MGA License: Malta Gaming Authority Fees, Capital and Timeline
What a Malta Gaming Authority B2C license costs, what capital and company it needs, how the 5% gaming tax and corporate tax work, and how it compares to Georgia's permit.
David SisvadzeCEO, GamblingLicense.ge
An MGA license is the B2C gaming license the Malta Gaming Authority issues to a company established in the European Economic Area, under Malta's Gaming Act and its regulations. This guide covers the fees and the compliance contribution on revenue, share capital, the 5% gaming tax and corporate tax, the timeline, and how the license compares to Georgia's international permit.
What an MGA License Covers
The Malta Gaming Authority licenses remote gaming under the Gaming Act (Cap. 583), with the details in the Gaming Authorisations Regulations (S.L. 583.05), the Gaming Licence Fees Regulations (S.L. 583.03) and the Gaming Tax Regulations (S.L. 583.10). A B2C operator holds one gaming service license and adds game types to it, and both the compliance contribution and the share capital are calculated per game type.
| Game type | What it covers | Share capital | Compliance contribution |
|---|---|---|---|
| Type 1 | Casino-type games | €100,000 | 1.25%–0.40%, €15,000–375,000 a year |
| Type 2 | Fixed-odds betting | €100,000 | 4.00%–0.40%, €25,000–600,000 a year |
| Type 3 | Pool and peer-to-peer games | €40,000 | 4.00%–0.40%, €25,000–500,000 a year |
| Type 4 | Controlled skill games | €40,000 | Annual license fee of €10,000 if held alone |
Game studios and back-office platforms hold a separate B2B license, with its own fee scale by revenue.
What an MGA License Costs
The MGA's B2C license page and its Fact Sheet 2026/2027 carry the same fees, as of October 2026.
| Fee | Amount |
|---|---|
| Application for a new license, one-time, non-refundable | €5,000 |
| Fixed annual license fee | €25,000 |
| Fixed annual fee, controlled skill games only | €10,000 |
| Application for renewal | €5,000 |
| Key function certificate, per role | €50 |
| Transfer of a qualifying interest | €1,500 |
| Compliance contribution | Monthly, on gaming revenue per game type |
The annual fee is payable in advance for the 12 months after the license is issued and on every anniversary. These figures match the MGA's February 2023 guidance note, so the fixed fees have not changed from 2024 to 2026.
How the MGA Compliance Contribution Works
The compliance contribution is Malta's charge on revenue from players outside Malta. It is paid monthly, by the 20th of the following month, on gaming revenue per game type, in bands that fall as revenue grows, under the MGA's guidance note on license fees and taxation. That charge is the main difference from a Curaçao gambling license, which costs €47,450 a year and nothing on revenue.
| Yearly gaming revenue band | Type 1, casino | Type 2, fixed-odds betting |
|---|---|---|
| First €3,000,000 | 1.25% | 4.00% |
| Next €4,500,000 | 1.00% | 3.00% |
| Next €5,000,000 | 0.85% | 2.00% |
| Next €7,500,000 | 0.70% | 1.00% |
| Next €10,000,000 | 0.55% | 0.80% |
| Next €10,000,000 | 0.40% | 0.60% |
| Remainder | 0.40% | 0.40% |
| Minimum a year | €15,000 | €25,000 |
| Maximum a year | €375,000 | €600,000 |
Pool and peer-to-peer games start at 4% of the first €2,000,000 and taper to 0.40%, with a €25,000 minimum and a €500,000 cap. New operators do not pay the full minimum until a full license period has passed, and qualifying start-ups get a 12-month moratorium.
Gaming Tax and Corporate Tax in Malta
Malta's 5% gaming tax applies only to gaming revenue from players based in Malta, meaning players established, with a permanent address or usually resident there, under the Gaming Tax Regulations. An operator whose players are all abroad pays the compliance contribution instead and no gaming tax.
