Malta iGaming Licence (B2C)

Malta iGaming Licence provides its holders 5% net effective corporate tax

Malta Gaming Key Official Services

As the first jurisdiction in the EU that introduced regulated remote gaming, with an average of a hundred new applications a year and being the largest EU i-gaming jurisdiction, Malta’s success in the i-gaming arena is undisputed.  Malta’s strategy in i-gaming has been bold and unique. The legislator decided to focus on regulation and transparency, providing a strict approach to licensing and monitoring of gaming operations. This has resulted in optimum protection for players on the one hand, to providing a regulatory solution to operators on the other, thereby achieving a balance between two opposing needs: the supplier’s and the customer’s.  Malta’s main advantage is the fact that it is an onshore jurisdiction. Maltese operators do not face the difficulties that offshore operators face with exchange controls, access to capital markets and access to e-wallets and payment gateways worldwide. In the case of Malta i-gaming licensees, players find comfort in knowing that they are dealing with an onshore jurisdiction whose legislation is in line with the applicable EU legislation and international agreements.  Malta has always remained at the forefront of advances in technologies which affect the gaming sector. In 2017, the Malta Gaming Authority (MGA) together with the stakeholders of the gaming industry embarked upon a mission to make gaming legislation future-proof and thus ensuring that the gaming laws would be kept up to speed with emerging and disruptive technologies such as virtual currencies and distributed ledger technologies.

Country Highlights

GAMING JURISDICTION: Largest in the EU  REGULATOR: Malta Gaming Authority (MGA)
NO. LICENCES: 625+ SYSTEMS:Cloud and Crypto Friendly ready jurisdiction
CUSTOMER ACCOUNTS: 13.9 million+ I-GAMING LAW : 1st in the EU

Legal Basis

All gambling activities in Malta are regulated by the Gaming Act of 2018 which grants power to the Malta Gaming Authority to issue licenses for both land-based and remote gambling activities. The Act consolidated all previous laws and regulations and provided for an overhaul in the licensing system reducing the various classification of licences to two : Business-to-Consumer (B2C) and Business-to-Business (B2B). The Gaming Authorisations Regulations, 2018 (subsidiary legislation 583.05) enacted under the Gaming Act mainly regulate the attainment of a licence in Malta.  Specifically a Business-to-Consumer licence, also referred to as a Gaming Service Licence, allows the operator to offer, provide or operate games whereby players may participate.


Cost Effective License Fee No Financial Guarantee Required Payment Solution Providers Approved 5% Net Effective Corporate Tax Technology & Game Neutral Regulations.




  • The gaming operator must be a company incorporated in
    Malta or another EU country
  • No restrictions on the nationality of the ultimate beneficial
    owners of the company
  • Shareholders, directors and persons carrying out key
    functions must be approved by the MGA
  • Players’ funds must be kept separate from operations
  • Minimum share capital to be paid up:
    • B2C Type 1 or 2 – €100,000
    • B2C Type 3 or 4 – €40,000

Process & Timeline

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