Malta Gaming License in 2026: B2C, B2B and the Four Game Types

Malta’s gaming regulator issues two license categories: a Gaming Service license (B2C) for operators serving players directly and a Critical Gaming Supply license (B2B) for suppliers of platforms, RNG software, and game content. Within B2C, operators choose one or more of four game types. From 1 October 2026, Legal Notices 84 and 86 of 2026 rewrite both the gaming tax and VAT rules that apply to licensees. An MGA license is valid for ten years and is widely recognized by banks and payment providers, but applicants must establish a Maltese entity, maintain a local office, appoint a resident director, and engage MGA-approved key function holders.

The Malta Gaming Authority (MGA) is the single regulator for all gaming activity on the island, operating under the Gaming Act (Cap. 583) of 2018, which folded the country's earlier, fragmented rules into one technology-neutral framework. Malta was the first EU member state to license online gambling, back in 2004.

A standard license runs for ten years. Because Malta is an EU member state, an MGA license is widely regarded by banks, payment providers, and commercial partners as a strong regulatory credential. However, an MGA license does not automatically authorize operations across the EU. Many member states run their own national regimes and still require local authorization before an operator can serve their players.

A Gaming Service license (B2C) is for anyone providing a gaming service directly to players. A Critical Gaming Supply license (B2B) is for anyone supplying critical components to already-licensed operators: platform, RNG, and game content.

B2B suppliers are subject to an important territorial restriction: they may serve only operators licensed in the EU, the EEA, or a jurisdiction the MGA recognizes as comparable.

Malta has also run a corporate group license since 2018. The whole group is treated as the licensee, and one nominal holder pays the fees and files the reports on the group's behalf. If critical services are supplied exclusively within the group, no separate B2B license is required. A separate authorization becomes necessary when those services are offered to external operators. This distinction determines whether a platform provider needs its own MGA authorization or can operate solely as an entity within the licensed group.

The applicable rules are determined by the underlying game type rather than the operator’s broader product description.

• Type 1: games of chance played against the house, with the outcome generated by a random number generator: casino games, slots, roulette, lotteries, and secondary lotteries.
• Type 2: fixed-odds betting on the outcome of an event, where the operator sets the market and carries the risk rather than acting as a middleman: sports betting.
• Type 3: games where players compete against each other rather than the house, and the operator earns a commission or rake instead of taking on risk: poker, betting exchanges, and bingo.
• Type 4: controlled skill games, including fantasy sports, where outcomes depend on player skill rather than chance or house-set odds.

In practice, the types combine under one license: an operator running casino and sportsbook holds both Type 1 and Type 2 under a single authorization, and adding a new game type or a new supplier later goes through MGA approval rather than a new application.

The main requirements concern corporate substance, key function holders, and minimum share capital.

• Corporate substance. A Maltese Ltd, a physical office on the island with adequate staff, a director resident in Malta, and player funds held in a segregated account.
• People. Key function holders need personal licenses from the MGA, and which functions apply depends on the license type. The MLRO and compliance officer must be MGA-approved, based in Malta, and experienced specifically in iGaming.
• Capital. Minimum issued and paid-up share capital is €100,000 for Type 1 and Type 2, and €40,000 for Type 3 and Type 4, per Gaming Authorisations Regulations (S.L. 583.05). When several game types are combined, the capital requirements are aggregated, subject to a maximum of €240,000. Under the MGA's binding Capital Requirements Policy, a licensee running a negative equity position must restore it within six months of its financial year end.

The MGA's Supervisory Engagement Efforts for 2026 focus on three themes: compliance, player protection, and sports betting integrity, including dedicated thematic reviews of cash-based and crypto-asset payment controls.

The applicable corporate, personnel, and capital requirements are outlined by license type on the MGA license service page.

The cost structure has three distinct components: a one-time application fee, an annual license fee, and a monthly compliance contribution calculated on gross gaming revenue.

The application fee is €5,000, non-refundable. The annual license fee for a standard B2C Gaming Service license is €25,000 (€10,000 if the licensee offers only Type 4 services); B2B fees scale with revenue, from €25,000 up to €35,000 above €10 million in annual turnover. Qualifying start-ups receive a 12-month moratorium on the compliance contribution in their first year of operation. The compliance contribution itself scales by game type and GGR and, once an operator is trading, becomes the largest line item — Type 1 alone runs from a €15,000 minimum up to a €375,000 cap, per the Gaming License Fees Regulations (S.L. 583.03).

