Why Malta? The EU Reference Jurisdiction
Malta was the first EU member state to regulate online gambling, and the Malta Gaming Authority (MGA) has since established itself as the most recognised regulator in the industry. An MGA licence allows you to operate across the EU under a robust regulatory framework, access tier-one payment processors and attract the most important software providers in the market.
In 2026, over 300 operators and 700 B2B providers operate under MGA licence, making Malta the jurisdiction with the highest concentration of iGaming companies worldwide.
Types of MGA Licence: B2C and B2B
The MGA issues two main licence categories, each aimed at a different type of business:
| Type | For Whom | Minimum Capital | Annual Fee |
|---|---|---|---|
| B2C Gaming Service | Casino, sports betting, poker operators | €100,000 | €25,000 |
| B2B Critical Supply | Software providers, platforms, RNG suppliers | €100,000 | €25,000 |
Main Requirements for an MGA Licence
To obtain a B2C MGA licence, applicants must meet a series of corporate, technical and compliance requirements:
- Corporate establishment: Company incorporated in Malta (or in an approved jurisdiction with a branch or subsidiary in Malta).
- Key person due diligence: All directors, shareholders with over 10% and key persons must pass a Fit & Proper background check.
- Minimum capital: €100,000 demonstrated as available capital.
- Segregated accounts: Player funds must be kept in accounts separate from operating capital.
- Certified technical system: The technology platform must be audited and certified by an MGA-approved testing laboratory.
- AML/KYC policies: Approved anti-money laundering and identity verification compliance manuals.
- Responsible gambling: Self-exclusion tools, deposit limits and player protection protocols.
Application Process: Step by Step
| Phase | Description | Duration |
|---|---|---|
| 1. Pre-application | Initial meeting with the MGA, business model review, scope definition | 2-4 weeks |
| 2. Documentation | Business plan preparation, key person due diligence, AML/KYC manuals | 6-10 weeks |
| 3. Submission | Official application filing with payment of application fees (€5,000 – €25,000) | 1 week |
| 4. MGA Review | MGA reviews documentation, may request additional information | 8-16 weeks |
| 5. Technical Testing | Platform audit and certification by approved testing laboratory | 4-8 weeks |
| 6. Approval | Licence issuance, annual fee payment, commence operations | 2 weeks |
Total estimated time: 4 to 6 months from the start of document preparation.
Real Costs of an MGA Licence in 2026
| Item | Cost |
|---|---|
| Application fee (B2C/B2B) | €5,000 – €25,000 |
| Annual supervisory fee | €25,000/year |
| Minimum capital (blocked) | €100,000 |
| Technical audit (approved lab) | €15,000 – €50,000 |
| Company setup + Malta office | €5,000 – €15,000/year |
| Legal and advisory fees | €20,000 – €60,000 |
| Estimated total investment (year 1) | €170,000 – €275,000 |
Malta vs. Spain: Which Jurisdiction to Choose?
| Criteria | Malta (MGA) | Spain (DGOJ) |
|---|---|---|
| Geographic coverage | Europe + unregulated markets | Spain only |
| GGR tax rate | 5% GGR + 5% Malta corporate tax | 20-25% GGR |
| Market recognition | International (maximum) | Spain only |
| Processing time | 4-6 months | 6-12 months |
| Local presence | Presence in Malta required | Representative in Spain |
| Advertising in Spain | Not permitted without DGOJ | Yes, with restrictions |
Many operators adopt a dual strategy: MGA licence for international operations and DGOJ licence to access the Spanish market with direct advertising.
Tax Advantages of Operating from Malta
Malta offers one of the most competitive corporate tax regimes in the EU for iGaming companies. The nominal corporate tax rate is 35%, but through the dividend refund system, non-Maltese shareholders can recover 6/7 of the tax paid, resulting in an effective tax burden of approximately 5%. Combined with the 5% GGR (Gross Gaming Revenue) tax, Malta is the most fiscally efficient jurisdiction for European operators.
Frequently Asked Questions about the MGA Licence
How much does an MGA licence in Malta cost?
Application fees range from €5,000 to €25,000. Including minimum capital, technical audit, company setup and advisory fees, total first-year investment is typically €170,000 – €275,000.
How long does it take to get an MGA licence?
Between 4 and 6 months from submission of the complete application. With proper document preparation, some processes complete in under 4 months.
What types of MGA licences are available?
Mainly B2C (Gaming Service Licence for casino, betting, poker operators) and B2B (Critical Supply Licence for software providers and platforms). Each has sub-types based on the game or service category.
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