Malta
The Gaming Act 2018 (Chapter 583) consolidated Malta's earlier multi-licence framework into a single, technology-neutral, risk-based regime with two licence classes — B2C (Gaming Service) and B2B (Critical Gaming Supply) — each spanning game Types 1 to 4. As an EU/EEA regulator the MGA is widely recognised, though many EU states now require their own domestic licences, so an MGA licence alone can mean grey-market exposure in those markets. Operators pay a 5% gaming tax on Malta-player revenue only, plus a fixed annual licence fee and a variable compliance contribution tied to gaming revenue.
Gaming revenue (GGR) from Malta-based players only
5% gaming tax
The 5% applies only to revenue from players established, resident or usually located in Malta; revenue from foreign players is outside the Malta gaming tax (though within Malta corporate tax, subject to refund mechanisms). Separate from the compliance contribution and licence fees.
Bill 55 (Gaming Act amendment) shields MGA licensees from enforcement in Malta of certain foreign judgments contrary to Malta's regime — controversial with other EU states
MGA continued tightening AML and player-protection technical/reporting requirements amid ongoing EU pressure over cross-border licensing
Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (Malta Gaming Authority) before relying on it.