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JURISDICTION HEAD-TO-HEAD

Malta vs Curaçao

Malta and Curaçao sit at opposite ends of the licensing market. Malta's MGA is an EU regulator issuing 10-year licences with a 5% gaming tax charged only on Malta-based players. Curaçao is a low-cost Caribbean hub, mid-transition to direct licensing under its 2024 LOK, with roughly 2% effective corporate tax and no GGR gaming tax.

Malta Curaçao
RegulatorMalta Gaming Authority (MGA)Curaçao Gaming Authority (CGA)
Market statusRegulatedIn transition
Regime since20182024 (LOK); offshore licensing since 1996
Headline tax5% gaming tax~2% effective corporate income tax; 0% gaming tax on GGR
Tax baseGaming revenue (GGR) from Malta-based players onlyNet profit (corporate income tax)
Licence types6 licence types2 licence types
Licence term10 yearsUp to 5 years (transitional/provisional licences shorter)

Key differences

  • Standing: Malta is an EU/EEA regulator; Curaçao is a third-country offshore jurisdiction outside the EU.
  • Tax: Malta charges 5% gaming tax on Malta-player revenue only; Curaçao levies no GGR gaming tax and taxes net profit at around 2%.
  • Maturity: Malta's regime dates to 2018 and is settled; Curaçao only moved to direct statutory licensing under the LOK in 2024 and is still transitioning.
When Malta fits

Malta suits operators that need EU market credibility, banking and payment access, and a durable 10-year licence, and can carry the compliance and cost of a tier-1 EU regulator.

Full Malta profile →
When Curaçao fits

Curaçao suits operators prioritising low cost, a single licence across multiple verticals, and speed, while accepting the banking and reputational friction of an offshore licence during its transition.

Full Curaçao profile →

Common questions

How is online gambling taxed in Malta compared with Curaçao?

Malta: 5% gaming tax (base: Gaming revenue (GGR) from Malta-based players only). Curaçao: ~2% effective corporate income tax; 0% gaming tax on GGR (base: Net profit (corporate income tax)).

Who regulates online gambling in Malta and Curaçao?

Malta is regulated by Malta Gaming Authority (MGA); Curaçao by Curaçao Gaming Authority (CGA).

Which has the longer licence term, Malta or Curaçao?

Malta: 10 years. Curaçao: Up to 5 years (transitional/provisional licences shorter).

Not legal or tax advice. This is a neutral teaching comparison; confirm every figure against the primary regulator (Malta Gaming Authority; Curaçao Gaming Authority) before relying on it. 18+.