Introduction
For two decades the Malta Gaming Authority licence was the default choice for any serious online casino. Banks, payment providers and game studios trusted it. And for a long time it was the closest thing to a licence for Europe as a whole.
That last part is no longer true. Country after country has introduced its own licensing, and EU courts have backed their right to do so. Malta has also changed its gaming tax, and its rule protecting licensees from foreign judgments, known as Bill 55, is under heavy legal pressure.
The MGA licence is still one of the most respected in the industry. But it does a different job now, and it costs more than most guides suggest. This guide covers what it is, what it costs in 2026, what it requires, and what it does and does not let you do.
The short version:
- Expect to pay a EUR 5,000 application fee and EUR 25,000 a year, plus a compliance contribution of at least EUR 15,000 that rises with revenue.
- Gaming tax applies only to players in Malta. Since 1 October 2026 it is 15% for casino games and 10% for other types.
- A B2C casino needs at least EUR 100,000 in paid-up share capital, real staff in key roles and four to eight months for the application.
- An MGA licence does not make you legal in Germany, the Netherlands, Italy, Sweden or other markets with their own licensing.
Malta in 2026: What the Numbers Say
The MGA published its 2025 annual report in July 2026. The headline is a sector that is shrinking in licence count but growing in substance.
| Measure | 2025 | Change |
|---|---|---|
| Licensed companies | 302, holding 311 licences | Down from 315 companies and 323 licences in 2024 |
| People employed by MGA licensees in Malta | 15,039 | Up 4.8% |
| Total jobs tied to the sector | About 19,150 | Around 6.5% of the workforce |
| Gross value added | EUR 1.42bn | About 6.3% of Malta’s economy |
| B2B Critical Supply licences | 171 | Up from 68 in 2018; now over half of online licences |
| New licence applications | 38, of which 24 B2B | 12 of the 19 licences issued were B2B |
The B2C side tells a different story. Active player accounts on MGA-licensed sites fell from 20.5 million in the first half of 2024 to 7.49 million a year later. That is what happens when markets that were once served from Malta start requiring local licences.
The MGA itself now describes Malta’s role as shifting towards being a hub for B2B suppliers. That matters for an operator weighing up the licence. Malta is still an excellent base for a group, its suppliers and its compliance team. It is no longer, on its own, a route into Europe’s biggest markets. Our overview of MGA-licensed casinos looks at what that means for players and brands.
How the MGA Licence Is Structured
Since the Gaming Act 2018, Malta issues two licences:
- Gaming Service Licence (B2C) for operators that offer games to players.
- Critical Gaming Supply Licence (B2B) for suppliers of games, platforms and other critical services to licensed operators.
Companies in the same group can apply for a Corporate Group licence instead of one licence per entity. A standard licence runs for ten years.
Each licence is then authorised for one or more game types. Most of the fees and the capital requirements follow the game type rather than the licence:
| Game type | What it covers |
|---|---|
| Type 1 | Games of chance against the house: casino games, slots, lotteries with a guaranteed prize |
| Type 2 | Games against the house where the outcome is not random: fixed-odds sports betting |
| Type 3 | Games where the operator is not at risk and earns a commission: poker, bingo, betting exchanges |
| Type 4 | Controlled skill games, such as fantasy sports |
A casino with a sportsbook therefore needs Types 1 and 2, and pays the compliance contribution for each.
What You Need Before You Apply
The MGA is not a regulator you can satisfy with paperwork alone. Plan for four things.
A Maltese or EU/EEA company. The licence is held by a legal entity in Malta or elsewhere in the EU/EEA, with its owners, directors and ultimate beneficial owners fully disclosed and vetted.
Paid-up share capital. The minimum depends on the game type:
| Game type | Minimum share capital |
|---|---|
| Type 1 (casino) | EUR 100,000 |
| Type 2 (betting) | EUR 100,000 |
| Type 3 (peer-to-peer) | EUR 40,000 |
| Type 4 (skill games) | EUR 40,000 |
For several game types, advisers put the combined requirement at a cap of EUR 240,000.