Profit is taxed at Malta's 35% headline corporate rate. Under Malta's full imputation system shareholders can claim refunds that bring the effective rate down to between 0% and 10%, and since 2 September 2025 a company can instead opt for a 15% final rate with no shareholder refund. Dividends paid to non-residents carry no withholding tax, and Malta has about 80 tax treaties.
The gap between the 35% headline and what a group pays after refunds is why any comparison of iGaming tax by jurisdiction has to model the group structure rather than quote the rate.
MGA License Requirements
A license goes only to a person established in the European Economic Area (S.L. 583.05, reg. 10(1)), and the MGA's FAQ confirms that any EU or EEA entity may apply. Key function holders are approved by the MGA under Directive 3 of 2018, and the FAQ states no Malta residence rule for them.
Share capital must be issued and paid up at €100,000 each for casino-type games and fixed-odds betting, €40,000 each for pool games and controlled skill games, and €40,000 for critical gaming supply. Several types add up, capped at €240,000. The money stays in the company as funding, not as a fee.
B2B Licenses From the MGA
Game providers and back-office platforms hold a B2B license from the MGA, with a fixed annual fee that rises with the supplier's revenue.
| B2B license | Supplier's yearly revenue | Annual fee |
|---|---|---|
| Critical gaming supply | Up to €5,000,000 | €25,000 |
| Critical gaming supply | €5,000,000–10,000,000 | €30,000 |
| Critical gaming supply | Over €10,000,000 | €35,000 |
| Critical gaming supply, controlled skill games only | Any | €10,000 |
| Software supply, back office | Up to €1,000,000 | €3,000 |
| Software supply, back office | Over €1,000,000 | €5,000 |
Crypto and the MGA
Under the MGA FAQ, a third-party provider that accepts virtual financial assets from players needs a VFA license, and the use of distributed ledger technology needs MGA approval through the Licensee Portal. The MGA's Policy on the Use of DLT sets its final position on accepting virtual financial assets and virtual tokens, so crypto under an MGA license runs through approved, licensed providers rather than the operator alone.
How Long an MGA License Takes
The MGA publishes no processing time. Its FAQ sets deadlines around the review. An application left in "incomplete" status for 60 days lapses, and a new licensee must go live within 90 days of the license being issued. Once granted, the license runs for ten years (S.L. 583.05, reg. 6(1)), and renewal costs another €5,000 application fee.
Industry estimates published in 2026 run from about eight to twenty months, far longer than the weeks quoted for Anjouan or the two to four months we plan for Georgia, which puts Malta near the bottom of any list of the easiest and fastest gambling licenses.
Who an MGA License Suits
- Groups with an EEA company: the license goes to any entity established in the EU or EEA.
- Casino operators at scale: the casino contribution falls to 0.40% and stops at €375,000 a year.
- Businesses planning a decade ahead: each license and renewal runs ten years.
- Groups using Malta's tax refunds: shareholder refunds take the 35% headline rate down to between 0% and 10%.
It is the wrong tool in these cases:
- Launches that need to be live within months rather than a year
- Small sportsbooks, where betting's 4% top band and €25,000 minimum weigh most
- Budgets that cannot hold €100,000 of share capital per casino or betting type
Malta Compared to Georgia's International Permit
Malta and Georgia both license through a state authority, so the difference lies in the terms. The table sets the MGA's B2C license against Georgia's international permits, created by Law No. 1822 of 25 June 2026, on the points we use to compare gambling licenses, as of October 2026.
