Malta sets gaming VAT and tax changes to take effect on 1 October
Source: MGA (Malta)
Malta’s Tax and Customs Administration and Gaming Authority said changes to the VAT and gaming tax frameworks will take effect on 1 October 2026. The VAT amendments clarify exemptions and place-of-supply treatment for sports betting and certain casino offerings, while the gaming tax changes simplify rates and combine the existing tax and device levy for qualifying services provided in Malta.
Operators providing qualifying gaming services in Malta have until 1 October 2026 to prepare for revised tax rules.