People in key roles. The MGA approves named individuals for key functions such as compliance, AML, risk, responsible gaming and technical operations. It expects real people with relevant experience, not names on a form.
Compliant hosting. The servers do not have to be in Malta. Critical infrastructure can sit in Malta, elsewhere in the EEA or in another MGA-approved jurisdiction. If it is outside Malta, the regulatory data must be replicated in Malta in real time.
The application process
- Fit and proper checks on shareholders, directors and key function holders, including source of funds.
- Business review: business plan, three-year financial forecasts, policies for AML, responsible gaming and complaints.
- Operational and system review: the platform, games, RNG certification and hosting set-up are checked before go-live.
- Licence issue, followed by a compliance audit after launch, usually within the first year.
Most applications take four to eight months from a complete submission. Missing documents and unprepared key staff are the usual reasons for delay. A Maltese gaming lawyer is worth engaging before you file.
Fees and Taxes in 2026
The MGA’s own fee schedule is straightforward. Most guides get it wrong only by leaving parts out.
| Item | B2C (Gaming Service) | B2B (Critical Supply) |
|---|---|---|
| Application fee | EUR 5,000, one-off | EUR 5,000, one-off |
| Fixed annual licence fee | EUR 25,000 (EUR 10,000 if Type 4 only) | EUR 25,000 up to EUR 5m revenue; EUR 30,000 up to EUR 10m; EUR 35,000 above |
| Compliance contribution | Banded by gaming revenue, per game type | None |
| Gaming tax | 15% (Type 1) or 10% (Types 2–4) on players in Malta only | None |
The compliance contribution
This is the fee that grows with you. It is paid monthly on gaming revenue, at falling rates per band. For Type 1 (casino) the rates run from 1.25% on the first EUR 3m down to 0.40% above EUR 30m. The minimum is EUR 15,000 and the maximum EUR 375,000 a year. Type 2 (betting) is steeper: 4% on the first EUR 3m, with a minimum of EUR 25,000 and a maximum of EUR 600,000.
New operators do not pay the full minimum until a full licence period has passed. Qualifying start-ups can get a 12-month break from the compliance contribution altogether.
Worked example
Take a casino-only (Type 1) operator with EUR 5m of annual gaming revenue:
- Compliance contribution: EUR 3m at 1.25% (EUR 37,500) plus EUR 2m at 1.00% (EUR 20,000) = EUR 57,500
- Fixed licence fee: EUR 25,000
- Total paid to the MGA: EUR 82,500 a year
If none of its players are in Malta, it pays no Maltese gaming tax. It will still pay gaming tax in any point-of-consumption market where it holds a licence, such as 40% in the UK. If 5% of its revenue (EUR 250,000) came from Maltese players, gaming tax at 15% would add EUR 37,500.
The October 2026 changes
From 1 October 2026 Malta replaced its flat 5% gaming tax and separate device levy with rates by game type. For remote gaming, the tax now depends on whether the player is established or lives in Malta, rather than where they are physically when they play. Malta also narrowed its VAT exemption for gambling from the same date. Operators with Maltese players should have both changes modelled by a local adviser.
Corporate tax is a separate question. Malta’s headline rate is 35%, but its shareholder refund system can bring the effective rate far lower depending on how the group is structured. That needs specialist tax advice.
What an MGA Licence Does Not Do
It is not an EU passport
There is no EU-wide gambling licence, and there never really was. For years Malta-licensed operators relied on the EU’s freedom to provide services to take players in countries that had not yet built their own licensing systems. Most of those countries now have one, including Germany, the Netherlands, Italy, Spain, Sweden and Denmark. In each of them you need the local licence.
On 16 April 2026 the Court of Justice of the EU confirmed the point in case C-440/23. A German player had lost money with two Malta-licensed operators that served Germany without a German licence. The court held that EU law does not stop a member state from banning unlicensed cross-border gambling and attaching civil liability to it. A separate ruling, Wunner (C-77/24), confirmed that an Austrian player can sue a Malta-licensed casino under Austrian law in Austrian courts.
