E-gaming from Malta – a Brief overview 
eGaming or iGaming
Malta offers interesting opportunities for the eGaming/iGaming Industry. The Remote Gaming Regulations issued in early 2004 by the Gaming and Lotteries Authority enhance the existing rules and Malta’s reputation of trust by both players and operators.
Today, Malta hosts approximately 10% of all online betting – a sure testament to the high reputation and standing of the Maltese legislative framework and service providers.
In September 2007, Malta became one of the first jurisdictions to be included in UK’s white list, and it so remains today. This means that Malta licensees can advertise in the UK.
At IMS we are set up to help you with all aspects of the remote gaming industry, assisting you in every detail from the basic setting up, obtaining licenses and maintaining a fully operational set up.
Remote Gaming Legislative Objectives
The main objectives of the legislation are to ensure:
- The proper operation on interactive games
- The protection of players
- The prevention of money laundering
- Exigencies of public interest
These objectives have proved their worth and as a consequence of the same, many of the major player in the remote gaming industry are represented in Malta.
eGaming (iGaming) Licence classes
Types of licences - Operators:
CLASS 1 License è this is for operators managing their own risk in repetitive games
(eg : Casino type)
CLASS 2 License è this is applicable to operators managing their own risk in matchbook based games (eg Fixed odd betting)
CLASS 3 License è this is for promoters promoting gaming from Malta on commission (eg P2P, poker networks)
CLASS 4 License è This is applicable to operators who shall hosting/manage online remote gaming (eg gaming platform developers )
Conditions of eGaming/iGaming Licenses
In order to maintain the highest standards a number of conditions apply:
- Licences are issued for a minimum period of five years and may be extended for further periods of five years each.
- The gaming system must be certified for compliance;
- Both hardware and software involved in the operations must be located in Malta. These can be hosted at specialised companies;
- The appointment by the Licensee of one key official to personally supervise the operations
- The appointed key individual person must be a director of the company and is to report to the Authority
- The activities of the International Trading Company are limited to those carried outside Malta;
- No Maltese resident is permitted to place bets with such a company;
- There are a number of Player Protection rules.
On submission of application form – Euro2330.00 for any class of remote gaming licence.
On Issue of any Remote Gaming Licence – Euro7000.00 per annum. Such a licence is normally issued for a 5 year period.
On application for renewal of any Remote Gaming Licence – Euro1165
eGaming / iGamingTaxation
Tax is capped at a MAXIMUM of Euro466,000 per licensee in respect of any one license, and is based on :
Class 1 - Euro 4660 p/m for 1st 6 months (consequently Euro7000)
Class 1 on 4 – Euro1,165 p/m
Class 2 – 0.5% on the gross amount of bets accepted
Class 3 – 5% on real income
Class 4 – Tax free for 1st 6 months, 2nd 6 months Euro 2,330 p/m (consequently Euro4660)
For further information, or for assistance, kindly contact us.