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A Malta Gaming Authority (MGA) licence is one of the best-known regulatory licences in the European iGaming sector. Its value goes beyond access to Malta's regulated gaming market: the jurisdiction provides a structured regulatory framework covering operators, gaming technology suppliers, player protection and AML/CFT requirements.
This guide explains the main MGA licence types, the difference between B2C and B2B authorisations, minimum share capital requirements, application and annual fees, Compliance Contribution, the licensing process and the changes to Malta's gaming tax and VAT framework taking effect on October 1, 2026.
Why the MGA licence is one of the best-known iGaming licences
Malta was the first EU Member State to specifically regulate the online gaming sector. The current framework is based on the Gaming Act (Cap. 583), while the Malta Gaming Authority is responsible for regulatory supervision.
Today, the MGA regulates both businesses that provide gaming services directly to consumers and companies supplying critical gaming technology and infrastructure. As part of the licensing process, the Authority assesses an applicant's financial position, business strategy, ownership structure, technical setup and ability to meet regulatory obligations.
At the same time, an MGA licence is not a universal authorisation to operate across Europe. An operator targeting a specific GEO must separately assess local licensing, advertising, payment and player-protection requirements.
What types of MGA licences are available?
The two main licence categories for iGaming businesses are:
- B2C Gaming Service Licence — for companies providing gaming services directly to end consumers.
- B2B Critical Gaming Supply Licence — for companies supplying and managing critical gaming elements, software and systems connected with essential regulatory records and gaming control.
The B2C framework is divided into four Game Types.
Type 1 — Casino
Type 1 covers casino games, including live casino, roulette, blackjack and baccarat, as well as virtual sports, lotteries and poker played against the house.
Type 2 — Fixed Odds Betting
Type 2 covers fixed-odds betting, including live betting.
Type 3 — Peer-to-Peer and commission-based games
Type 3 includes pool betting, betting exchange, peer-to-peer poker, peer-to-peer bingo and other peer-to-peer games, as well as certain commission-based games and lottery messenger services.
Type 4 — Controlled Skill Games
Type 4 covers controlled skill games that fall within the MGA's regulatory framework.
An operator can combine several Game Types under a single B2C licence, subject to the relevant approvals from the MGA. Share capital and Compliance Contribution requirements are calculated with reference to the approved gaming activities.
Who can apply for an MGA licence?
An entity incorporated in the European Union or European Economic Area may apply for a gaming licence, provided that it meets the applicable share capital and financial reporting requirements.
The MGA carries out a detailed assessment of the applicant and relevant individuals. The review covers:
- shareholders and Ultimate Beneficial Owners (UBOs);
- directors and key persons;
- fitness and propriety;
- source of funds and source of wealth;
- financial sustainability;
- business strategy;
- operating policies and procedures;
- technical infrastructure;
- operational capacity.
The Authority may also conduct probity investigations with national and international regulatory bodies. The source and legitimacy of the applicant's funds and the UBOs' wealth are assessed as part of the funding review.
MGA share capital requirements
The minimum issued and paid-up share capital depends on the approved Game Type:
| Licence / Game Type | Minimum share capital |
|---|---|
| Type 1 | €100,000 |
| Type 2 | €100,000 |
| Type 3 | €40,000 |
| Type 4 | €40,000 |
| B2B Critical Gaming Supply | €40,000 |
Where a company has multiple B2C Game Type approvals, the requirements are cumulative, subject to a maximum cap of €240,000. For example, an operator applying for both Type 1 and Type 2 would need €200,000 in minimum share capital.
The minimum share capital should not be confused with the total cost of launching a regulated operator. A company must also budget for licence fees, compliance, technical infrastructure, legal and tax support, payment services and ongoing operational expenses.
How much does an MGA licence cost?
The main fees for a B2C Gaming Service Licence are:
- Application Fee — €5,000. This is a one-time, non-refundable application fee.
- Fixed Annual Licence Fee — €25,000.
- Type 4-only operators — €10,000 per year.
Annual licence fees are payable in advance and are non-refundable.
For a B2B Critical Gaming Supply Licence, the annual fee depends on the type of supply and annual revenue. For providers supplying and managing material elements of a game, the applicable annual fees are:
- up to €5 million in annual revenue — €25,000;
- more than €5 million and up to €10 million — €30,000;
- more than €10 million — €35,000;
- providers supplying solely Type 4 gaming supplies — €10,000.
