Malta Gambling License

Application Essentials

Item	Position
Regulator	Malta Gaming Authority
Routes	B2C Gaming Service Licence / B2B Critical Gaming Supply Licence
Entity	Malta or another EU/EEA company
Capital	€40,000 or €100,000 for a single category
Application fee	€5,000, non-refundable
Annual fee	B2C normally €25,000, solely Type 4 €10,000. B2B varies
Term	Normally 10 years, with continuing obligations
Audit	Approved independent system auditor
Preparation	Estimated after assessment, separately from MGA review

See the MGA eligibility FAQs. Detailed cost categories follow below.

Is This Right for Your Business?

• May fit: Funded casinos, sportsbooks, game developers and critical back-office suppliers ready for ongoing supervision.
• May not fit: Projects lacking governance, AML/KYC, player protection or operating budgets, or seeking immediate, unrestricted international launch.
• Requires assessment: Group structures, foreign-license recognition and white-label models. Establish who contracts with customers, controls operations and holds player funds.

Bill 55: Protection for Malta-licensed Operations

Bill 55 became law in 2023, introducing Article 56A of the Gaming Act. It establishes a Maltese public-policy safeguard against certain actions concerning authorized gaming operations and recognition or enforcement of qualifying foreign judgments in Malta.

The MGA explains that the protection requires both conditions:

1. The action conflicts with or undermines the legality of Malta’s gaming framework.
2. It relates to activity lawful under the Gaming Act and the instruments applicable to the licensee.

For qualifying actions, Article 56A directs Maltese courts to refuse recognition or enforcement of the resulting foreign judgments.

For operators, this matters when assessing exposure to cross-border player claims and enforcement against assets in Malta. The provision is not blanket immunity from lawsuits, does not prevent enforcement elsewhere and does not authorize entry into markets requiring a local license. Its application must be assessed against the particular claim and applicable EU law.

Which Authorization Applies?

Client role	Route and approved scope	Condition
Player-facing operator	B2C gaming services	Approved product verticals
Game/systems supplier	B2B critical gaming supply	Actual supply determines scope
Back-office provider	B2B essential-record/control software	Function-specific assessment
Foreign license holder	Recognition Notice	Eligible authorization and MGA recognition

The B2C and B2B routes serve different roles. Group licensing requires parent control exceeding 90% through shareholding or voting rights.

A Recognition Notice concerns an eligible EU/EEA or equivalent foreign authorization for services in or from Malta. Certificates last one year, with annual maintenance review.

Covered Activities

Gaming Types 1–4 are product classifications, not four separate licenses:

1. Type 1: Casino, live casino, virtual sports, house-banked poker and lotteries.
2. Type 2: Fixed-odds betting, including live betting.
3. Type 3: Pool betting, exchanges, peer-to-peer poker/bingo and lottery messenger services.
4. Type 4: Controlled skill games.

B2B supply includes material game elements and qualifying essential-record/control systems. White label, lottery, affiliate and payment models need individual review.

What Gofaizen & Sherle Handles

G&S coordinates company formation in Malta, application preparation, regulator communication and operational readiness. Support follows the selected package, with business-plan, technical-audit and post-licensing work agreed around the project.

The client provides accurate ownership, funding and operating evidence. Gofaizen & Sherle can provide specialists under Full Required Setup. The applicant remains responsible for appointments and applicable approvals. An approved independent auditor assesses systems. MGA, banks/PSPs and tax advisers make their respective assessments.

Official Fees

The MGA fee guidance provides:

Charge	Amount
Application	€5,000
B2C annual fee	€25,000, solely Type 4 €10,000
B2B game-provider annual fee	€25,000 at revenue ≤€5m, €30,000 above €5m up to €10m, €35,000 above €10m

Solely Type 4 suppliers pay €10,000 annually. Back-office software fees are €3,000 at revenue ≤€1m and €5,000 above it.

B2C revenue-based compliance contributions have ordinary annual minimum/maximum amounts of:

€15,000/€375,000 for Type 1

€25,000/€600,000 for Type 2

€25,000/€500,000 for Type 3

€5,000/€500,000 for Type 4.

First-year and qualifying startup provisions can modify obligations.

Capital

The May 2025 capital policy requires €100,000 for B2C Type 1 or 2 and €40,000 for Type 3, Type 4 or B2B critical supply. Multiple B2C types accumulate, capped at €240,000. Qualifying funds comprise paid-up share capital and share premium reserves, with continuing equity requirements. Working-capital needs require separate assessment.

