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Operaturi MGA Liċenzjati u r-Regolamenti tal-iGaming

Operaturi Liċenzjati

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Regolaturi

Struttura tat-Taxxa

OġġettRata
Gaming Tax (B2C)5%
Gaming Tax (B2B)N/A
Annual Licence Fee (B2C Type 1)€25,000
Annual Licence Fee (B2C Type 2)€25,000
Annual Licence Fee (B2C Type 3)€25,000
Annual Licence Fee (B2B)€25,000
Compliance Contribution€3,500+
Application Fee€5,000
Corporate Tax Rate35% (eff. 5%)

Liġijiet u Regolamenti tal-iGaming (20)

Gaming Act (CAP. 583)

PrimaryMGA

Primary legislation governing all forms of gaming in Malta since 2018

Gaming Authorisations Regulations (S.L. 583.04)

LicenceMGA

Detailed requirements for obtaining and maintaining gaming licences

Gaming Compliance & Enforcement Regulations (S.L. 583.06)

EnforcementMGA

Compliance auditing, enforcement measures, penalties and sanctions

Gaming Commercial Communications Regulations (S.L. 583.09)

MarketingMGA

Rules on advertising, marketing, promotions and affiliate regulations

Gaming Definitions Regulations (S.L. 583.01)

DefinitionsMGA

Definitions of game types: Type 1 (fixed odds), Type 2 (RNG), Type 3 (live), Type 4 (P2P)

Gaming Tax Regulations (S.L. 583.12)

TaxMGA

Gaming tax: 5% on gaming revenue for B2C, annual licence fees, compliance contribution

Player Protection Directive 1 (2018)

PlayerMGA

Self-exclusion, deposit limits, reality checks, responsible gambling tools

Player Protection Directive 2 (2020)

PlayerMGA

Enhanced due diligence for VIPs, affordability checks, vulnerability assessment

Prevention of Money Laundering Act (CAP. 373)

AMLFIAU

Malta's primary AML legislation — applies to all gaming operators as 'subject persons'

PMLFTR (S.L. 373.01)

AMLFIAU

Prevention of Money Laundering and Funding of Terrorism Regulations — CDD, EDD, STR filing

FIAU Implementing Procedures (Part I & II)

AMLFIAU

Detailed AML guidance: risk-based approach, customer identification, PEP screening, record-keeping

FIAU Sectoral Guidance for Remote Gaming

AMLFIAU

Specific AML/CFT guidance for remote gaming operators — risk factors, red flags, transaction monitoring

Virtual Financial Assets Act (CAP. 590)

CryptoMFSA

Regulates crypto/DLT-based gaming tokens and payments — MFSA supervised

Innovative Technology Arrangements Act (CAP. 592)

DLTMDIA

Framework for blockchain-based gaming platforms — MDIA certified

Data Protection Act (CAP. 586)

GDPRIDPC

Malta's GDPR implementation — applies to all player data processing by operators

4th Anti-Money Laundering Directive (2015/849)

EUEU

EU AML framework — gaming operators included as obliged entities since 4AMLD

Audiovisual Media Services Directive (2018/1808)

EUEU

EU-level gambling advertising restrictions in audiovisual media

GDPR (2016/679)

EUEU

EU data protection regulation — covers player data, marketing consent, data portability

B2C Licence Conditions

B2CMGA

Conditions for B2C operators: KYC, segregated player funds, RTP reporting, dispute resolution

B2B Critical Supply Licence Conditions

B2BMGA

Requirements for B2B providers: system audits, RNG certification, game integrity

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