Malta Gaming Authority (MGA) license
The best-known EU gaming license, recognized by banks, payment providers, platforms and B2B partners across regulated markets. The MGA licenses both operators (B2C) and suppliers of critical gaming services (B2B), for 10 years.
- Best for
- Established EU-facing B2C and B2B
- Who can be licensed
- B2C operators and B2B suppliers
- Markets it serves
- EU regulated markets
Malta licenses online gaming through the Malta Gaming Authority (MGA) under the Gaming Act (Cap. 583). Operators hold a B2C gaming service license covering game Types 1–4, and suppliers of critical gaming services hold a B2B critical gaming supply license; both run for 10 years. The applicant must be established in the EU or EEA, in practice usually a Maltese company with approved key function holders. Plan for 4–6 months. An MGA license is widely accepted by banks and partners, but it does not authorize serving players in other countries that require their own license.
- Status
- Licensing open
- Regulator
- Malta Gaming Authority
- Legal basis
- Gaming Act
- Status checked
- October 16, 2026
Two licenses, four game types
One MGA license can cover several game types. You license what you actually offer, and the capital and key function requirements follow from that.
B2C gaming service license
For operators offering games to players: casino, sports betting, poker, bingo, lotteries or skill games, under one or more of the four game types.
B2B critical gaming supply license
For suppliers whose games or gaming systems are critical to a licensed operator: game studios, RGS and platform providers, live studios.
10-year term
Licenses are issued for 10 years, subject to annual fees, the compliance contribution, reporting and independent compliance reviews.
The four MGA game types
| Type | What it covers | Examples | Minimum paid-up share capital (B2C) |
|---|---|---|---|
| Type 1 | Games of chance played against the house, decided by a random generator | Online casino, slots, table games, live casino, lotteries, virtual sports | €100,000 |
| Type 2 | Games against the house where the outcome depends on an event and the operator manages risk through the odds | Fixed-odds sports betting | €100,000 |
| Type 3 | Games not played against the house, where the operator takes a commission | Peer-to-peer poker, bingo, betting exchanges | €40,000 |
| Type 4 | Controlled skill games | Fantasy sports and other skill games | €40,000 |
B2C and B2B licenses compared
| B2C gaming service | B2B critical gaming supply | |
|---|---|---|
| Who needs it | Operators offering games to players from Malta | Suppliers of games or gaming systems critical to licensed operators |
| Minimum share capital | €40,000–€100,000 per game type; cumulative for several types, capped at €240,000 | €40,000 |
| Key functions at application | CEO, key compliance officer and MLRO | CEO and key compliance officer |
| Other key functions | In place within six months of the license | In place within six months of the license |
| Player funds | Segregated player funds and monthly reporting | Not applicable |
| Gaming tax | On revenue from players in Malta (see below) | Not applicable |
What the MGA expects
The MGA reviews the people, the business and the systems before it issues a license. Every key person is assessed individually.
Company
A company established in the EU/EEA, usually Maltese, with paid-up share capital for the licensed game types and a Maltese registered office.
Fit and proper
Due diligence on shareholders, beneficial owners, directors and key function holders, including checks with other regulators and law enforcement.
Business plan
Financial projections, marketing and distribution plans, staffing and growth targets.
Key function holders
Approved individuals for the key functions: CEO, compliance, MLRO and, within six months, the other functions the MGA requires.
Policies and rules
AML/CFT, responsible gaming and player protection policies, game rules and terms and conditions.
Systems
Technical architecture, gaming and control systems, and the games themselves, documented for the operational review.
How the application runs
Plan for 4–6 months from a complete file to a live license. Speed depends mostly on how quickly questions from the MGA are answered.
- 1Structure reviewWhich license, which game types, which entity and which group layers.
- 2Company and peopleMaltese company with paid-up capital, registered office, directors and key function holders.
- 3ApplicationFit-and-proper, business plan, policies and technical documents filed through the MGA portal.
