The MGA license is the gold standard of iGaming — and the most demanding one. A Malta Gaming Authority license signals Tier-1 credibility to banks, payment providers, game studios and players. In exchange, the regulator expects real substance in Malta, share capital of 40,000–100,000 EUR, approved key function holders, and a licensing process that realistically takes 7–12 months. The reward: a 10-year license, an effective corporate tax rate of about 5%, and gaming tax charged only on revenue from Malta-based players.
A Malta gaming license — also called an MGA license or remote gaming licence — is an authorization issued by the MGA under the Gaming Act 2018 (Cap. 583) that permits a company to offer online gambling services. Since the 2018 reform the Authority issues two license categories: a B2C Gaming Service Licence for operators and a B2B Critical Gaming Supply Licence for software and platform suppliers. Each runs for 10 years and covers up to four game types under a single authorization. Malta was the first EU member state to comprehensively regulate remote gaming, back in 2004, and remains home to several hundred licensed operators.
When deciding which operators are fit for their online gambling license, the Malta Gaming Authority is extremely thorough and demanding. All applicants must go through a very stringent and comprehensive process to prove that they meet the rigorous licensing criteria. The time needed to get the license depends a great deal on the applicant’s ability to provide all the necessary information and documentation to the MGA in a timely manner. After the operator submits the application and requested information, the desk-based review usually takes 12–16 weeks — but the whole process, including company formation, bank account opening, preparations, application submission and review, takes 7–12 months.
One correction worth making up front: a Malta gaming license is not an EU passport. There is no mutual recognition of gambling licenses in EU law, and markets with their own regulators require a separate local license — a position the Court of Justice confirmed explicitly in the Lottoland case (C-440/23). What the MGA license does deliver is covered in detail further down this page.
Private Financial Services has structured gaming companies in Malta, the UK, Estonia, Curacao and the Isle of Man for over a decade. On this page: the real MGA fee schedule, the four game types, share capital rules, the four-stage review process, and the 2026 tax changes every applicant must budget for.
Malta Gaming License and Licensing Process
The process of applying for the Malta gaming license is streamlined, allowing the applicants to submit all the required documentation and information at once. When the necessary documentation is submitted, the MGA starts the evaluation process. It includes several steps to decide if the applicant is prepared and capable of conducting their operations in line with the Authority’s norms and requirements.
The application moves through four sequential stages:
Stage 1 — Fit and Proper. Is the applicant fit and proper to operate an online gaming company in Malta? The MGA examines the background and financial standing of all shareholders, UBOs and key personnel, running probity checks in cooperation with international regulators and law enforcement;
Stage 2 — Business Planning. Does the applicant have a sustainable business strategy in place? A detailed three-year business plan covering company structure, objectives, financial forecast, marketing strategy, growth targets and HR plans;
Stage 3 — Operational and Statutory Review. Can the applicant fulfil the prescribed requirements from an operational and statutory perspective? Corporate documentation, policies and procedures, technical setup, terms and conditions, rules and game procedures, and any other document the MGA may ask for;
Stage 4 — System Review. Has the applicant performed the necessary tests and implementation to confirm that it operates, in a technical environment, as described in the application? A live-environment audit by an independent MGA-approved auditor, at the applicant’s expense.
Malta Gaming License
In the process of evaluating the operator’s application, the MGA assesses the information on the persons involved in administering the corporate entity applying for the license. This includes investigating and verifying the background of all shareholders, key personnel in charge of management and finance, and Ultimate Beneficial Owners. The Fit and Proper Test also involves the evaluation of the organization’s ability to conduct business. During the investigation, the MGA cooperates with regulatory and law enforcement agencies.
When the applicant clears the Fit and Proper test, the MGA moves on to an exhaustive and meticulous evaluation of the organization’s business plan. The applicant is expected to submit a detailed three-year business plan laying out the proposed operation. It should outline a comprehensive forecast of the future business: company structure, objectives, proposed marketing and distribution strategy, financial projection, growth goals, HR plans, and other performance targets and indicators.
In this stage, the Malta Gaming Authority will conduct a study of the necessary business instruments. The objects of this analysis are corporate documentation, policies and procedures, the technical system and setup, terms and conditions, rules and game procedures, and any other document the MGA may ask for. Operational documentation is reviewed against the MGA System Documentation Checklist.
These three stages complete the desk-based portion of the evaluation. The desk-based audit normally takes around 12–16 weeks, provided that all the submitted documentation and information is valid and correct. Operators deemed to have submitted inconsistent or low-quality applications are rejected and will have to reapply — the most common causes are gaps in UBO documentation and source-of-funds evidence.