| Point | Malta, MGA | Georgia, international permit |
|---|---|---|
| Issuer | Malta Gaming Authority | Revenue Service of the Ministry of Finance |
| Verticals | One license, game types added | Separate permit for casino, slots and betting |
| Government fees | €5,000 once, €25,000 a year | €34,400 a year per permit; year one adds an audit of up to €12,000 and integration of up to €34,400 |
| Charge on revenue | Compliance contribution 0.40%–4%; 5% tax on Malta players | 5% of foreign players' GGR plus 1% monitoring fee |
| Profit tax | 35%, 0%–10% after refunds, or 15% final | None on retained profit |
| Dividends to non-residents | No withholding | 5%, or 0% under the Malta treaty and several others |
| Tax treaties | About 80 | 58 |
| Minimum share capital | €100,000 per casino or betting type | None |
| Term | 10 years | 5 years |
| Company and base | EEA-established company | Georgian company, management address and servers in Georgia |
| Time to license | No published standard; 8–20 months, industry estimate | 2–4 months; decision within 20 days or deemed issued |
| Crypto stakes | Through VFA-licensed providers, with DLT approval | No lawful route today |
Georgia's case against Malta is speed, capital and the operating base. The Revenue Service must decide within 20 days of a complete filing or the permit is deemed issued, and the law sets no minimum share capital where Malta asks €100,000 paid up for each casino or betting type.
On payments, Georgia's 2021 ban on gambling payments, in Article 13¹ of the Payments Law, applies only to foreign gambling companies and to payments by Georgian residents, so it does not stop Georgian banks and payment providers serving a Georgian-licensed operator. Georgian-licensed operators already take Visa, Mastercard and American Express deposits, with channels at TBC Bank, Bank of Georgia and Liberty Bank, and Visa's rules on licensed gambling merchants and domestic acquiring fit a permit that puts the license, the company and a Georgian acquirer in one country.
The base is already there. Tbilisi is Evolution's largest live-casino hub, with 4,813 staff in Georgia at the end of 2025, and average gross monthly earnings in Georgia were about €821 in the second quarter of 2026, or about €1,513 in information and communication, according to Geostat.
Malta is stronger on term and treaties. Its license runs ten years against Georgia's five, and its treaty network is larger. The two also connect, since Georgia's treaty with Malta lowers the 5% dividend withholding to 0% for a Maltese parent of a Georgian permit holder.
Georgia's costs are set per vertical. Online casino games and online slots are separate permits at about €34,400 a year each, the first year adds the platform audit and control-system integration, and the 5% tax and 1% monitoring fee are owed in loss-making months too. Georgian citizens may not play, and the permit offers no lawful crypto deposit route today.
MGA License FAQ
How much does an MGA license cost?
€5,000 to apply and €25,000 a year, plus a monthly compliance contribution on gaming revenue, as of October 2026. The contribution has a yearly minimum of €15,000 for casino games and €25,000 for fixed-odds betting, and share capital of €100,000 per casino or betting type must be paid up.
How long does it take to get an MGA license?
The MGA publishes no processing time, and industry estimates run from about eight to twenty months. An incomplete application lapses after 60 days, and a new licensee must go live within 90 days of issue.
How long is an MGA license valid?
Ten years, for an original or a renewed license, under regulation 6(1) of the Gaming Authorisations Regulations. Renewal costs a €5,000 application fee, and the €25,000 annual fee is paid every year in between.
How much share capital does an MGA license need?
€100,000 issued and paid up for each of casino-type games and fixed-odds betting, and €40,000 for each of pool games, controlled skill games and critical gaming supply. Several types add up, capped at €240,000.
Does Malta charge gaming tax on foreign players?
No. The 5% gaming tax applies only to revenue from players based in Malta. Revenue from players abroad pays the compliance contribution, and the company's profit pays corporate tax.
Can a company outside the EU get an MGA license?
Only through an EEA-established company, since the regulations bar anyone not established in the European Economic Area from holding a license. Any EU or EEA entity may apply, and the MGA states no Malta residence rule for key function holders.
What is the MGA compliance contribution?
A monthly charge on gaming revenue per game type, paid by the 20th of the following month. It starts at 1.25% for casino games and 4% for fixed-odds betting and falls in bands to 0.40%, with yearly minimums and caps.