Navigation path


Generic Tax Name Tax on lotteries, gambling and betting - Lotteries and other games act (Remote games)
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 400), ACT X of 1998, as amended by Acts XXIV of 2001 and 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 operator of remote games.

 
Tax object and basis of assessment

Proceeds from gaming activities.

Basis of assessment:

Gross bets, stakes paid or net winnings depending on type of game.

 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure

Class 1 licence - EUR 4,658.75 per month for first six months, EUR 6,988.12 per month thereafter 

Class 2 licence - 0.5% of gross bets (fixed-odds betting) or net winnings (betting exchanges)

 

Class 3 licence - 5% of real income; real income being gross rake less player bonuses, intermediaries' commissions, and payment processing fees on player deposits

 

Class 4 licence - HOST - no tax for first six months, EUR 2,329.37 monthly for first six months, and EUR 4,658.75 per month thereafter;

CLASS 1 ON 4 - EUR 1,164.69 per month;

CLASS 3 ON 4 - 5% of real income (as defined above)

 

The maximum tax payable is of EUR 465,874.68 per annum per licence.

 
Tax due date

By monthly return by not later than the 20th 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 20.21 EUR 0.28
2011 20.86 EUR 0.30
2010 20.49 EUR 0.31
2009 19.08 EUR 0.31
2008 15.10 EUR 0.25
2007 10.20 EUR 0.18
2006 8.60 EUR 0.16
2005 4.60 EUR 0.09
2004 2.80 EUR 0.06
2003 2.10 EUR 0.04
2002 1.70 EUR 0.04

Comments