Malta Gaming Licence Cost: Fees, Compliance Contribution and Tax Explained

Malta is not the cheapest gaming jurisdiction, but its costs are predictable and well documented, and for operators at scale the overall package is competitive. This article breaks down every cost line of a B2C licence, from MGA fees to tax, so you can build a realistic first-year and ongoing budget.

MGA fees

The application fee is 5,000 euros, non-refundable. The annual licence fee is 25,000 euros for a B2C Gaming Service licence covering Types 1 to 3, and 10,000 euros for a licence limited to Type 4 controlled skill games. B2B Critical Gaming Supply licensees pay annual fees in bands from 25,000 to 35,000 euros depending on revenue, with lower bands for certain supply categories. Key function certificates and approvals of changes carry small additional fees.

The compliance contribution

Instead of a conventional gaming tax, B2C licensees pay a compliance contribution on gaming revenue, calculated monthly against annual bands. For Type 1 casino games the rate starts at 1.25% and steps down through bands to 0.4%, with an annual minimum of 15,000 euros and a cap of 375,000 euros. Type 2 betting starts at 4% and steps down to 0.4%, with a minimum of 25,000 and cap of 600,000 euros. Type 3 peer-to-peer games start at 4% down to 0.4% with a minimum of 25,000 and cap of 500,000 euros. Type 4 skill games start at 0.5% with a minimum of 5,000 and cap of 500,000 euros. For multi-type licences each type is assessed separately.

Gaming tax on Maltese players

A 5% gaming tax applies to gaming revenue derived from players located in Malta. For most international operators this is a small line, but it must be calculated and reported.

Share capital

Minimum paid-up share capital is 40,000 euros for Type 2 and 4, and 100,000 euros for Type 1 and 3, capped at 240,000 euros for all types combined. This is capital, not a fee, but it must be funded and maintained as positive equity.

People and premises

Key function holders are the largest ongoing cost for most licensees. Where roles are outsourced to approved providers, budget from roughly 2,000 to 5,000 euros per month per function for compliance, MLRO and data protection, and more for executive roles filled by employees. A registered office and operating premises in Malta add office costs, and the MGA expects genuine presence rather than a service address alone.

Certification and audits

Game and RNG certification by an approved laboratory, the pre-launch system audit, the first-year compliance audit, annual financial audits and periodic system audits after changes are recurring costs that scale with the size of the game library and the frequency of changes.

Professional fees

Company formation, licence application preparation, policy drafting, personal vetting files and regulator correspondence are typically handled by specialist counsel and corporate service providers. Budget a mid five-figure sum in euros for a well-prepared B2C application, more for complex structures.

Corporate tax and the refund system

Maltese companies pay 35% corporate tax on profits, but on distribution shareholders may claim a refund of 6/7 of the tax paid on trading income, giving an effective rate near 5%. Structuring the group to use the refund efficiently, and managing the cash-flow timing of the refund, is a standard part of a Maltese setup.

Putting it together

A realistic first-year all-in budget for a single-brand B2C casino licence, including share capital, fees, key persons, office, certification and advice, typically falls between 150,000 and 350,000 euros. Ongoing annual costs excluding the compliance contribution usually start around 150,000 euros and rise with scale. Compared with the UK or Gibraltar, Malta remains competitive for operators that value an EU licence with predictable costs.

Our licensing practice prepares detailed cost models for Maltese applications. See also our licence price list by jurisdiction.