- 4MGA reviewFit-and-proper review, business plan assessment, then the operational and statutory review, with questions at each stage.
- 5System review and licenseAfter approval you have 60 days to set up the live environment and complete the external system review; the 10-year license follows.
Ongoing obligations
- Monthly gaming tax and player funds reports (B2C)
- Industry performance returns twice a year
- Audited financial statements and the auditor’s management letter within the set deadlines
- Independent compliance reviews from the first year of operation
- Key function holders in place and approved; changes notified
- AML/CFT duties under Maltese law and FIAU rules, and player protection controls
- Prior approval or notification for material changes, including changes of ownership
Gaming tax from October 2026
New gaming tax rates
From 1 October 2026 the flat 5% gaming tax is replaced by 15% for Type 1 and 10% for Types 2–4 (LN 84 of 2026). It applies only to revenue from players in Malta.
VAT
Most online gambling supplies to players in Malta lose their VAT exemption and become subject to standard VAT, with input VAT recoverable (LN 86 of 2026).
Compliance contribution
Unchanged: B2C licensees pay the compliance contribution on their gaming revenue, on top of the gaming tax and the annual license fee.
Filing
Monthly gaming tax returns are due on the 20th of the following month; the first at the new rates is due on 20 November 2026.
Serving players outside Malta
Where the license works
An MGA license authorizes the service from Malta. Countries with their own licensing (Germany, the Netherlands, Italy, Spain and others) still require their local license to target their players.
Article 56A (Bill 55)
Malta’s Gaming Act lets Maltese courts refuse to enforce foreign judgments against MGA licensees for services lawful under their license.
CJEU ruling, April 2026
In Case C-440/23 the EU Court of Justice held that member states may ban unlicensed online gambling and that players may claim restitution under national law. Plan market access with this in mind.
Group structure
A Maltese company is an EU entity, so it can also hold licenses such as Romania Class II directly, with a local representative.
Weighing Malta against other EU markets? Our European gambling license comparison covers all 27 member states: which products each licenses, the regulators, B2B rules and Finland's 2027 opening.
Compare EU marketsFrequently asked questions
What is the difference between the B2C and B2B MGA licenses?
The B2C gaming service license is for operators that offer games to players. The B2B critical gaming supply license is for suppliers whose games or gaming systems are critical to licensed operators, such as game studios and platform providers.
Which game type do I need?
Type 1 for casino-style games against the house, Type 2 for fixed-odds betting, Type 3 for peer-to-peer games where you take a commission, and Type 4 for controlled skill games. One license can cover several types.
Does the license-holding company have to be Maltese?
The applicant must be established in the EU or EEA. In practice most licensees use a Maltese company, which keeps the registered office, the key functions and the MGA relationship in one place.
How much share capital is required?
€100,000 for Type 1 or Type 2, €40,000 for Type 3 or Type 4 and €40,000 for a B2B license, paid up. Several types are cumulative, capped at €240,000.
How long does an MGA license take?
Typically 4–6 months from a complete file. After approval you have 60 days to complete the system review before the license is issued.
How long is the license valid?
Ten years, provided annual fees, reporting and compliance reviews are kept up to date.
What changes in October 2026?
Gaming tax on revenue from players in Malta rises to 15% for Type 1 and 10% for Types 2–4, and most gambling supplies to Maltese players become subject to VAT. Revenue from players elsewhere is not affected by the rate change.
Can I serve players in every EU country with an MGA license?
No. Countries with their own licensing regimes require a local license. The MGA license is strongest for B2B supply, for markets without local licensing, and as an EU base for the group.
Do B2B suppliers need an MGA license?
Suppliers of critical gaming services to MGA operators need the B2B license. Many studios also hold Romania Class II for the Romanian market, which a Maltese company can hold directly.
Ready to apply in Malta?
Answer a few questions and get your roadmap. Our team replies within 24 hours.