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Gaming Tax & License Fees |
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Gaming tax and licence fees depend on the nature of the activity which the company will be carrying out. Under Maltese Legislation there are four classes of licences. These being:
Class 1: Risk taking on repetitive games generated by random events;
Class 2: Risk-taking by creating a market and backing that market;
Class 3: Promiting and/or abetting gaming from Malta; and
Class 4: Provides a Remote Gaming System to another licensee
Classes 1-3 may optionally operate on a platform provider
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Class 1
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Class 2
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Class 3
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Class 4
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License Fee
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€ 7000 p/a
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€ 7000 p/a
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€ 7000 p/a
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1st 6 months: NIL
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2nd monts: € 2,300
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After 12 months: € 4,600 per month
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Gaming Tax
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On Class 4: €1,200 per month
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0.5% on gross amount of stakes accepted
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5% on net income *
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No Gaming Tax (inherts tax of its sub licensees)
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Standalone: € 7,000 per month
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Capping
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N/A
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Maximum gaming tax payable in respect of any one license € 466,000
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* Net Income is defined as revunue from rake less bonus, commissions and payment processing fees (e-commerce fees)
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FOFor more info on the differenet classes click here.
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