Key facts (as of 29 October 2026)
- Malta: the Malta Gaming Authority (MGA) licenses under the Gaming Act (Cap. 583), in force since 1 August 2018. The fixed annual licence fee is €25,000, plus a monthly compliance contribution banded by revenue (MGA guidance note). From 1 October 2026, L.N. 84 of 2026 levies gaming tax of 15% (Type 1) or 10% (Types 2–4) on revenue from players physically present in Malta (legislation.mt).
- Gibraltar: the Gambling Act 2025 came into operation on 1 April 2026, except sections 55–77 (LN 2026/064). Duty is 0.15% of gross betting or gaming profit, with the first £100,000 exempt (LN 2026/065).
- Isle of Man: the Gambling Supervision Commission (GSC) licenses under the Online Gambling Regulation Act 2001. An online gambling licence costs £36,750 a year (fees effective 6 July 2023). Gambling duty is 1.5% on the first £20m of yield a year, 0.5% on the next £20m and 0.1% above £40m (Customs and Excise Notice 451 MAN).
- Alderney: the Alderney Gambling Control Commission (AGCC) issues Category 1 and Category 2 eGambling licences under the Alderney eGambling Ordinance 2009. A new licence costs £35,000, or £17,500 for the first year with no previous Alderney activity. Category 1 renewals run from £35,000 to £400,000 by net gaming yield (AGCC fee table "as of 1st April, 2015").
Side-by-side
| Malta | Gibraltar | Isle of Man | Alderney | |
|---|---|---|---|---|
| Regulator | Malta Gaming Authority | Gambling Commissioner and Licensing Authority | Gambling Supervision Commission | Alderney Gambling Control Commission |
| Website | mga.org.mt | gamblingdivision.gov.gi | isleofmangsc.com | gamblingcontrol.org |
| Main law | Gaming Act (Cap. 583) | Gambling Act 2025 | Online Gambling Regulation Act 2001 | Alderney eGambling Ordinance 2009 |
| B2C licence types | Gaming services by game type: Type 1 casino-style, Type 2 fixed-odds betting, Type 3 peer-to-peer, Type 4 controlled skill games | B2C, aggregator and others | Online gambling licence, sub-licence, network services | Category 1 and Category 2 eGambling licences, temporary licence |
| Annual licence fee | €25,000 fixed, plus compliance contribution | £50,000–£200,000 for B2C by yield | £36,750 | £35,000–£400,000 (Category 1 renewal) |
| Gaming tax or duty | 15% / 10% on revenue from players in Malta (from 1 October 2026) | 0.15% of gross profit, first £100,000 exempt | 1.5% / 0.5% / 0.1% bands | Not covered here |
NoteA hub licence covers the hub. Countries such as Great Britain, Sweden, Germany, the Netherlands, Italy, Spain and France require their own licence to serve their residents (see EU national gambling regulators and UK Gambling Commission).
Malta
The MGA licenses business-to-consumer gaming services and business-to-business critical gaming supplies. B2C game types run from Type 1 to Type 4 (Gaming Definitions Regulations, S.L. 583.05).
Fees. A non-refundable fixed annual licence fee of €25,000, plus a compliance contribution paid monthly and banded by revenue (MGA, "Guidance Note: Licence Fees and Taxation"):
| B2C type | Minimum | Maximum | First band |
|---|---|---|---|
| Type 1 (casino-style) | €15,000 | €375,000 | 1.25% on the first €3m |
| Type 2 (fixed-odds betting) | €25,000 | €600,000 | See guidance note |
| Type 3 (peer-to-peer) | €25,000 | €500,000 | See guidance note |
| Type 4 (controlled skill games) | €5,000 | €500,000 | See guidance note |
Gaming tax from 1 October 2026. The Gaming Tax (Amendment) Regulations, L.N. 84 of 2026, set gaming tax at 15% for Type 1 and 10% for Types 2–4. It applies to gaming revenue from players physically present in Malta, not to the operator's worldwide revenue.
Gibraltar
The Gambling Act 2025 replaced the earlier framework from 1 April 2026, except sections 55–77, which await a later commencement (LN 2026/064). The Gambling Duties and Licence Fees Regulations 2026 (LN 2026/065) set:
| Item | Amount |
|---|---|
| Gambling duty | 0.15% of gross betting or gaming profit; first £100,000 exempt; paid in quarterly instalments |
| Deductions | Chargebacks deductible; bonuses not deductible |
| Application fee, B2C | £30,000 |
| Application fee, aggregator | £20,000 |
| Annual B2C fee | £50,000 (yield under £20m); £100,000 (£20m–£300m); £200,000 (over £300m) |
| Licence for holding or managing customer funds (non-bank) | £50,000 a year |
The separate customer-funds licence is worth noting for payments: a non-bank entity holding or managing gambling customers' money needs its own Gibraltar licence.
