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Malta vs Gibraltar

Both are respected low-tax European hubs, but for different operators. Malta's MGA is an open EU regulator with 10-year licences and 5% gaming tax on local-player revenue. Gibraltar, overhauled by its Gambling Act 2025, is selective and limited to established operators, with a 0.15% gaming duty on gross profits.

Malta Gibraltar
RegulatorMalta Gaming Authority (MGA)Gibraltar Gambling Division (Licensing Authority & Gambling Commissioner) (GGD)
Market statusRegulatedRegulated
Regime since20182025
Headline tax5% gaming tax0.15% gaming duty
Tax baseGaming revenue (GGR) from Malta-based players onlyGross profits / gaming yield (stakes minus winnings)
Licence types6 licence types3 licence types
Licence term10 yearsAnnual (renewable)

Key differences

  • Access: Malta licenses broadly; Gibraltar is deliberately selective, favouring established, substantial operators.
  • EU status: Malta is inside the EU/EEA; Gibraltar left the EU with the UK and is a British Overseas Territory.
  • Duty: Gibraltar's 0.15% of gross profits is far lower than Malta's 5%, but Gibraltar operators serving Great Britain still pay UK Remote Gaming Duty of 40%.
When Malta fits

Malta suits operators wanting EU/EEA standing, a broad and predictable licensing path, and a widely recognised regulator.

Full Malta profile →
When Gibraltar fits

Gibraltar suits established operators with real substance on the ground that value the lowest headline duty and a selective, reputation-driven register.

Full Gibraltar profile →

Common questions

How is online gambling taxed in Malta compared with Gibraltar?

Malta: 5% gaming tax (base: Gaming revenue (GGR) from Malta-based players only). Gibraltar: 0.15% gaming duty (base: Gross profits / gaming yield (stakes minus winnings)).

Who regulates online gambling in Malta and Gibraltar?

Malta is regulated by Malta Gaming Authority (MGA); Gibraltar by Gibraltar Gambling Division (Licensing Authority & Gambling Commissioner) (GGD).

Which has the longer licence term, Malta or Gibraltar?

Malta: 10 years. Gibraltar: Annual (renewable).

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