VAT exemption for gambling & betting to be revised

LN 84 of 2026 has introduced a revision to the wording of item 9 of Part 2 to the Fufth Schedule to the VAT Act. The provision, which currently exempts:

“Government lotto and lotteries, the supply of agency services related thereto, and such other supplies related to gambling as may be approved by the Minister.”

will be revised with effect from 1 October 2026 to read:

“Betting, lotteries and other forms of gambling, as may be approved by the Minister.”

This amendment relates to enhancements to Malta’s VAT and Gaming tax framework for the section, as announced in a press release issued by the MTCA and the MGA.