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Malta’s overhauled tax framework for the gaming sector came into force on 1 October 2026, introducing a new structure for gaming taxes alongside significant changes to the VAT treatment of gambling services. The reforms are intended to make the system more predictable while reshaping how different forms of gaming are taxed. The changes were enacted through Legal Notices 84 and 86 of 2026, covering gaming tax and VAT respectively. The government and Malta Gaming Authority (M