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.

Upcoming Changes To VAT Exemption For Gambling Activities

With effect from 1 October 2026, Legal Notice 86 of 2026 introduces important amendments to Item 9 of Part Two of the Fifth Schedule to the Value Added Tax Act.

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CSB Group

CJEU Rules RuneScape In-Game Gold Subject To VAT

On 5 March 2026, the Court of Justice of the European Union (CJEU) ruled in Case C-472/24 that the sale of RuneScape in-game virtual gold is subject to Value Added Tax (VAT).

CG

CSB Group

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

Malta has introduced the Senior Employees of Family Offices, Back Offices, and Treasury Management Operations Tax Rules, 2025 (the "Rules"). Effective from the 1st of January 2025 and applicable as from the 2026 year...

GA

GVZH 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.

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BDO Malta

Malta Resident Non-Dom Taxation

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Chetcuti Cauchi Advocates

VAT Treatment Of Taxi Operators Using Online Ride-Hailing Platforms

BD

BDO Malta

Malta And The Global Minimum Tax: What Businesses Need To Know

WP

WH Partners

The Budget Measures Implementation Act Has Been Published

BD

BDO Malta

Malta Pillar II Update Malta

PS

Papilio Services Limited

Malta Nomad Residence Permit – Tax Treatment And 2026 Guidance Update

GA

GVZH Advocates

Malta–US Tax Treaty: Structuring Transatlantic Companies For Efficiency And Compliance

CG

CSB Group

Registering A Business In Malta: Guide For UK Entrepreneurs (2026 Update)

PS

Papilio Services Limited

The CP Legislative Updates Series – January 2026

CP

Camilleri Preziosi Advocates

Malta Introduces Special Tax Regime For Senior Employees Of Family Offices

TS

The Sovereign Group

Corporate Sustainability Reporting Regulations, 2026 (Legal Notice 39 Of 2026): A New Era Of Environmental, Social & Governance ('ESG') Transparency In Malta

Malta Environment

GA

GVZH Advocates

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

Malta Litigation

GA

Ganado Advocates

Malta Permanent Residence For Americans 2026 | MPRP Guide

Malta Immigration

AB

Attard Baldacchino

Boots, Buckles And Trends: The CJEU Clarifies EU Design Protection In Deity Shoes

Malta Litigation

GA

Ganado Advocates

SNCUs: A Solution To Enhance Proportionality

Malta Insurance

GA

Ganado Advocates

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Related Country Guides

Tax Treaties

Malta Nomad Residence Permit – Tax Treatment And 2026 Guidance Update

The Nomad Residence Permit was introduced to attract remote professionals and digital nomads to Malta, reinforcing the country's position as an innovation-friendly jurisdiction for location-independent work.

GA

GVZH Advocates

Taxation In Malta 2026 (Video)

Taxation in Malta 2026 - a short video that answers all questions.

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

Malta has introduced the Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules ("Rules"), establishing a framework designed to attract and retain senior and specialised professionals...

WP

WH Partners

Double Taxation Relief In Malta: An Overview

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GTG

European Citizenship By Investment

European Union Immigration

CC

Chetcuti Cauchi Advocates

International Tax Update: Landmark Ruling On SC Lowy: Principal Purpose Test Under The India-Luxembourg Tax Treaty

CG

CSB Group

Single Family Offices In Malta – Regulatory Amendments Introduced

DG

Dixcart Group Limited

Malta's Permanent Residence Programme: Key Changes Effective January 2025

Malta Immigration

DG

Dixcart Group Limited

Bulgaria And Romania To Fully Join The Schengen Area

PS

Papilio Services Limited

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

Malta has introduced the Senior Employees of Family Offices, Back Offices, and Treasury Management Operations Tax Rules, 2025 (the "Rules"). Effective from the 1st of January 2025 and applicable as from the 2026 year...

GA

GVZH 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

Malta Resident Non-Dom Taxation

Malta resident non-dom taxation is Malta's remittance-basis tax system for individuals who are resident in Malta without being domiciled in Malta. Under article 4(1) of the Income Tax Act...

CC

Chetcuti Cauchi Advocates

The Budget Measures Implementation Act Has Been Published

BD

BDO Malta

Malta Pillar II Update Malta

PS

Papilio Services Limited

Malta Nomad Residence Permit – Tax Treatment And 2026 Guidance Update

GA

GVZH Advocates

Malta–US Tax Treaty: Structuring Transatlantic Companies For Efficiency And Compliance

CG

CSB Group

Malta Introduces Special Tax Regime For Senior Employees Of Family Offices

TS

The Sovereign Group

Malta's Tax Treatment Of Highly Skilled Individuals

MT

Mamo TCV Advocates

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Transfer Pricing

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

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

At the core of every transfer pricing policy is the requirement to demonstrate that related-party transactions are consistent with market terms. Benchmarking is the process of identifying and applying comparable data to support this principle.

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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

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BDO Malta

Transfer Pricing Documentation

BD

BDO Malta

Transfer Pricing: Low Value-Adding Services (LVAS)

BD

BDO Malta

Transfer Pricing For Intragroup Financing: Aligning Terms With Commercial Reality

BD

BDO Malta

Transfer Pricing: A Practical Guide For Growing Groups

BD

BDO Malta

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Latest Videos

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Taxation In Slovakia 2026 (Video)

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Zugimpex International GmbH

Taxation In Malta 2026 (Video)

ZI

Zugimpex International GmbH

Get A Surprisingly Low 2.5 Percent Tax Rate For Your Cyprus Company (Video)

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CYAUSE Audit Services Ltd

Non Domiciled Tax Status Secrets REVEALED! (Video)

CA

CYAUSE Audit Services Ltd

SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

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