Malta: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Malta Double Tax Treaties

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

CC

Chetcuti Cauchi Advocates

Malta’s Fiscal Unity Regime – A Smart Solution For International Business Groups

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...

CG

CSB Group

Malta–Turkey Double Tax Treaty: Structuring Opportunities For Turkish Founders And Family Businesses

The Malta–Turkey Double Tax Treaty creates a strategic legal and fiscal bridge between Turkey and the European Union, positioning Malta as a gateway jurisdiction for Turkish entrepreneurs, founders and private clients.

CC

Chetcuti Cauchi Advocates

US–Malta Double Tax Treaty: Structuring Opportunities For US Businesses And Private Clients

The US–Malta Double Tax Treaty provides a strategic framework for US investors, founders, and family offices structuring into Europe, combining reduced withholding taxes with robust anti-abuse protections. This analysis examines how Malta serves as an EU gateway jurisdiction for US capital, offering efficient holding structures and cross-border wealth planning opportunities. Understanding the treaty's Limitation on Benefits clause and substance requirements is essential for US businesses and private c

CC

Chetcuti Cauchi Advocates

Malta Consolidates Special 15% Flat‑tax Regimes For Highly Skilled Individuals

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The Sovereign Group

Guidelines On Malta’s Tax Treatment For Highly Skilled Individuals

PS

Papilio Services Limited

The CP Legislative Updates Series – March 2026

CP

Camilleri Preziosi Advocates

Navigating Malta's New VAT And Gaming Tax Framework

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Grant Thornton Malta

Revised VAT Treatment of Gambling Services — Legal Notice 86 of 2026 and MTCA Guidelines

CP

Camilleri Preziosi Advocates

Guidelines On The VAT Treatment Of Electronically Supplied Services (ESS)

PS

Papilio Services Limited

Upcoming Changes To VAT Exemption For Gambling Activities

CG

CSB Group

New VAT Rules On Gambling And Betting Activities Effective 1 October 2026

WP

WH Partners

CJEU Rules RuneScape In-Game Gold Subject To VAT

CG

CSB Group

Malta's New Tax Regime For Senior Professionals In Family Offices And Associated Sectors

GA

GVZH Advocates

In Session: Researching And Writing Your Thesis – Krista Refalo And Yasmine Ellul (Podcast)

Malta Litigation

GA

Ganado Advocates

Malta Youth Enterprise Companies: The Legal Framework Explained

Malta Commercial

CC

Chetcuti Cauchi Advocates

Usufruct On Shares: The New Article 117A Of The Companies Act

Malta Commercial

PS

Papilio Services Limited

Malta Permanent Residence Vs. Malta Citizenship By Merit: Key Differences Explained

Malta Immigration

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Chetcuti Cauchi Advocates

Circular To Market Participants – Forthcoming Thematic Review On The Governance Of Data Reporting (MIFID Firms) – Circular To Market Participants.

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MK Fintech Partners

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Related Country Guides

Tax Treaties

Malta Double Tax Treaties

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

CC

Chetcuti Cauchi Advocates

Malta’s Fiscal Unity Regime – A Smart Solution For International Business Groups

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...

CG

CSB Group

US–Malta Double Tax Treaty: Structuring Opportunities For US Businesses And Private Clients

The US–Malta Double Tax Treaty provides a strategic framework for US investors, founders, and family offices structuring into Europe, combining reduced withholding taxes with robust anti-abuse protections. This analysis examines how Malta serves as an EU gateway jurisdiction for US capital, offering efficient holding structures and cross-border wealth planning opportunities. Understanding the treaty's Limitation on Benefits clause and substance requirements is essential for US businesses and private c

CC

Chetcuti Cauchi Advocates

Malta–Turkey Double Tax Treaty: Structuring Opportunities For Turkish Founders And Family Businesses

CC

Chetcuti Cauchi Advocates

Malta Trusts And Wealth Planning: A Practical FAQ For International Clients

Worldwide Commercial

DG

Dixcart Group Limited

Malta Nomad Residence Permit – Tax Treatment And 2026 Guidance Update

GA

GVZH Advocates

Taxation In Malta 2026 (Video)

ZI

Zugimpex International GmbH

Malta's Commissioner For Tax And Customs Issued Rules And Guidelines On Personal Tax Benefits For Senior Employees Of Family Offices

WP

WH Partners

Double Taxation Relief In Malta: An Overview

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GTG

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Inheritance Tax

Malta Budget 2026: Key Highlights And Salient Features

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...

