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Generic Tax Name Tax on lotteries, gambling and betting - Lotteries and other games act (National lottery)
Tax name in the national language Att Dwar Lotteriji u Loghob Iehor
Tax name in English Lotteries and other games act
Member State MT-Malta
Tax in force since 2002/09/02
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 organiser of national lotteries.

 
Tax object and basis of assessment

Revenue arising from national lotteries.

Basis of assessment:

Gross revenues from national lotteries, scratch cards and net revenues from other games.

 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure

-12.5% on scratch cards

-20% on national lotteries

-25% on other games

 
Tax due date

By monthly return by not later than the 15th 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 12.51 EUR 0.17
2011 12.35 EUR 0.18
2010 12.75 EUR 0.19
2009 12.02 EUR 0.20
2008 11.20 EUR 0.18
2007 11.50 EUR 0.20
2006 12.30 EUR 0.23
2005 12.50 EUR 0.24
2004 5.10 EUR 0.10

Comments