Malta: Government Policy & Public Finance

Malta's tax incentive framework faces mounting pressure to evolve as global competition for foreign talent and investment intensifies through strategic government incentives. Deloitte Malta's Tax leader emphasizes that continuous innovation in tax policy will determine whether Malta maintains its competitive edge in attracting high-value business activity.

Circular economy is not recycling with better branding. For Malta’s hotels and restaurants, it is about understanding where value is being lost, and how to keep more of that value inside the business.

As its European customer base continued to expand, a US-based distributor of industrial equipment found that its existing business model was no longer suited to its long-term growth ambitions.

With the introduction of the Final Income Tax Without Imputation (FITWI) Regulations through Legal Notice 188 of 2025, Maltese companies can elect to apply a 15% final tax rate on chargeable income, instead of operating under the full imputation system.

Mr Liao Wang is a successful Chinese businessman who lives in Beijing with his wife. At 55, family remains central to his life. Their two children study in Europe, one in Amsterdam and the other in Madrid, and the couple visits them every six to eight weeks.

Expanding a business internationally presents valuable opportunities – but success depends on structure and foresight.

The Maltese Government has introduced a number of special measures and incentives comprising of a €1.8 million package aimed at assisting businesses with the inevitable negative financial impact...

DBRS Ratings GmbH (DBRS) confirmed the Republic of Malta's Long-Term Foreign and Local Currency – Issuer Ratings at A (high). At the same time, DBRS confirmed the Republic of Malta's Short-Term Foreign and Local Currency – Issuer Ratings at R-1 (middle). The trend on all ratings is Stable.

Deputy Minister Louis Grech together with Parliamentary Secretary Ian Borg launched a new SME initiative through which around 850 enterprises will benefit during the next five years.