Malta Company Formation

Malta iGaming Company

Maltese gaming companies are taxed on their income at a rate of 35% with the shareholders being granted the possibility to apply for the refundable tax credit system available under Maltese law which could effectively bring the effective corporate tax rate of a Maltese gaming company to 5%.
With regard to gaming tax applicable and payable to the Lotteries and Gaming Authority (LGA), different rates apply depending on the type of gaming license all of which however are capped at €466,000 per license each year:
  • Class 1 standalone: €7,000 per month
  • Class 1 on Class 4: €1,250 per month
  • Class 2: 0.5% on the gross amounts of stakes accepted
  • Class 3: 5% on real income (revenue from rake less bonus, commissions and payment processing fees)
  • Class 4: Months 0-6 - €0

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