Malta's tax authority has issued new VAT guidelines for gambling and betting, effective 1 October 2026. The guidelines narrow the VAT exemption to low‑risk games, occasional junket events, and in‑venue sports betting, while treating most operators—including sports betting, live casino, and B2B providers—as taxable. Operators must review pricing, accounting, and billing systems to comply with the new regime.
The new regime takes effect on 1 October 2026.
Only low‑risk games, occasional approved junket events, and in‑venue betting at sports events remain exempt.
They will be treated as taxable for Malta VAT from 1 October 2026, enabling clearer VAT treatment and enhanced input VAT recovery.
MTCA reclassifies online sports betting as electronically supplied services and provides guidelines on streamed and virtual activities relevant to online live casino.
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Deloitte Malta · 5 days ago
Malta’s Value Added Tax Act will be amended by amendment 86 of 2026, taking effect on 1 October 2026, to narrow the VAT exemption for gambling and betting services. The changes are expected to improve VAT recovery for B2C operators and certain B2B providers, with detailed guidelines to follow.
MaltaToday · 18 days ago
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Zampa Partners · about 1 month ago
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VATCalc · about 3 hours ago
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VatCalc · about 12 hours ago
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BDO · about 23 hours ago
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