The MGA offers predominantly two types of licences, and applicants may apply for either a gaming service or a critical gaming supply licence as explained below.  Applicants may opt to apply for both, depending on the way their business operation is set up.

Gaming service licence is a business-to-consumer (B2C) licence to offer or carry out a gaming service. A critical gaming supply licence is a business-to-business (B2B) licence to provide or carry out a critical gaming supply.

Applicants applying for a gaming service or a critical gaming supply can offer one or more of the following game types:

Type 1 – Games of chance played against the house, the outcome of which is determined by a random generator, and shall include casino type games, including roulette, blackjack, baccarat, poker played against the house, lotteries, secondary lotteries and virtual sports games;

Type 2 – Games of chance played against the house, the outcome of which is not generated randomly, but is determined by the result of an event or competition extraneous to a game of chance, and whereby the operator manages his or her own risk by managing the odds offered to the player;

Type 3 – Games of chance not played against the house and wherein the operator is not exposed to gaming risk, but generates revenue by taking a commission or other charge based on the stakes or the prize, and shall include player versus player games such as poker, bingo, betting exchange, and other commission based games;

Type 4 – Controlled skill games as per regulation 8 of the Gaming Authorisations Regulations.

A licensee is subject to minimum issued and paid-up share capital requirements.

• Gaming Service Licence with a Type 1 and 2 approvals are required to retain a minimum share capital of €100,000.
• Gaming Service Licence with a Type 3 and Type 4 approvals are required to retain a minimum share capital of €40,000.
• Critical gaming supply licence holders are required to retain a minimum share capital of €40,000.
• Companies with multiple types are required to meet the above share capital requirements cumulatively up to a minimum capping of €240,000.

The fees due to the Authority include:

• Application fees – €5,000
• Annual Licence fee B2C Type 1,2 or 3 – €25,000
• Annual Licence fee B2C Type 4 - €10,000
• Annual Licence fee B2B Type 1,2 or 3 - Minimum €25,000 - Maximum €35,000
• Annual Licence fee B2B Type 4 - €10,000
• Licence Renewal fee – €5,000
• Transfer of Qualifying interest in a Licensee – €1,500
• Annual Fee for a Recognition Notice - €5,000

Other administrative fees apply.

Compliance Contribution

Gaming Service Licence – B2C

B2C – Type 1 Gaming Services           Minimum* €15,000; Maximum €375,000
Compliance Contribution for the Financial Year**	Rate
For every euro of the first €3,000,000	1.25%
For every euro of the next €4,500,000	1.00%
For every euro of the next €5,000,000	0.85%
For every euro of the next €7,500,000	0.70%
For every euro of the next €10,000,000	0.55%
For every euro of the remainder	0.40%

B2C – Type 2 Gaming Services           Minimum* €25,000; Maximum €600,000
Compliance Contribution for the Financial Year**	Rate
For every euro of the first €3,000,000	4.00%
For every euro of the next €4,500,000	3.00%
For every euro of the next €5,000,000	2.00%
For every euro of the next €7,500,000	1.00%
For every euro of the next €10,000,000	0.80%
For every euro of the next €10,000,000	0.60%
For every euro of the remainder	0.40%

B2C – Type 3 Gaming Services           Minimum* €25,000; Maximum €500,000
Compliance Contribution for the Financial Year**	Rate
For every euro of the first €2,000,000	4.00%
For every euro of the next €3,000,000	3.00%
For every euro of the next €5,000,000	2.00%
For every euro of the next €5,000,000	1.00%
For every euro of the next €5,000,000	0.80%
For every euro of the next €10,000,000	0.60%
For every euro of the remainder	0.40%

B2C – Type 4 Gaming Services        Minimum* €5,000; Maximum €500,000
Compliance Contribution for the Financial Year**	Rate
For every euro of the first €2,000,000	0.50%
For every euro of the next €3,000,000	0.75%
For every euro of the next €5,000,000	1.00%
For every euro of the next €5,000,000	1.25%
For every euro of the next €5,000,000	1.50%
For every euro of the next €10,000,000	1.75%
For every euro of the remainder	2.00%

In addtion, 5% Gaming Tax is applied on Gaming Revenue generated from Malta based players. Determination of taxability is whether the player is established, has his permanent address and/or usually resides in Malta.

The Curaçao  authorities can issue two different types of egaming licences:

• Master Licence: Curaçao  basic licence, but also allowing licencees to sub-licence.  The Master Licence allows holders to offer any type of e-gaming business, covering all casino games, sports betting, exchanges, lotteries, games of skill and chance and also bingo.  Same privileges can be passed on to the sub-licencees, who would thus be operating under the auspices of the Master Licence. (A White Label concept). Only few companies are in possession of a Master Licence.
• Sub-Licence: This type of licence is very similar to the Master Licence and allows licencees to offer all types of services which are allowed to Master Licence holders.  The main difference between the two is that Master Licence holders are allowed to sub-licence, but sub-licencees are not allowed to sub-licence to other third parties. To obtain a sub-licence, a company needs to apply with holders of a Master Licence.

The Curaçao licence allows holders to offer gaming and betting services to practically everywhere across the globe.

0% gaming tax
No VAT< or Sales Tax
2% corporation tax for e-Zone companies

Licensing fees for the online gaming sub-licence are:

Annual Licence Fee	€4,500 to €12,500 (depending on the Master Licence provider chosen)
Licence Application Fee (one-time)	€1,500