Navigation path


Generic Tax Name Tax on lotteries, gambling and betting - Gaming act (Casino)
Tax name in the national language Att Dwar Il-Loghob
Tax name in English Gaming act
Member State MT-Malta
Tax in force since 1998/04/30
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

LOTTERIES AND OTHER GAMES ACT (Chapter 438),ACT XXIV of 2001, as amended by Act III of 2004.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Malta.

 
Taxpayers

The casino operator.

 
Tax object and basis of assessment

Revenues from table games and gaming machines.

Basis of assessment:

Gross takings from table games and gaming machines.

 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure

Table Games:

(i) On total gross takings of all table games played at the casino a sum equivalent to 36%.

(ii) On the gross takings generated by junkets approved by the Authority and in accordance with any regulations applicable thereto, on all table games dedicated to the junkets a sum equivalent to 7.5%.

Gaming Machines:

(i) On total gross takings of all gaming machines played at the casino a sum equivalent to 40%.

(ii) On the gross takings generated by junkets approved by the Authority and in accordance with any regulations applicable thereto, on all gaming machines dedicated to the junkets a sum equivalent to 12.5%.

 
Tax due date

By monthly return by not later than the 7th day following the month to which the return relates.

 
Tax collector

Lotteries and Gaming Authority.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214fa

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 13.47 EUR 0.19
2011 13.71 EUR 0.20
2010 11.85 EUR 0.18
2009 9.61 EUR 0.16
2008 9.90 EUR 0.16
2007 10.40 EUR 0.18
2006 7.60 EUR 0.14
2005 8.60 EUR 0.17
2004 9.10 EUR 0.19
2003 8.60 EUR 0.18
2002 8.00 EUR 0.17
2001 6.70 EUR 0.15
2000 6.40 EUR 0.15
1999 4.40 EUR 0.12

Comments