Country Overview

Regulator	Malta Gaming Authority (MGA)
Regulator Website	https://www.mga.org.mt
License Name	Gaming B2C license or B2B license
Structure Requirements	The MGA mandates that licensees designate personnel to oversee particular crucial tasks. Although a single individual may serve in more than one capacity, some combinations are deemed incompatible and prohibited (e.g., the Chief Executive cannot also be the Anti-Money Laundering Reporting Officer). Typically, the primary function roles consist of: CEO or a comparable position Supervision of daily gaming operations Support for privacy and data protection laws (Data Protection Officer, or DPO) prevention of terrorist financing and money laundering (MLRO, or money laundering reporting officer) Technological issues (such as control system management and information security) Internal Assessment Marketing and advertising (for B2C licensees), includes rewards and bonus offerings Support for players (for B2C licenses) Gaming responsibly (for B2C licensees) Fraud prevention and risk control (for B2C licenses)
Local Physical Presence	Local office is needed
Tax Rate	Maltese businesses must pay a 35% corporate tax. Because the government offers a system of presumed taxation, it is possible to lower the effective tax rate to 5%. The amount of corporation tax paid, from which dividends are paid under this method, may be eligible for a tax credit. Since the most popular tax credit rate is 6/7, this effective rate is almost 5%. Additionally, B2C licensees are subject to a 5% gaming tax if their revenue comes from Maltese residents. They are exempt from this tax if they receive money from foreign players.
Minimum Capital Requirement	Types 1 and 2: Minimum of €100,000 Types 3 and 4: Minimum of €40,000
Time Frame	4-8 months
Complexity	Complex

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Regulatory Leniency Strict but globally respected

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Time Frame for License Issuance 4-8 months

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Acceptance Ratio Solid for well-prepared gaming files

Malta is a tax-friendly gaming state because of its tax credit scheme, which effectively lowers the tax rate to 5%.
The Malta gaming licence, which is well-known around the world, improves the company’s reputation and fosters trust among partners and players.
Players are assured of the safety and fairness of the platforms by Malta’s strict yet equal laws.
Malta’s stable political and economic environment as an EU member promotes the expansion of the gambling industry.
By reducing additional tax costs, more than 70 double tax treaties improve financial efficiency.
The license’s widespread recognition makes it easier for businesses to enter foreign markets.
Malta’s dedication to improving its gambling regulations creates a supportive atmosphere for the growth of businesses.
The Maltese government aggressively supports the gaming industry by providing operators with market access and tax advantages.