The UK Gambling Commission (UKGC) and Malta Gaming Authority (MGA) are two of the most-referenced gambling regulators for operators evaluating a European or UK-facing launch. Both are frequently mentioned in the same breath, but they differ meaningfully in licence structure, tax approach, and market scope. This guide sets out what's confirmed directly on each regulator's own materials, and is explicit about where a commonly repeated figure should be treated as reported rather than official.
Two Different Regulatory Models
The UK licence is a single national framework: as covered in our UK licensing guide, the Gambling Commission accepts direct remote operating licence applications on a rolling basis, and that licence does not extend beyond Great Britain, with no cross-border passporting to other markets. Malta's MGA, by contrast, is an EU/Malta-based regulator commonly discussed as a base for operators serving multiple European markets from a single licence. That framing is useful context, but it is not the same thing as a confirmed cost comparison — see below for exactly what MGA's own materials do and don't state on tax.
MGA's Licence Categories: B2C and B2B
The MGA issues two main licence categories. The B2C Gaming Service Licence covers Remote Gaming Services, Land-Based Casinos, Commercial Bingo Halls, Controlled Gaming Premises, and the National Lottery Licence. The B2B Critical Gaming Supply Licence covers Material Supply and Software & Systems Supply. This B2C/B2B split is conceptually similar to a distinction already important elsewhere on this site: a platform vendor's own licence (typically a software-supplier authorisation) is legally separate from the operator-facing licence a customer-facing business must hold directly — a point that applies to UKGC-registered vendors just as much as it does to MGA-registered ones.
MGA's Tax and Fee Structure — What's Confirmed and What Isn't
MGA's gaming tax is charged monthly on gaming revenue generated from Malta-based players. The exact current and upcoming percentages are not independently confirmed on the page text of MGA's own site that we could access this pass. Multiple Malta-licensing advisory sources report a current rate of roughly 5%, moving to a tiered structure of roughly 10–15% from 1 October 2026, following two MGA Legal Notices dated 1 April 2026. MGA's own announcement confirms the restructuring and the 1 October 2026 effective date, without publishing the specific numeral in the page text we were able to review — so treat the percentage figures above as reported by Malta-licensing advisory sources, not as an MGA-confirmed number.
On fees, MGA's structure combines an initial licence fee and an annual licence fee (both paid upfront and non-refundable) with a separate, revenue-based "Compliance Contribution" — approved start-ups receive a 12-month moratorium from the Compliance Contribution. This fee structure sits under Maltese subsidiary legislation S.L. 583.03. We are not publishing specific euro amounts here: secondary sources conflict with each other and with the primary fee schedule, which wasn't independently text-verified this pass. Confirm exact figures directly with MGA or Malta gaming counsel before budgeting against them.
How the UK's Cost Structure Compares
What we can compare with confidence is the UK side, which this site has already sourced directly: Remote Gaming Duty (RGD) rises from 21% to 40% of gaming profits from April 2026, detailed in full in our RGD tax deep-dive. MGA is commonly discussed as a lower-tax alternative to the UK's post-April-2026 rate, but per the hedge above, the exact current MGA percentage should be attributed to advisory-firm reporting rather than treated as this site's own confirmed figure. What is not in question: neither licence substitutes for the other. An operator wanting to serve UK players needs its own UKGC remote operating licence regardless of what other licence it also holds — an MGA licence, however it's taxed, does not itself grant UK market access.
Choosing Between (or Alongside) UKGC and MGA
In practice, many operators hold both licences rather than choosing one exclusively, using each for the markets it actually covers. Whichever licensing path (or combination) an operator pursues, the technology-platform decision is separate and evaluated on its own terms — see our platform comparison hub for how six vendors disclose their licensing, catalog, and payment facts side by side.
Frequently Asked Questions
Does an MGA licence let me operate in the UK?
No. UK market access requires the operator's own UK Gambling Commission remote operating licence, regardless of what other licence(s) it holds, including an MGA licence.
What are MGA's two main licence categories?
The B2C Gaming Service Licence (Remote Gaming Services, Land-Based Casinos, Commercial Bingo Halls, Controlled Gaming Premises, National Lottery Licence) and the B2B Critical Gaming Supply Licence (Material Supply; Software & Systems Supply).
Is MGA's gaming tax lower than the UK's?
It is commonly reported as lower currently, with a tiered restructuring reportedly effective 1 October 2026 per Malta-licensing advisory sources. MGA's own site confirms the restructuring and effective date without publishing the numeral in the page text we accessed, so treat specific percentages as reported rather than MGA-confirmed, and verify directly with MGA before relying on them.
What is Malta's Compliance Contribution?
A separate, revenue-based fee alongside MGA's upfront initial and annual licence fees, set out under S.L. 583.03; approved start-ups get a 12-month moratorium from it.
This guide is general information, not legal or tax advice; confirm current MGA rates and fees directly with MGA or Malta gaming counsel, and current UK rates directly with HMRC or UK gaming counsel, before relying on either for a launch budget.