Different fees apply to certain B2B software suppliers: €3,000 for annual revenue of up to €1 million and €5,000 above that threshold. As a result, there is no single universal B2B licence fee.
Compliance Contribution
In addition to the fixed annual licence fee, B2C licensees are subject to a Compliance Contribution based on Gaming Revenue and the approved Game Type.
Under the current structure:
- Type 1: minimum €15,000, maximum €375,000 per financial year;
- Type 2: minimum €25,000, maximum €600,000;
- Type 3: minimum €25,000, maximum €500,000;
- Type 4: minimum €5,000, maximum €500,000.
The contribution is calculated using progressive rates based on Gaming Revenue. For new operators, the minimum Compliance Contribution is not due until a full licence period has elapsed. Certain eligible start-ups may also benefit from a 12-month moratorium.
This means that the actual cost of an MGA-regulated operation can be significantly higher than the €25,000 fixed annual licence fee.
How to obtain an MGA licence
Applications are submitted through the MGA Licensee Portal. The Authority recommends reviewing the System Documentation Checklist and relevant enclosure lists before submitting an application.
The process includes several key stages.
1. Application submission
The applicant submits the required information, documentation, policies and procedures through the Licensee Portal. If the application is incomplete, it can be placed in an Incomplete status. The applicant then has 60 days to provide the missing information; otherwise, the application is closed.
2. Applicant assessment
The MGA assesses whether the applicant is fit and proper, has a viable business strategy, satisfies statutory requirements and has the operational capacity required to meet its regulatory obligations.
3. Financial and business review
The Authority reviews the business plan, financial forecasts, funding sources, marketing and distribution strategy and the overall viability of the proposed operation.
4. Technical review
The MGA assesses the technical documentation relating to the gaming and control systems. Once the relevant review is successfully completed, the applicant can implement the systems in a technical environment before going live.
An external System Audit may be carried out by an independent service provider from the MGA's approved list.
5. Licence issuance
Once the application process is successfully completed, the MGA issues the gaming licence. The licence is valid for 10 years.
The MGA does not guarantee a universal processing period such as "7–12 months". The actual timeframe depends on the completeness of the application, the complexity of the corporate structure, business model, technical setup and the outcome of the Authority's reviews.
Gaming taxes in Malta
Malta's gaming tax framework is particularly important in 2026 because major changes take effect on October 1, 2026.
Gaming Tax before October 1, 2026
Under the current framework, the MGA states that Gaming Tax is 5% of Gaming Revenue generated from Malta-based players. Taxability is determined with reference to factors such as where the player is established, has a permanent address or usually resides.
Therefore, the 5% rate should not be interpreted as a tax on an operator's entire worldwide GGR. The applicable tax base depends on whether the relevant gaming activity falls within the Maltese Gaming Tax rules.
What changes on October 1, 2026?
From October 1, 2026, changes introduced through Legal Notices 84 and 86 of 2026 will affect both Gaming Tax and VAT.
According to the MGA and Malta Tax and Customs Administration, the new framework:
- simplifies the Gaming Tax structure;
- consolidates Gaming Tax and the Gaming Device Levy into a single framework;
- applies different rules according to game type and mode of offer;
- applies specifically to gaming services provided within the territory of Malta;
- clarifies the VAT treatment of gambling and betting activities;
- reflects the principle of taxation at the place of consumption.
At the time of publication, the MGA and MTCA indicated that further guidance on the practical application of the new framework would be issued separately. Operators therefore should not automatically carry the existing 5% rate into the post-October 1 regime without checking the applicable legislation and updated guidance.
Corporate Tax in Malta
Gaming Tax is not the only tax relevant to a Malta-based operator.
Maltese companies are generally subject to 35% Corporate Tax on worldwide income and capital gains. Under the standard imputation system, shareholders may be entitled to a refund of part or all of the tax paid by the company following a distribution of dividends, depending on the applicable circumstances.
Malta also introduced an optional final-tax regime without imputation for certain entities from the 2025 year of assessment. As a result, the effective tax position depends on the company's structure, income, shareholder profile and chosen tax treatment.
For an iGaming operator, Gaming Tax, Corporate Tax and VAT should therefore be modelled separately rather than reduced to a single headline tax rate.
What are the advantages of an MGA licence?
The MGA remains attractive to businesses looking for a regulated European framework.