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GTG

Discover Malta And The Strategic Benefits For UK Businesses

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 Commercial

CG

CSB Group

Navigating Malta's Yacht VAT: A Guide For Yacht Owners

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.

DG

Dixcart Group Limited

New Tax Measures In The Budget Measures Implementation Act Of 2025

WP

WH Partners

Malta Ranks Among World's Top 5 Most Powerful Passports For 2025

Malta Immigration

CG

CSB Group

Understanding De Facto Partnerships In Malta: A Simple Guide

AB

Attard Baldacchino

Maltese Tax-Effective Company Structures: The Maltese Double-Tier Structure Explained

Worldwide Commercial

DG

Dixcart Group Limited

Aviation In Malta: Market Niches And A Bright Future. Interview With The Director Of The Civil Aviation Directorate.

Worldwide Strategy

DG

Dixcart Group Limited

Charting New Waters: The Market Effects Of Malta's Small Commercial Yacht Code

DG

Dixcart Group Limited

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Income Tax

Malta Double Tax Treaties

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

CC

Chetcuti Cauchi Advocates

Malta’s Fiscal Unity Regime – A Smart Solution For International Business Groups

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...

CG

CSB Group

In A Changing World, Stability Matters More Than Ever — Why Malta Is Gaining Attention As A Relocation Hub

Global mobility is no longer a question of convenience or lifestyle optimisation. It is increasingly being treated as a function of jurisdictional risk management rather than personal preference.

Malta Wealth Mgt

CG

CSB Group

Guidelines On Malta’s Tax Treatment For Highly Skilled Individuals

PS

Papilio Services Limited

Guidelines On The Tax Treatment Of Highly Skilled Individuals Rules

Malta Employment

GT

Grant Thornton Malta

The CP Legislative Updates Series – March 2026

CP

Camilleri Preziosi Advocates

Malta's New Tax Regime For Senior Professionals In Family Offices And Associated Sectors

GA

GVZH Advocates

OECD Side-By-Side Package Secures Future Of Pillar Two

BD

BDO Malta

Malta Resident Non-Dom Taxation

CC

Chetcuti Cauchi Advocates

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Transfer Pricing

Malta Double Tax Treaties

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

CC

Chetcuti Cauchi Advocates

OECD Side-By-Side Package Secures Future Of Pillar Two

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.

BD

BDO Malta

An Overview Of Malta's Transfer Pricing Rules

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

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GTG

Transfer Pricing Rules

PS

Papilio Services Limited

Benchmarking In Transfer Pricing: How To Support Your Pricing With Reliable...

BD

BDO Malta

Malta Tax And Customs Administration: Large Taxpayers' Office

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Finance Malta

Country-By-Country Reporting (CbCR): What You Need To Know

BD

BDO Malta

Transfer Pricing Documentation

BD

BDO Malta

Transfer Pricing: Low Value-Adding Services (LVAS)

BD

BDO Malta

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Latest Videos

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Video update: Claves actuales de la litigiosidad fiscal

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Herbert Smith Freehills Kramer LLP

Taxation In Slovakia 2026 (Video)

ZI

Zugimpex International GmbH

Taxation In Malta 2026 (Video)

ZI

Zugimpex International GmbH

2026 Cyprus Tax Reform - Briefing With Our Views (Video)

CA

CYAUSE Audit Services Ltd

SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

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