Revised VAT and Gaming Tax Frameworks Come into Effect Tomorrow

Malta’s revised VAT and gaming tax frameworks for the gaming sector come into effect tomorrow, 1 October 2026, marking the implementation of a coordinated package of reforms aimed at providing greater clarity, predictability and efficiency for operators. Introduced through Legal Notices 84 and 86 of 2026 respectively, the changes follow extensive engagement with the gaming industry and form part of the Government of Malta’s commitment, announced in the 2026 Budget, to safeguard the long-term sustainability and competitiveness of Malta’s gaming sector. Under the revised VAT framework, the treatment of certain gaming services has been clarified, including in relation to sports betting and certain casino offerings, together with the application of the relevant place of supply rules. The revised framework also provides for the recovery of eligible input VAT costs where applicable. At the same time, the revised gaming tax framework introduces simplified gaming tax rates for qualifying gaming activities offered to players present in Malta and consolidates the existing gaming tax and gaming device levy into a single structure based on game type and mode of offer. The reforms have been developed in tandem to provide a balanced overall framework for the sector, while maintaining Malta’s position as a stable, competitive and internationally recognised gaming jurisdiction. The Malta Tax and Customs Administration (MTCA) and the Malta Gaming Authority (MGA) will continue to provide relevant guidance to support stakeholders in applying the revised frameworks. Reporting Obligations and Portal Availability To facilitate a smooth transition to the revised framework, licensees are advised that the regulatory reporting Portal will continue to cater for submissions relating to the September 2026 reporting period under the current regime. Such submissions remain due by 20 October 2026 and should be completed in accordance with the requirements applicable to that reporting period. The Portal functionality required to support reporting under the revised VAT and gaming tax frameworks will be made available by 1 November 2026. Accordingly, submissions relating to the October 2026 reporting period, which are due by 20 November 2026, will be submitted through the updated Portal and in accordance with the new reporting requirements introduced under the revised legislative framework.