Malta Gaming Authority – Fees & Taxes

Posted on 13 Sep 2017, by Dr. David Meli

Administrative and Licence Fees

The following table lists the Administrative and Licence Fees as per the Second Schedule of the Remote Gaming Regulations (S.L. 438.04) issued under the Lotteries and Other Games Act (Cap. 438 of the Laws of Malta).  All prices are exclusive of VAT.

Application Fee for New License €2,330 Paid upon application for a remote gaming Licence
System Review €2,500 Fee paid in advance for the execution of the audit by the Authority’s approved third party Certifiers/Auditors
Licence Fee €8,500 Per Annum per Licence
Application Fee for Renewal of Licence €1,500 Paid upon application for renewal of Licence
Approval Fee for Transfer or Assignment of Licence €1,500 Per Licence paid upon application for approval
Approval of Share Transfer € 1,500 Per Licensed Company paid upon application for approval
Approval of Simple Contractual Commercial Agreements €70 Per Annum per contract. Aggregate amount for approved contracts shall not exceed €30,000 Per Annum
Approval of Complex Joint Venture Agreements   Administrative hourly fee which is predetermined and communicated prior to the commencement of approval process

Other Compliance Fees

Compliance Review €3,500 Fee paid in advance for the execution by the Authority’s approved third party Certifiers / Auditors
 

Price Schedule

The MGA is cognisant of the fact that there are companies which hold more than one remote gaming licence issued by the said Authority. Where systems reviews or compliance reviews are carried out by the same third party Certifiers/Auditors and within the same time period, the following pricing structure shall apply to each remote gaming licence being reviewed in the case of remote gaming licences linked to the same company.

  • 1st licence being audited – 100% of above price;
  • 2nd licence being audited – 75% of above price;
  • 3rd licence being audited – 65% of above price;
  • 4th and consecutive licences being audited – 60% of above price.

Gaming Tax Schedule

The following table shows the Tax Schedule as per the Fourth Schedule of the Remote Gaming Regulations (S.L. 438.04) issued under the Lotteries and Other Games Act (Cap. 438 of the Laws of Malta).

 
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