The Maltese tax authority MTCA and the regulator MGA have announced a tax reform for the gambling sector, set to take effect on October 1, 2026. This reform will clarify the existing VAT exemption for sports betting and several casino products, as well as the rules for determining the jurisdiction of taxation for online services based on the player's location.
Additionally, the reform will consolidate the existing gambling tax and device fees into a single structure with unified rates for both land-based and online operators. According to the auditing and tax firm Zampa Partners, the VAT exemption will remain only for bets placed at sports event venues (stadiums, racetracks), while online betting and land-based betting shops will be subject to VAT. Operators will be able to reclaim the incoming VAT on their expenses. It's important to note that this reform will only affect services provided to players within Malta.