Malta changes gaming tax and VAT rules from October 2026
Malta’s Legal Notice 86/2026 changes VAT and gaming tax rules from 1 October 2026, according to the report. The changes narrow gaming’s VAT exemption, classify online betting and gaming services as electronically supplied services, and replace the flat 5% gaming tax with rates based on game type and offering. The report says the changes may increase operators’ tax and compliance burdens, depending on their products and markets.
Operators’ tax and compliance exposure may vary with their products and markets under Malta’s revised rules.