The €25,000 annual fee is not what it costs to hold the license. The compliance contribution, the office and key function holders, the annual audit and the AML review all sit on top of it. An itemized breakdown of the expected costs is available on the MGA license service page.

Legal Notice 84 of 2026 rewrites the Gaming Tax Regulations. The old flat 5% rate, plus a separate device levy, disappears; in its place, gaming revenue is taxed at 15% for Type 1 and 10% for Types 2, 3 and 4. Revenue from controlled gaming premises and from junkets is taxed at 5%. The reform also redefines "qualifying activity" and raises the fixed studio broadcasting levy.

Malta's gaming tax applies only to revenue generated from players who are physically located in Malta, have a permanent address there, or are ordinarily resident in the country. For an international operator with no Maltese player base, the direct impact is limited. The reform should therefore not be interpreted as a general tax increase for every international operator.

Legal Notice 86 of 2026 separately narrows the VAT exemption for gambling. From 1 October 2026, the exemption without a right to deduct input VAT covers only three thing: low-risk games, approved one-off junket events, and in-person betting on real sporting events. Most other gambling supplies that were previously exempt become taxable. Operators whose services become subject to VAT may, however, gain the right to deduct input VAT, as confirmed by the MGA and MTCA. Operators should review and update their VAT treatment before the new rules take effect on 1 October 2026.

Getting licensed follows three stages.

1. Preparation. Establish the corporate structure and identify key persons, then submit through the MGA's Licensee Portal with a business plan, internal policies covering AML/KYC and player protection, and technical documentation for the gaming system itself.
2. Evaluation. The MGA assesses the application across five areas: applicant suitability, the business plan, operational readiness, statutory readiness, and a system review.
3. Launch and beyond. Once approved, the operator goes through a technical system review before going live, confirming the platform matches what was submitted. A compliance audit follows the first full year of operation, and any new game type or supplier added later needs MGA sign-off rather than a fresh application.

Realistic timelines and first-year budgets vary too much by business model to fix a single number here. A straightforward single-type B2C application moves faster than a group structure covering multiple game types and requiring the assessment of several key function holders.

If you are applying for an MGA license or reviewing how the 1 October 2026 tax changes affect your structure, schedule a call with the Equilex licensing team to map the license type, key function roles and cost model for your business.

A Recognition Notice is an MGA authorization that allows a company holding a gaming license issued in another EU or EEA member state, or in a jurisdiction with safeguards recognized as comparable by the MGA, to operate in or from Malta based on that underlying license.

This route is generally faster than applying for a full MGA license, but it remains dependent on the original authorization and does not replace it. The choice primarily depends on whether the company needs an MGA license as a standalone regulatory asset that can be presented independently to banks, payment providers, and investors.

Operators seeking an alternative to a new application may consider acquiring an existing licensed entity. Dealable24 currently lists active Malta B2C and B2B gaming companies available for acquisition.

A Gaming Service license (B2C) covers operators offering games directly to players. A Critical Gaming Supply license (B2B) covers providers of critical components such as platforms, RNG software, and game content. B2B suppliers may only serve operators licensed in the EU, EEA, or jurisdictions the MGA considers comparable.

Minimum issued and paid-up share capital is EUR 100,000 for Type 1 and Type 2 licenses and EUR 40,000 for Type 3 and Type 4. Operators combining several game types are subject to a capped aggregate requirement. The MGA also applies a capital requirements policy to licensees with negative equity.

Legal Notice 84 of 2026 replaces the single 5% rate and the separate gaming device levy with differentiated rates: 15% on Type 1 gaming revenue and 10% on Types 2, 3 and 4. Gaming tax applies only to revenue from players located in Malta.

Not automatically. Malta is an EU member state and the license carries strong credibility with banks and payment providers, but many member states operate their own national licensing regimes. Market access must be assessed country by country before launching.

An MGA license is granted for ten years, subject to ongoing compliance obligations including financial reporting, player fund segregation, and AML reporting. A compliance audit follows the first year of operation, and adding new game types or providers requires MGA approval rather than a new application.

The Equilex iGaming Licensing hub provides further jurisdiction comparisons and information on available licensing routes.