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JURISDICTION HEAD-TO-HEAD

Malta vs Netherlands

Both are EU regulators, but they serve opposite roles. Malta's MGA is a base-of-operations hub with 10-year licences and 5% gaming tax on Malta-player revenue only. The Netherlands (KSA) is a national market you enter to serve Dutch players, taxing GGR at 37.8% from January 2026, banning untargeted advertising and running the CRUKS register.

Malta Netherlands
RegulatorMalta Gaming Authority (MGA)Kansspelautoriteit (KSA)
Market statusRegulatedRegulated
Regime since20182021
Headline tax5% gaming tax37.8% of GGR (kansspelbelasting), in force since 1 January 2026
Tax baseGaming revenue (GGR) from Malta-based players onlyGGR
Licence types6 licence types3 licence types
Licence term10 yearsUp to 5 years

Key differences

  • Role: Malta is a hub for serving multiple markets; a Dutch licence is required specifically to serve the Netherlands.
  • Tax: Malta 5% on local-player GGR; the Netherlands 37.8% of GGR plus a levy of around 1.95%.
  • Advertising: Malta sets EU-level rules; the Netherlands bans untargeted advertising.
When Malta fits

Malta suits operators building an EU hub to serve markets outside the Netherlands.

Full Malta profile →
When Netherlands fits

You need a KSA licence specifically to serve Dutch players, at a much higher tax.

Full Netherlands profile →

Common questions

How is online gambling taxed in Malta compared with Netherlands?

Malta: 5% gaming tax (base: Gaming revenue (GGR) from Malta-based players only). Netherlands: 37.8% of GGR (kansspelbelasting), in force since 1 January 2026 (base: GGR).

Who regulates online gambling in Malta and Netherlands?

Malta is regulated by Malta Gaming Authority (MGA); Netherlands by Kansspelautoriteit (KSA).

Which has the longer licence term, Malta or Netherlands?

Malta: 10 years. Netherlands: Up to 5 years.

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