Malta: Tax

Malta has introduced amendments to its Double Taxation Relief agreements with Romania and San Marino, specifically targeting the mutual agreement procedure provisions within both treaties. These changes aim to enhance the operational framework for resolving tax disputes between the contracting states, with Romania's amendment adding stipulations for competent authority resolution and San Marino's removing time limitations on MAP procedures.

Malta has concluded over 80 double tax treaties with major trading partners worldwide to eliminate double taxation on both passive and active income.

Malta's Fiscal Unity Regime offers international corporate groups a powerful tool to streamline tax administration and enhance cash flow efficiency within the EU. By allowing qualifying group...

Malta's Budget for 2026, is crafted to sustain robust economic growth while supporting businesses and families. It delivers a mix of corporate incentives, tax relief measures, and social initiatives...

While the post-Brexit landscape may appear limiting for UK business owners or investors seeking access to the EU market, this does not have to be the case. Malta, a full EU member state...

Malta has gained a high reputation in the shipping and yachting world, not only because of its geographical location but also because it offers attractive and competitive incentives, thereby making Malta one of the top flags in the world.

The Malta Permanent Residence Programme (MPRP) and Global Residence Programme (GRP) serve distinct purposes under separate legal frameworks—one grants permanent residence rights, the other provides special tax status with a 15% flat rate on remitted foreign income. Understanding how these programmes interact, which property investments qualify for both, and whether pursuing them simultaneously makes financial sense requires careful analysis of individual circumstances and income profiles.

Malta has concluded over 80 double tax treaties with major trading partners worldwide to eliminate double taxation on both passive and active income.

Malta's Fiscal Unity Regime offers international corporate groups a powerful tool to streamline tax administration and enhance cash flow efficiency within the EU. By allowing qualifying group...

Malta has concluded over 80 double tax treaties with major trading partners worldwide to eliminate double taxation on both passive and active income.

On 5 January 2026, the OECD released long-awaited administrative guidance on the “Side-by-Side” system (SbS system) under the Pillar Two global minimum tax rules. The 88-page guidance package introduces four new safe harbours, extends the transitional Country-by-Country Reporting (CbCR) safe harbour and implements the SbS system agreed by the G7 and the US on 28 June 2025.

In 2022, Malta introduced its first transfer pricing system through Legal Notice 284 of 2022, with effect from 2024.