Perspective
02 Apr 2026
3 minute read
VAT changes in gambling and betting
Deloitte Malta Tax Alert
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Legal Notice 86 of 2026 has just been published, amending the Fifth Schedule to the Value Added Tax Act with effect from 1 October 2026 as regards the VAT treatment of gambling and betting services in Malta.
The detail is yet to be fleshed out via Guidelines – the expectation is a narrowing of the VAT exemption (without credit) currently applicable to certain offerings such as sports betting, land-based casino, online live casino and lotteries, which should favourably impact the VAT recovery profile of B2C operators as well as certain B2B providers.
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