Applicants who have successfully gone through the first three stages are notified by the MGA that their application was a success. They are then invited to perform the implementation of their operation onto the technical environment.
The MGA permits applicants 60 days to set up a trial implementation. Failing to complete the operation within that time frame will result in suspension, and the operator will have to reapply. During these 60 days the MGA may, at any time, request a system review. The system audit is carried out by an independent third party contracted by the MGA at the applicant’s expense at a fixed market price. During the review, the auditor will check the operation in a live environment to see if it is in line with what was proposed in the application.
To be successful, the operation should perform nearly identically to what was laid out in the business plan. If there are any significant deviations between the actual gaming system and the plan, the operator will have to reapply. If the certification process is completed successfully, the MGA grants a license valid for ten years.
Once the operation goes live, the online gambling platform and the entity providing it are subject to a number of compliance audits, conducted by an independent third party contracted by the MGA at the applicant’s expense at a fixed market price. Compliance is observed after the operation has been running for a year since obtaining the license, and at any other time in accordance with the audit plan determined by the MGA. An unsuccessful compliance review will result in suspension or termination of the license.
A practical note on sequencing: bank account opening is frequently the slowest single step in the whole project. Start it in parallel with company formation rather than after the application is filed.
Malta Gaming License Requirements in 2026
The MGA assesses people, funding and systems — not just paperwork. The core requirements are:
A company in Malta or the EEA with a registered office and genuine physical presence in Malta. The MGA conducts unannounced inspections, and a brass-plate address without real operations will be flagged;
A local director and approved key function holders — an MLRO or AML officer, a Data Protection Officer and a Compliance Officer — held by appropriately separate individuals, each cleared through the MGA’s Key Function approval process;
Fit-and-proper clearance for all shareholders, directors, UBOs and key persons: criminal record and police conduct certificates issued within the last three months, bank references, and source of wealth and source of funds evidence, assessed separately and in depth;
A three-year business plan with financial projections, marketing and distribution strategy, HR plans and performance targets;
Operational documentation reviewed against the MGA System Documentation Checklist: AML and KYC policies, a responsible gaming framework, player fund segregation, game rules and terms and conditions;
A technical setup in which the player and transaction database is hosted in Malta and remains accessible to the Authority. Other servers and equipment may be located elsewhere in the EU or EEA — full local hosting of the entire platform is not required;
Minimum share capital according to the license type, paid up before licensing.
The applicant’s financial reserves are also subject to the MGA’s inspection. A potential operator needs to adhere to minimum demands regarding the issued and paid-up share capital. The minimum required amount depends on the game type — and one B2C license can combine several game types, so you do not need a separate license per vertical.
Malta Gaming License – Type 1
operators are those managing their own risk by offering repetitive games whose outcome depends on random number generation. These games include casino games, slots, skill games, online lotteries and virtual sports.
minimum 100,000 EUR
Malta Gaming License – Type 2
operators manage their own risk by offering betting on matchbook-based events. Fixed odds, pool and spread betting all fall in this type.
minimum 100,000 EUR
Malta Gaming License – Type 3
operators are not exposed to the gaming risk but earn revenue by taking a commission from promotion and/or betting. This category includes peer-to-peer games, game portals, betting exchanges, bingo and poker networks.
minimum 40,000 EUR
Malta Gaming License – Type 4
operators can offer a B2B or B2C supply of controlled skill games such as fantasy sports.
minimum 40,000 EUR
B2B – Critical Gaming Supply
platforms, game software and other critical supplies to licensed operators.
minimum 40,000 EUR
In case operators are applying for multiple game types, they are liable for cumulative share capital per type, up to a maximum of EUR 240,000. A nuance most guides miss: share capital is a balance-sheet requirement retained in the company, not a fee paid to the regulator — and the licensee must maintain positive equity at all times.
Malta Gaming License and its Benefits
Respected License, Valid for 10 Years
The MGA license has the reputation of being one of the most prestigious across the globe and is the most recognised credential in iGaming. Since the Maltese Government brought forward its set of regulations on iGaming in 2004, the reputation of the Malta license has been constantly growing. The countrywide implementation of best industry practices and a pro-active approach by the local regulatory bodies have created a transparent and fair climate for gaming businesses. Since the Gaming Act 2018, licenses run for ten years — no annual renewal anxiety, just ongoing compliance.
