(AsiaGameHub) –   After Legal Notices 84 and 86 of 2026 were published on April 1, the Malta Tax and Customs Administration (MTCA) and the Malta Gaming Authority have announced upcoming improvements to Malta’s VAT and gaming tax frameworks. The new measures will take effect on October 1, 2026.

This initiative is built on feedback collected from industry stakeholders through transitional consultations. It aligns with the Government of Malta’s strategy to enhance the long-term sustainability, competitiveness, and regulatory clarity of the Gaming Industry, as outlined in the 2026 Budget.

Malta aims to revise its existing VAT Legislation (VAT Act, Chapter 406) and issue further guidance via the MTCA. This guidance will clarify the VAT treatment of specific gambling services, particularly sports betting and certain casino games.

Key updates include:

• Streamlined and more balanced gaming tax rates for both land-based and online operators serving players in Malta
  Consolidation of the current gaming tax and gaming device levy into a single, simplified system based on game type and delivery method
• The updated framework will apply solely to gaming services provided within Malta and is designed to maintain a fair impact across the sector.

Additional direction will also be provided on how the “place of supply” rules are applied—specifically, whether the tax position will be based on the principle of consumption or the effective use of goods and services. These reforms are intended to improve operators’ ability to reclaim applicable input VAT costs, resulting in an efficient and transparent system.

Furthermore, the MGA will amend the existing tax regulations governing licensing fees through the Tax (Regulations of Gaming) (Subsidiary Legislation 583.10).

The MGA plans to implement these changes by October 2026, giving operators sufficient time to migrate their systems and ensure compliance with the new arrangements. The proposed coordinated reforms aim to provide operators with predictable VAT treatment, boost operational efficiency, and preserve Malta as a leading global gaming jurisdiction.