Malta brings revised gaming tax and VAT rules into force on 1 October
Malta’s revised VAT and gaming-tax rules take effect on 1 October 2026 under Legal Notices 84 and 86, according to the report. The changes clarify VAT treatment for some sports-betting and casino services, allow eligible input-cost recovery where applicable, and combine gaming tax with the levy on gaming devices. September reporting remains under the old rules and is due by 20 October; October returns use the updated portal and are due by 20 November.
Operators must apply the revised tax framework and meet different reporting requirements for September and October 2026.