No. 505
RESUMPTION OF DUTIES BY THE PRIME MINISTER
IT is notified for general information that the Hon. Robert Abela, KUOM, BA, LLD, Adv. Trib. Melit., MP, resumed duties as Prime Minister on Wednesday, 1st April, 2026, and that the arrangements made by Government Notice No. 500 of 30th March, 2026, ceased to have effect accordingly.
1st April, 2026
No. 506
OMMISSIONERS FOR JUSTICE (CAP. 291)
It is being notified for general information that in accordance with the Commissioners for Justice Act (Cap. 291), the Prime Minister approved the renewal of appointment as Commissioner for Justice for a period of two years of:
Sladden, Dr Sandra – from the 4th May, 2026.
1st April, 2026
No. 507
ADMINISTRATIVE JUSTICE ACT (CAP. 490)
Panels on the Administrative Review Tribunal
IT is notified that in terms of the Administrative Justice Act (Cap. 490), the appointment as Assistant within the Administrative Review Tribunal was approved as follows:
Fiscal Panel
Dr Carlos Bugeja
Dr Victoria Cuschieri
for a period of four (4) years from the 21st February, 2026
1st April, 2026
No. 508
MINISTRY FOR FINANCE
Explanatory Notes for the purposes of article 3(2)(c) of Chapter 512 of the Laws of Malta)
1. Introduction
| Title of regulations | Gaming Tax (Amendment) Regulations, 2026 |
| Activity to be regulated | Gaming tax |
| Responsible entity | Malta Gaming Authority (hereinafter referred to as the “Authority") |
2. Summary and background
The Authority is amending the Gaming Tax Regulations (S.L. 583.10) to re-structure the gaming taxes that are payable to the Authority by its authorised persons, regardless of whether they are operating a gaming premises or provide remote gaming services, when they offer their gaming services that are tantamount to qualifying activity to any players that are physically present in Malta.
Further to the above, a levy on broadcasting services in studios, that are provided by authorised persons that provide a critical gaming supply, shall also be increased and shall continue to be charged on an annual basis.
3. Overview of the structure of the instrument
The amending regulations are made up of nine (9) regulations and consist of the following:
1. Citation and commencement.
2. Amends regulation 2 of the principal regulations.
3. Substitutes regulation 3 of the principal regulations.
4. Substitutes the heading of Part III of the principal regulations.
5. Substitutes regulation 4 of the principal regulations.
6. Deletes regulation 5 of the principal regulations.
7. Amends regulation 6 of the principal regulations.
8. Amends regulation 8 of the principal regulations.
9. Deletes Part VII of the principal regulations.
4. Commentary
The principal changes introduced by the amending regulations are as follows:
a. The re-configuration of the gaming tax payable by both operators of gaming premises and remote gaming operators that offer a gaming service that constitutes a qualifying activity offered to any player who is physically present in Malta at the time when the gaming service is provided under regulation 3. The current concepts of gaming tax and the levy on gaming devices shall be amalgamated into one, singular gaming tax, which shall be structured according to authorised game type, or whether the service is offered through a controlled gaming premises, or as a junket or junket event.
b. A levy on broadcasting services from studios that are provided by critical gaming supply providers shall also be increased. This levy, which is highlighted in Part III of the principal regulations, shall be charged on an annual basis.
c. Part VII of the current Gaming Tax Regulations shall be deleted since it is now obsolete.
5. Concluding sections
The amending regulations shall come into force on 1st October 2026.
These Explanatory Notes shall not be construed as guidelines, explanations or instructions relating to the Gaming Tax Regulations.
For further information please contact:
Dr Zachary Sciberras
Manager – Legal and Enforcement
Malta Gaming Authority
Email: [email protected]
Mobile: +356 25469000
N.B. These Explanatory Notes are not intended to be an exhaustive description of the instrument nor a substitute thereof or a legislative supplement to it. These Explanatory Notes do not purport to be an authoritative ruling on the interpretation of the legislation.
1st April, 2026