Best-in-Class Banking and Payments Access
Tier-one banks and payment providers that decline offshore licensees routinely work with MGA operators. Game studios, affiliates and PSPs treat the license as a shortcut through their own due diligence. For projects where payment infrastructure is the bottleneck, this advantage alone justifies the cost of the license.
Attractive Fiscal Regime
The favourable tax regime in Malta benefits both the gambling operators and the country’s economy. Low taxes accelerate the growth of businesses, as they are able to obtain financial security and reinvest the profits back into their operations. In practice: a 35% headline corporate rate reduced to an effective rate of roughly 5% through Malta’s shareholder refund mechanism on trading income, and gaming tax charged only on revenue from players based in Malta.
Highly-Trained Workforce
One of the main reasons why Malta is a perfect iGaming environment is the availability of a highly-skilled workforce. Attractive employment prospects have drawn numerous quality professionals to the island, and the iGaming industry there employs over 10,000 people. Around them sits a mature ecosystem of specialised law and audit firms, hosting providers and testing labs — the contribution these expertly trained candidates and partners bring to an organization is invaluable.
Economic and Political Stability
Malta’s economy has been steadily growing for years. Unemployment numbers are low, GDP is rising, and inflation is under control. All of this creates a stable and secure environment in which businesses can flourish — and a regulator that publishes clear, predictable rules rather than changing them without warning.
Malta is an EU Member State
EU membership has helped Malta thrive in numerous economic sectors. It is a leading iGaming jurisdiction, hosts a fintech hub, and has proven itself in the esports and P2P gaming industries. For an operator this means EU AML directives, GDPR compliance and an onshore EU credential — everything institutional partners want to see. It does not, however, mean a passport: gambling licenses are not mutually recognised in the EU, and the market coverage section below sets out exactly what the license does and does not open.
Trusted by the Players
Having a Malta gaming license for the platform brings a great deal of trust from the players. The confidence players have in the MGA license is a result of strict control mechanisms and rigorous policies. All operators deemed worthy of the license are regularly monitored and audited to ensure that player protection is on a high level. The integrity of the offered games is ensured and controlled by independent licensed third-party supervision, which is what makes the Malta gaming license reputable.
Strict Anti-Money Laundering Regulations
Being a member of the European Union, Malta strictly follows all EU directives regarding the prevention of money laundering and maintains high standards in this field. Licensed gaming operators in Malta are subject to regular and rigorous FIAU and MGA inspections, which allow businesses and the government to cooperate on anti-money laundering procedures.
Onshore Status
Unlike in some other popular gaming jurisdictions, gaming operators registered in Malta enjoy the benefits of onshore status. As an EU member, Malta ensures that companies licensed on its territory can freely conduct international business. Malta’s onshore status is a guarantee of a stable, regulated and welcoming environment for gaming businesses.
Who the MGA License Is Not For
Malta is the high-cost, high-credibility option. If you need speed to market, minimal substance, or a first-year budget under 100,000 EUR, a Curacao or Anjouan license is the more rational starting point — and can later be complemented by an MGA application once the project scales. For a pure proof of concept, a Costa Rica setup is cheaper still. We advise on this trade-off honestly before you commit.
Malta Gaming License and Registrations Fee
Applicants and licensed operators face several non-refundable administrative fees prescribed by the Malta Gaming Authority. These include fees for applying for a new license, application for license renewal, key function certificate, transfer of a qualifying interest in a licensee, and a maintenance fee for a material supply certificate. Operators also pay annual license fees and compliance contributions. The cost of annual fees depends on the class of license and whether the operator works on a B2B or B2C basis; compliance contributions are calculated on the yearly revenue generated. Three separate cost layers apply, and they should not be added together as one number.
Layer 1 — Government fees.
— Application fee — €5,000, one-time and non-refundable;
— Annual license fee, B2C Types 1–3 — €25,000, fixed per license and not per game type;
— Annual license fee, B2C Type 4 only — €10,000, fixed;
— Annual license fee, B2B — €25,000–35,000, tiered by revenue;
— License renewal — €5,000, every ten years;
— System audit — approximately €2,500–7,500 for B2C, one-time, payable to the MGA-approved auditor.
Layer 2 — Compliance contribution, B2C only. A sliding-scale levy on worldwide gaming revenue, paid monthly, with annual minimums and caps per game type: Type 1 from €15,000 to €375,000; Type 2 from €25,000 to €600,000; Type 3 from €25,000 to €500,000; Type 4 from €5,000 to €500,000. Qualifying start-ups receive a 12-month moratorium on the compliance contribution — a relief worth building into your first-year model. B2B licensees are exempt.