Bill 55 is under pressure
In June 2023 Malta added Article 56A to its Gaming Act, widely known as Bill 55. It lets Maltese courts refuse to enforce foreign judgments against MGA licensees for activity their Maltese licence authorised. The MGA’s position is that this simply codifies the public-policy exception that EU rules already allow.
Others disagree. The European Commission opened infringement proceedings against Malta in June 2025. On 23 April 2026, Advocate General Emiliou gave his opinion that Article 56A is incompatible with the EU rules on recognising judgments. A binding CJEU judgment on Article 56A itself is still to come.
For operators, the practical point is simple. Revenue earned in the past from players in Germany, Austria or other locally licensed markets without a local licence carries refund risk. Claims are often bought up and pursued by specialist claims firms. Bill 55 may not hold.
Buying or Selling an MGA-Licensed Casino
An MGA licence adds real value to a casino business, but only if it is clean. Here is what a buyer will look at.
- Change of control. The licence stays with the company in a share sale. But new owners of a significant stake need MGA approval before completion, with the same fit-and-proper checks as a new applicant. Build that time into the deal.
- Where the revenue comes from. A buyer will split GGR by player country and ask which markets were served without a local licence. Past revenue from Germany or Austria is the obvious concern, given the player-claim litigation described above. Expect a specific indemnity or an escrow if the exposure is material.
- Compliance record. Warnings, fines and open reviews come up in diligence. The MGA does cancel licences: in April 2026 it cancelled one operator’s licence over regulatory failures and unpaid fees.
- The real fee and tax load. The compliance contribution and the new Maltese gaming tax go into the buyer’s run-rate P&L, along with tax in every market the casino holds a local licence for.
- Substance. Key function holders, office and hosting need to survive the sale. If they leave with the seller, the buyer must replace and get them approved.
Browse current MGA-licensed casinos for sale, or read our guide to due diligence on casino assets. If you are preparing to sell, a valuation will show how a buyer is likely to price these points.
Frequently Asked Questions
How much does a Malta gaming licence cost in 2026?
The application fee is EUR 5,000 and the fixed annual fee for a B2C licence is EUR 25,000. A revenue-based compliance contribution comes on top, starting at EUR 15,000 for casino operators. Add share capital of at least EUR 100,000 for a casino, plus staff, hosting, audits and legal fees.
What is the MGA gaming tax?
It applies only to revenue from players established or living in Malta. Since 1 October 2026 the rate is 15% for Type 1 casino games and 10% for Types 2 to 4. Before that it was a flat 5%.
How long does it take to get an MGA licence?
Typically four to eight months from a complete application. A licence then runs for up to ten years.
Do I need servers in Malta?
No. Critical systems can be hosted in Malta, elsewhere in the EEA or in another MGA-approved jurisdiction, as long as regulatory data is replicated in Malta in real time.
Can an MGA licence be used across the EU?
Only in markets without their own licensing. Germany, the Netherlands, Italy, Spain, Sweden and many others require a local licence, and in April 2026 the EU’s top court confirmed they can enforce that.
What is Bill 55?
It is the common name for Article 56A of Malta’s Gaming Act, added in 2023. It allows Maltese courts to refuse to enforce certain foreign judgments against MGA licensees. It faces EU infringement proceedings, and in April 2026 an Advocate General gave his opinion that it breaches EU law.
Can I buy a company that already holds an MGA licence?
Yes, and it is often faster than applying. The change of ownership needs MGA approval, and the buyer should check the company’s player-country history and compliance record carefully first.
Conclusion
The MGA licence is still a mark of quality. Banks open accounts for MGA licensees, tier-1 studios supply them, and buyers pay more for a casino that holds one. What it no longer does is open Europe’s large regulated markets on its own. Those need local licences, and EU courts have made clear they can insist on it.
If you are weighing up Malta, budget for the full cost: fees, compliance contribution, share capital and real people on the island. Plan your target markets around local licensing rather than around the MGA licence. And if you already hold one and plan to sell, get your player-country history and compliance record in order before a buyer asks.
Buying or selling an MGA-licensed business? Email gabriel@casinosbroker.com for a confidential conversation.
This guide is general commercial information, not legal or tax advice. Fees and rates change; confirm them with the MGA and a Maltese adviser.
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