Isle of Man
The GSC licenses online gambling under the Online Gambling Regulation Act 2001. Fees effective 6 July 2023:
| Licence | Fee |
|---|---|
| Application | £5,250 |
| Full online gambling licence | £36,750 a year |
| Sub-licence | £5,250 |
| Network services licence | £52,500 |
| Software supplier licence | £36,750 |
Gambling duty is charged under the Gambling Duty Act 2012 on gambling yield, at marginal annual rates (Notice 451 MAN):
| Annual gambling yield | Rate |
|---|---|
| First £20m | 1.5% |
| Next £20m | 0.5% |
| Above £40m | 0.1% |
Alderney
The AGCC licenses under the Alderney eGambling Ordinance 2009. Its fee table, stated "as of 1st April, 2015":
| Item | Fee |
|---|---|
| Category 1 or 2 licence, new applicant with no previous Alderney activity, first year | £17,500 |
| Category 1 or 2 licence, other new applications | £35,000 |
| Category 1 renewal | £35,000 (net gaming yield under £500,000) up to £400,000 (£30m or more) |
| Category 2 renewal | £35,000 |
| Temporary eGambling licence | £10,000 a year |
| Initial application deposit | £10,000 |
| Maximum financial penalty | £250,000 or 10% of turnover, whichever is greater |
Choosing between hubs
flowchart TD
A[Operator needs a hub licence] --> B{Serving players in a country with its own regime?}
B -- Yes --> C[Local licence needed as well]
B -- No --> D{Main concern}
D -- Bank and PSP acceptance in the EU --> E[Malta]
D -- Low duty rates --> F[Gibraltar or Isle of Man]
D -- Banded fees by yield --> G[Alderney]This chart is a simplification for orientation, not advice.
Timeline
| Date | Event |
|---|---|
| 1 April 2015 | Alderney fee table date |
| 1 August 2018 | Malta Gaming Act (Cap. 583) in force |
| 6 July 2023 | Isle of Man licence fees take effect |
| 1 April 2026 | Gibraltar Gambling Act 2025 in operation (except ss.55–77); new duties and fees |
| 1 October 2026 | Malta gaming tax of 15% / 10% on revenue from players in Malta |
Q/A
Does Malta tax all of an MGA licensee's revenue?
Not under L.N. 84 of 2026. The 15% and 10% gaming tax applies to revenue from players physically present in Malta. Fees and the compliance contribution are separate.
Why does Gibraltar have a separate licence for customer funds?
The Gambling Duties and Licence Fees Regulations 2026 list a £50,000 annual fee for a licence to hold or manage customer funds by a non-bank. Payment and wallet providers serving Gibraltar operators should check whether they need it.
Are these licences enough to serve players across the EU?
No. Many EU countries require a national licence. A hub licence mainly helps with banking and with markets that do not license locally.
Sources
- Malta, Gaming Act (Cap. 583): https://legislation.mt/eli/cap/583/eng/pdf
- Malta, Gaming Definitions Regulations (S.L. 583.05): https://legislation.mt/eli/sl/583.5/eng/pdf
- MGA, Guidance Note: Licence Fees and Taxation: https://www.mga.org.mt/app/uploads/Guidance-Note-Licence-Fees-and-Taxation.pdf
- Malta, L.N. 84 of 2026, Gaming Tax (Amendment) Regulations: https://legislation.mt/eli/ln/2026/84/eng/pdf
- MGA, B2C remote gaming services licences: https://www.mga.org.mt/licensee-hub/applications/b2c-licences/remote-gaming-services/
- HM Government of Gibraltar, Gambling Division, getting licensed: https://www.gamblingdivision.gov.gi/getting-licensed
- Gibraltar, Gambling Act 2025 commencement notice (LN 2026/064) and Gambling Duties and Licence Fees Regulations 2026 (LN 2026/065), via the Gibraltar gambling pages: https://www.gibraltar.gov.gi/gambling
- Isle of Man GSC, OGRA licence fees: https://www.isleofmangsc.com/media/mxhgu2pg/ogra-licence-fees-v1025.pdf
- Isle of Man Customs and Excise, Notice 451 MAN, Gambling Duty: https://www.gov.im/media/1393645/notice-451-man-gambling-duty-uploaded-130726.pdf
- Isle of Man, Gambling Duty Act 2012: https://legislation.gov.im/cms/images/LEGISLATION/PRINCIPAL/2012/2012-0006/2012-0006_1.pdf
- AGCC, fees: https://www.gamblingcontrol.org/regulation-framework/fees
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