Layer 3 — Taxes. Gaming tax is 5% and is charged only on revenue from players based in Malta; revenue from players outside Malta is out of scope. Corporate tax has a 35% headline rate, reduced to an effective rate of roughly 5% through Malta’s shareholder refund mechanism on trading income. Note for 2026 planning: announced changes raise the gaming tax rate from 1 October 2026, to 15% for Type 1 and 10% for Types 2–4, and narrow the VAT exemption for some B2C supplies — model the impact before committing. A Malta license does not cover taxes due in other regulated markets where you hold local licenses.
Realistic first-year budget. €5,000 application, plus the €25,000 annual fee, plus share capital of €40,000–100,000 retained in the company, plus the system audit, corporate setup, key function staffing, office and legal support. Most B2C projects should plan €130,000–250,000 and above all-in for year one, depending on scale.
Malta Gaming License and Reports
When the license application process is finished, the MGA grants the Licensee a 10-year gaming license. Upon obtaining it, the Licensee is to submit a “Go Live Date” which cannot be later than 60 days from receiving the license. Before that date, MGA representatives will tag the gaming equipment. From that moment, any eventual change to the gaming system, rules, technical setup, ownership, key function holders or anything else submitted in the license application has to be reported to the MGA in advance for authorization.
Below are the major reports that the MGA requires the holder of a Malta gaming license to submit in order to oversee the gaming activities.
Yearly Audited Accounts. Comprehensive reports which the MGA uses to review and analyse the overall financial and operational performance of the Licensee. Their preparation follows International Financial Reporting Standards, and they must be submitted no later than 180 days from the end of the fiscal year.
Half-Yearly Reports. The MGA requires management accounts covering the first half of the financial year. These should be submitted before the end of the eighth month of the company’s fiscal year.
Monthly Reports. Every month the holder of a Malta gaming license is required to submit a Gaming Tax report and a Player Funds report.
Compliance Audits. Conducted by MGA-approved independent auditors within the first year of going live and thereafter according to the Authority’s audit plan. A failed review can lead to suspension or termination of the license.
This list does not cover all the reports that may be required, as others could be requested occasionally.
Types of
licenses
There are two MGA licenses available — the B2C Gaming Service Licence (Business to Consumer) and the B2B Critical Gaming Supply Licence (Business to Business). Depending on the specific product, games and services the operator offers, different game types are available within these two main categories, and one B2C license can combine several of them.
The law passed in 2018 recognises only these two types of licenses. The CEO of the Malta Gaming Authority stated at the time that this should simplify application procedures and help the further development of Malta’s iGaming industry — and in practice it did, replacing a fragmented class system with a single multi-type authorization.
Which Countries Does
a Malta License Cover?
The honest answer: an MGA license is not an EU passport. There is no mutual recognition of gambling licenses in EU law, and markets with their own regulators — Germany, the Netherlands, France, Spain, Italy, the UK and others — require a separate local license. Recent EU case law, the Lottoland case (CJEU C-440/23), has confirmed this position explicitly.
What the license does deliver is a Tier-1, EU-regulated credential that opens doors with banks, PSPs, game providers and affiliates worldwide; lawful operation in markets that accept offshore or EU-regulated operators; and the strongest possible foundation for applying for local licenses in parallel. B2B licensees may supply operators licensed in the EU and EEA and in other well-regulated jurisdictions.
Operators remain responsible for verifying the legality of their offering in every market they target. On request, our lawyers will provide a current list of markets that accept an MGA-licensed operator without a local authorization.
How to Verify a
Malta Gaming License
Every active license can be checked in the MGA’s public register. Enter the company name or the license number in the MGA License Register to verify status, license type and covered game types.
Licensed operators are required to display their license number and a link to the MGA verification page in their website footer. If a site claims MGA licensing but does not appear in the register, treat it as unlicensed — and if you are acquiring an existing operation, make the register check the first step of your due diligence, not the last.
We, at Private Financial Services, have experience in setting up gambling structures all around the world. Our portfolio of licensing includes the following countries: Malta gaming license, UK gaming license, Guernsey gaming license, Alderney, Estonia, Lithuania, Sweden, Curacao, Isle of Man and even Russia.
We will take care of all matters: analysis of your business model and country selection, formation of the legal entity, assistance with third party providers and banks, preparation of all internal policies and procedures, assistance with the business plan and programme of operations, compliance, key function staffing, assistance with the application and document preparation, and communication with regulators.