Gaming companies are taxed at the corporate rate of 35% on their income with the shareholders being granted the possibility to avail themselves of the refundable tax credit system available under Maltese law. This means that the gaming operator of the favourable company tax regime applicable in Malta.
With regard to gaming tax, different rates apply depending on the type of gaming license all of which however are capped at €466,000 per license each year. Such rates can be summarised as follows:
- 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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