Regulatory change digest, Q4 2026: Curaçao, Malta and the UK

This is our first quarterly digest. It covers the changes that matter to licensed operators and suppliers in the three jurisdictions we advise on, and what we suggest you do about them.

Malta: a new gaming tax and a narrower VAT exemption

• From 1 October 2026 gaming tax is tiered by type of game instead of a flat 5%: 15% on type 1 games (casino games with a random number generator, virtual sports, poker against the house and lotteries) and 10% on types 2, 3 and 4 (including fixed-odds betting, poker, bingo, betting exchanges and controlled skill games). Controlled gaming premises and junkets stay at 5%.
• The tax applies to services delivered to players in Malta. Revenue from players elsewhere is outside it.
• The VAT exemption for gambling has been narrowed to low-risk games, occasional junket events and on-site sports betting facilities. Most other gaming now falls within Maltese VAT.
• The annual levy for studio broadcasting facilities, for holders of a critical gaming supply licence, rises from €500 to €3,000.
• The changes are made by Legal Notices 84 and 86 of 2026.

What to do: re-run your Malta tax model for the new rates, check how your prices and bonuses account for VAT, and tell your finance team that the monthly gaming tax return now differs by game type.

United Kingdom: higher duty and a new fee schedule

• Remote Gaming Duty rose from 21% to 40% on 1 April 2026, and Bingo Duty was abolished on the same date.
• A new rate of General Betting Duty of 25% applies to remote sports betting from 1 April 2027. UK horseracing and self-service betting terminals stay at 15%.
• The Gambling Commission's new fee schedule applies from 1 October 2026. For a remote casino operating licence the application fee runs from £8,185 and the annual fee from £7,000, rising with gross gambling yield. The first annual fee is due 30 days after the licence is issued and is reduced by 25%.

What to do: update your UK margin and pricing for the duty change, and check which fee category your expected gross gambling yield puts you in before your next renewal.

Curaçao: the supplier deadline is set

• The Curaçao Gaming Authority announced on 24 June 2026 that the two-year transitional period under the LOK ends on 24 December 2026, and that supplier licensing and registration rules become fully enforceable from then.
• Suppliers established in Curaçao that provide critical services or goods to gaming licence holders need a CGA supplier licence and registration. Foreign suppliers do not need a Curaçao supplier licence, but must register.
• The CGA recommended that locally established suppliers apply by 1 September 2026, and expects the registration process to open in October 2026.

What to do: if you supply platforms, games or services to Curaçao-licensed operators, confirm now whether you must be licensed or registered, and start the application. If you are an operator, ask your suppliers where they stand.

Sources

HM Treasury, Gambling duty changes (26 November 2025); UK Gambling Commission, fees for a remote casino operating licence (effective 1 October 2026); Malta Legal Notices 84 and 86 of 2026; Curaçao Gaming Authority announcement of 24 June 2026. Taxes and fees depend on your structure, so check the position for your business.