Key advantages include:
- 10-year licence validity;
- the ability to obtain approvals for multiple Game Types under a B2C licence;
- a dedicated B2B framework for critical gaming suppliers;
- a formal compliance and supervisory system;
- AML/CFT and player-protection requirements;
- detailed assessment of ownership, funding and business operations;
- the possibility of operating an international business model, subject to the rules of each target market.
However, an MGA licence does not guarantee acceptance by a particular bank, PSP or other commercial partner. Each counterparty performs its own due diligence and risk assessment.
An MGA licence is not a universal European licence
This is one of the most important points for operators to understand.
An MGA licence does not automatically authorise an operator to accept players from every EU or EEA country. Individual markets may impose their own requirements relating to licensing, advertising, payments, responsible gambling and player protection.
Before entering a new GEO, an operator should separately assess:
- whether a local licence is required;
- whether the proposed operating model is permitted;
- advertising restrictions;
- payment and KYC requirements;
- responsible gambling obligations.
MGA can therefore form part of an international iGaming structure, but it does not replace local regulation in every target market.
What happens after the licence is granted?
Obtaining an MGA licence is not the end of the regulatory relationship.
Licensees remain subject to ongoing supervision and must comply with requirements covering reporting, AML/CFT, player protection, technical infrastructure and other regulatory obligations.
The MGA conducts compliance audits and desktop reviews and may take enforcement action where breaches are identified. Maintaining compliance is therefore an ongoing requirement rather than a one-time exercise completed during the application process.
After a licence is issued, the licensee is also expected to go live within the applicable timeframe. The MGA states that licensees have 90 days to go live, subject to the applicable voluntary suspension procedure.
How to check whether an operator holds an MGA licence
Do not rely on the brand name alone.
A single brand may use different legal entities for different markets, so the most reliable approach is to check the relevant legal entity and licence number in the official MGA Licensee Register.
The register can be used to verify:
- the licensee's legal name;
- licence status;
- licence number;
- B2C or B2B status;
- approved Game Types;
- associated website URLs;
- other regulatory information.
This is particularly important when evaluating an online casino or sportsbook: an MGA logo displayed on a website is not a substitute for checking the current status of the underlying licence.
Is an MGA licence worth it in 2026?
The MGA framework is primarily suited to companies prepared to operate under a comprehensive European regulatory regime rather than businesses looking for a low-cost licence simply to launch a project.
The entry threshold is not limited to €40,000–100,000 in minimum share capital. An operator must also budget for application and annual licence fees, Compliance Contribution, technical infrastructure, AML/KYC, legal and tax support, payment infrastructure and ongoing compliance.
For this reason, MGA is generally more suitable for businesses planning long-term operations and prepared to maintain a high level of transparency and regulatory discipline.
Malta Gaming Licence (MGA) in 2026: Is It Worth Getting?
A Malta Gaming Authority licence remains one of the best-known options for iGaming companies looking to operate within a regulated European framework. An MGA licence provides a formal regulatory structure, is valid for 10 years and allows operators to combine multiple Game Types under the B2C framework, subject to the relevant approvals.
However, the cost of an MGA licence cannot be assessed based on the annual licence fee alone. Operators need to account for minimum share capital, the application fee, annual licence fees, Compliance Contribution, taxes, technical infrastructure, AML/KYC requirements and ongoing compliance costs.
In 2026, the tax framework deserves particular attention. From October 1, the rules governing Gaming Tax and VAT for Malta's gaming sector are changing. Companies planning to obtain a Malta gaming licence or restructure an existing operation should therefore model their costs against the rules that will apply after this date.
An MGA licence is also not a universal European gambling licence. Holding a Malta licence does not automatically give an operator the right to accept players from every EU or EEA country. Before entering a new GEO, operators should separately assess local licensing, advertising, payment and responsible gambling requirements.
Overall, an MGA licence is best suited to long-term iGaming businesses that are prepared to meet substantial regulatory, financial and compliance requirements. For smaller projects that are still testing their business model, the entry threshold and ongoing costs may be considerably higher than those of some alternative jurisdictions.
For a practical look at individual iGaming brands, readers can also explore the 3SNET reviews of Bcasino, Betamo, Koalabet and Boss Casino. When checking the regulatory status of a specific operator, its current MGA authorisation should also be verified through the official MGA Licensee Register.
This article is provided for informational purposes only and does not constitute legal or tax advice. Regulatory requirements, fees and tax rules may change. Before applying for an MGA licence or launching an iGaming project, consult the latest requirements published by the Malta Gaming Authority and Malta Tax and Customs Administration and obtain professional legal and tax advice.
