Remote Gaming Licenses are issued under the Legal Notice 176 of the Lotteries and Other Games Act, 2001.

There are 4 types of Remote Gaming License:

• Class 1: Online gaming license, defined by operators who partake in unlimited risk on games depending on repetitive occurrences - risk taking on repetitive games generated by random events. (Interactive Games, Casinos, Community Games, Lotteries, Slots, etc.)
  
  TAX SUMMARY
  
  Class 1: LM2,000 (EUR4,600) per month for the first six months, subsequently LM3,000 (EUR 6,900) per month.
  
  Class 1 under Class 4: The gaming tax payable by casino operator is LM500 (EUR1,150) per month.
  
  
• Class 2: Online betting office license, defined by operators who manage their risk on a singular event - risk taking by creating a market and backing that market. (Sports Betting, etc.)
  
  TAX SUMMARY
  
  Fixed-odds betting: 0.5% on the gross amount of the bets accepted.
  
  On betting exchanges: 0.5% on the sum of all net winnings calculated per player per betting market. (in cases where the exchange is involved in the risk)
  
  Pool betting: 0.5% on the aggregate of stakes paid.
  
  
• Class 3: license to promote and abet gaming from Malta, defined by operators who promote or abet gaming from Malta. (P2P, Betting Exchanges, Bingo, Poker, Tournaments, etc.)
  
  TAX SUMMARY
  
  Tax is a percentage of net takings. Percentage amount depends on nature of operation.
  
  
• Class 4: license to host and manage online other gaming operators, excluding the licensee himself. (Platform operators, Software Vendors)
  
  TAX SUMMARY
  
  The gaming tax payable by the host platform is NO TAX for the first six months of operation, LM1,000 (EUR2,300) per month for the subsequent 6 months and subsequently LM2,000 (EUR4,600) per month for the entire duration of the license.
  
  
• TAX CAPPING
  
  a. The maximum gaming tax payable by one licensee in respect of any one license is LM200,000 (EUR 460,000).
  
  b. However, in case where casino operators (under Class 1) operate from the host platform (under Class 4 license), the tax cap is applicable to the total tax payable by all licenses in this ‘cluster’ together. In this case, the tax cap is reached when the sum of tax payable by all casino operators licensed under Class 1 and their common host platform reaches Lm200,000.
  
  

The license application process is divided into 3 stages as follows:

First Stage: Fit and Proper

• Application for Remote Gaming License (Form LGA/51/2004-1)
• Personal Declaration Form (Form LGA/51/2004-2)
• Personal Declaration Form (to be filled by the key official)

Second Stage: Business and Technical Ability Assessment

• Business Entity Information Form (LGA/51/2004-3)

Third Stage: Compliance Audit

• A Service Provider Authorization Form (LGA/51/2004-4)