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Malta Narrows VAT Exemption for Gambling and Betting Activities Effective 1 October 2026

  • Legal Notice 86 of 2026 narrows the VAT exemption for gambling and betting activities in Malta.
  • The changes affect the VAT treatment of gambling, betting, and related supplies, reducing the scope of current exemptions.
  • The amendments may allow gaming operators to recover more input VAT, reducing VAT leakage.
  • The new rules take effect on 1 October 2026.

Source: whpartners.eu

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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