Application Process

1. Assess: Gofaizen & Sherle and the client agree the route, markets and scope.
2. Prepare: The client provides evidence. Gofaizen & Sherle supports company setup and documentation.
3. Submit: MGA reviews fitness and propriety, funding, business viability and operations.
4. Audit: The applicant implements the setup. An approved independent auditor assesses it.
5. Launch: After approval, the client completes launch formalities.

The official application guidance distinguishes these stages. Submission does not permit live operations.

What Information Do We Need?

• Company records, shareholders, UBOs and ownership chart.
• Directors, managers and proposed key function holders.
• Sources of funds/wealth, capital, business plan and forecasts.
• Game types, customer model and target markets.
• Platform, suppliers, hosting, payments and transaction volumes.
• Existing policies, technical documents and previous applications.

This supports initial assessment. The applicable SDC determines the complete filing requirements.

Preparation and Review Timeline

Owner/stage	Timing basis
G&S/client preparation	Estimate after document and readiness review
MGA assessment	Completeness, due diligence and responses
Applicant implementation	60 days after the relevant technical review and instruction
Approved auditor	Scheduling, findings and remediation
Client launch	Within 90 days of license issuance

The 60-day implementation period is not an approval SLA. Launch formalities and bank/PSP readiness require separate planning.

Regulatory Framework

Authorization rests on the Gaming Act, Chapter 583, Gaming Authorisations Regulations and Gaming Authorisations and Compliance Directive. It covers approved activities under continuing supervision, without replacing foreign permissions.

Current Status

Last reviewed: 14 September 2026

Confirmed	Project-specific check
B2C/B2B routes	Actual contractual role
Published fees and capital	Activity, revenue and applicable provisions
Application checklists	Current technical documents and evidence
Independent audit	Approved provider, scope and findings

Check entities and authorized activities in the Licensee Register.

Target-Market Access

There is no automatic EU authorization. The European Commission confirms that countries need not recognize another member state’s gambling license.

Market	Malta authorization	Before launch
Malta	Approved service/supply	Meet local conditions
Other EU/EEA	No automatic entitlement	Assess national permissions and restrictions
United Kingdom	Does not replace local licensing	Obtain applicable UK permissions
Elsewhere	No blanket market access	Country-specific assessment

The Gambling Commission requires separate permissions for remote businesses serving Great Britain. Exclude markets until the relevant checks are complete.

Ongoing Obligations

• Reporting: Gaming tax, contributions, player-funds/B2B reports, Industry Performance Returns (IPR), interim accounts and audited statements. Applicable monthly returns are due by the 20th of the following month under the reporting requirements.
• AML/KYC: B2C Types 1–3 require risk-based controls and an MLRO, including FIAU registration and MGA key-function approval under the AML guidance.
• Players: Funds protection, responsible gaming, self-exclusion, complaints and alternative dispute resolution.
• Governance: Maintain key functions, outsourcing oversight and required technical/material-change approvals or notifications.

Regulatory Risks

Unauthorized activity, reporting failures, player-fund shortfalls, AML breaches and unapproved changes can trigger penalties, suspension or cancellation. See the Enforcement Register.

Banking, EMI and PSP Readiness

A license does not guarantee account acceptance. Each provider applies its own requirements.

Provider check	Client evidence	G&S support	Limitation
Ownership	UBOs, funding	Organize records	Independent checks
Business	Markets, AML controls, suppliers	Explain scope	Risk appetite
Payments	Player funds, transaction flows	Clarify model	Account assessment
Processing	Gross gaming revenue, volumes, chargebacks	Coordinate evidence	Pricing/reserves

Provider charges are distinct from Gofaizen & Sherle fees and the MGA application fee.

Taxation

The 5% gaming tax applies to gaming revenue from players physically present in Malta. B2C compliance contributions are separate.

The standard corporate tax rate is 35%. Shareholder refunds after dividend distributions depend on eligibility and circumstances. Do not assume a universal 5% effective rate. Corporate treatment, VAT and cross-border flows require individual tax advice.

Alternatives

Compare the same products and markets. These routes are not interchangeable.

Jurisdiction	Regulator/model and fit	Capital, fees and review
Malta	MGA B2C/B2B, with country-specific market checks	Activity-based capital/fees above, suitability and technical review
United Kingdom	Gambling Commission permissions for the UK market, including relevant software activities	Funding assessment, activity-based fees and separate application review
Isle of Man	GSC online gambling framework for a local operation	Structure/funding and license-specific fees, inspectorate review and hearing
Curaçao	CGA under LOK, subject to target-market checks	Current capital, local setup, fees and authorization assessment

See the British fee resources, Isle of Man application guidance and Curaçao framework. Historical Curaçao sublicense assumptions should not guide a new application. Timelines depend on the selected process. Banking remains a separate provider decision in every jurisdiction.