Europe

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
Short answer

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
License types

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.

Operators

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.

Suppliers

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.

Both

10-year term

Licenses are issued for 10 years, subject to annual fees, the compliance contribution, reporting and independent compliance reviews.

Game types

The four MGA game types

TypeWhat it coversExamplesMinimum paid-up share capital (B2C)
Type 1Games of chance played against the house, decided by a random generatorOnline casino, slots, table games, live casino, lotteries, virtual sports€100,000
Type 2Games against the house where the outcome depends on an event and the operator manages risk through the oddsFixed-odds sports betting€100,000
Type 3Games not played against the house, where the operator takes a commissionPeer-to-peer poker, bingo, betting exchanges€40,000
Type 4Controlled skill gamesFantasy sports and other skill games€40,000
Side by side

B2C and B2B licenses compared

B2C gaming serviceB2B critical gaming supply
Who needs itOperators offering games to players from MaltaSuppliers 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 applicationCEO, key compliance officer and MLROCEO and key compliance officer
Other key functionsIn place within six months of the licenseIn place within six months of the license
Player fundsSegregated player funds and monthly reportingNot applicable
Gaming taxOn revenue from players in Malta (see below)Not applicable
Requirements

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.

1

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.

2

Fit and proper

Due diligence on shareholders, beneficial owners, directors and key function holders, including checks with other regulators and law enforcement.

3

Business plan

Financial projections, marketing and distribution plans, staffing and growth targets.

4

Key function holders

Approved individuals for the key functions: CEO, compliance, MLRO and, within six months, the other functions the MGA requires.

5

Policies and rules

AML/CFT, responsible gaming and player protection policies, game rules and terms and conditions.

6

Systems

Technical architecture, gaming and control systems, and the games themselves, documented for the operational review.

Process

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.

  1. 1Structure reviewWhich license, which game types, which entity and which group layers.
  2. 2Company and peopleMaltese company with paid-up capital, registered office, directors and key function holders.
  3. 3ApplicationFit-and-proper, business plan, policies and technical documents filed through the MGA portal.
  4. 4MGA reviewFit-and-proper review, business plan assessment, then the operational and statutory review, with questions at each stage.
  5. 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.
After licensing

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
Tax

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.

Cross-border

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.

Europe

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 markets

Frequently 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.

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