Malta sets gaming tax and VAT changes for 1 October 2026
Malta’s Tax and Customs Administration and Malta Gaming Authority announced changes to VAT and gaming tax rules, due to take effect on 1 October 2026. The reform revises the scope of gaming-service VAT exemptions and introduces a unified gaming-tax structure; the authorities said it applies only to services provided in Malta and further guidance will follow.
Operators serving Malta will need to plan for revised VAT treatment and a consolidated gaming-tax structure from October.