by the Malta Gaming Authority (MGA).
The regulations provide a legal framework governing Maltese remote gaming operators, and provide a secure on-line environment to players. The MGA regulates all types of providers of remote gaming including those involved in casino-style games, poker, sports betting, betting exchanges, P2P, skins and lotteries through all types of technological media including the internet, mobile, telephone and fax, among other media.
Regulations provide for four classes of licenses
- Class 1 – operators managing their own risk on repetitive games (casino-type games, skill games and online lotteries)
- Class 2 – operators managing their own risk on events based on a matchbook (fixed odds
betting, pool betting and spread betting) - Class 3 – operators promoting and abet gaming from Malta, and taking a commission from
promoting and/or abetting games (P2P, poker networks, betting exchange and game portals) - Class 4 – operators hosting and managing online remote gaming operators, excluding the licensee himself (software vendors developing platforms from which gaming operators can operate).
The license is valid for a period of 5 years and may be renewed for further periods of 5 years.
Application process
The MGA conducts a three-stage application process from due diligence to certification of the live system after which a licence is issued for a (renewable) period of 5 years. During the application process the applicant must provide the MGA with all due diligence documents on its qualifying shareholders and key management personnel as well as a detailed business plan of the prospective remote gaming operations. The applicant must demonstrate business and technical ability to carry out the proposed gaming operation and that the operation is covered by sufficient reserves to guarantee player winnings and deposit returns. The applicant must also submit for approval the specifications of the control system and gaming system with which it intends to operate.
Betting Taxes
Class 1 Licence | € 4,660 € 7,000 |
Per Month for the first 6 months Per Month for the entire duration of the licence |
Class 1 Licence operating on a hosting platform in possession of a Class 4 Remote Gaming Licence (Class 1 on 4) | € 1,200 | Per Month for the entire duration of the licence |
Class 2 Licence | 0.5% | Of the gross amount of bets accepted in remote betting operations |
Class 2 Licence operating on a hosting platform in possession of a Class 4 Remote Gaming Licence (Class 2 on 4) | 0.5% | Of the gross amount of bets accepted in remote betting operations |
Class 3 Licence | 5% | Of real income |
Class 3 Licence operating on a hosting platform in possession of a Class 4 Remote Gaming Licence (Class 3 on 4) | 5% | Of real income |
Class 4 Licence hosting and managing other remote gaming operators | Nil € 2,330 € 4,660 |
For the first 6 months Per Month for the subsequent 6 months Per Month thereafter for the entire duration of the licence |
Class 4 licensee hosting and managing an operator which is not in possession of the relevant Class 1, 2 or 3 licence in terms of the regulations, however hosting an EEA licensed Business to Consumer operator | € 1,165 | Per Month per operator, paid by the Class 4 Licensee |
Remote Gaming Tax Capping per licensee per remote gaming licence | €466,000 | Per Annum |