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's New 15% Flat Tax Regime For Senior Family Office And Treasury Professionals

Malta has formally introduced the Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules, 2025 (Legal Notice 250 of 2025, issued under the Income Tax Act, Cap. 123).

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Papilio Services Limited

Malta Budget Measures 2026

The Malta Budget 2026 placed a strong emphasis on supporting families and strengthening the social safety net. A key feature of the budget was the introduction of new "parent...

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CSB Group

Malta Budget 2026 - Highlights

The Budget for the 2026 legislature was presented to the Maltese Parliament on the 27th of October 2025, highlighting Malta's continued strong economic...

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Camilleri Preziosi Advocates

An Overview Of FITWI: A New Regime For Maltese Corporate Tax

Malta's company tax system has long been based on a full imputation system. Under this system, a Maltese company pays tax (at the standard 35% rate) on its profits, and any tax paid is "imputed" to shareholders...

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GTG

Malta Budget 2026: Main Announcements

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Papilio Services Limited

Malta Budget 2026: Key Highlights And Salient Features

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GTG

Malta Budget Highlights 2026

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WH Partners

New Preferential Tax Regime For Senior Employees In Family Offices And Treasury Operations

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CSB Group

Final Income Tax Without Imputation Regulations 2025

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CSB Group

Double Taxation Relief In Malta: An Overview

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GTG

Malta Introduces Final Income Tax Without Imputation Regulations 2025

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BDO Malta

Malta Introduces Final Income Tax Without Imputation Regime

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Papilio Services Limited

Malta's New 15% Final Tax Regime

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Grant Thornton Malta

Is A Malta Company The Smartest Way To Do Business In The EU?

European Union Tax

SI

Sentient International Limited

10.1 – Luke Hili Meets Nikhil Patil (Podcast)

Malta Commercial

GA

Ganado Advocates

10.4 – Paul Falzon Meets Kenneth Abela (Podcast)

Malta Commercial

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Ganado Advocates

10.6 – Luke Hili Meets Olivier Bernard (Podcast)

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Ganado Advocates

What's Next For EU Sustainability Policy?

European Union Commercial

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Grant Thornton Malta

What Does DAC 8 Mean For CASPs?

Malta Technology

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MK Fintech Partners

See more

Related Country Guides

Tax Treaties

Double Taxation Relief In Malta: An Overview

Double taxation occurs when tax is levied on the same income in two different points, which may also be in a cross-border context.

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GTG

European Citizenship By Investment

Quo Vadis European Law on EU Citizenship, National Competence on Citizenship Acquisition Rules?

European Union Immigration

CC

Chetcuti Cauchi Advocates

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

In a precedent-setting decision, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) ruled in favor of SC Lowy P.I. (Lux) S.A.R.L., addressing the applicability of the Principal Purpose Test (PPT)...

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

Malta: A Rising Hub For Tech And Innovation Startups

Malta Immigration

DG

Dixcart Group Limited

Maltese Foundations: What Are Their Advantages And Distinct Characteristics?

DG

Dixcart Group Limited

Supercharge Your Company In Malta – A Guide To The Support Measures Available For Businesses

Malta Immigration

DG

Dixcart Group 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 15% Flat Tax Regime For Senior Family Office And Treasury Professionals

Malta has formally introduced the Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules, 2025 (Legal Notice 250 of 2025, issued under the Income Tax Act, Cap. 123).

PS

Papilio Services Limited

Malta Budget 2026 - Highlights

The Budget for the 2026 legislature was presented to the Maltese Parliament on the 27th of October 2025, highlighting Malta's continued strong economic...

CP

Camilleri Preziosi Advocates

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...

G

GTG

New Preferential Tax Regime For Senior Employees In Family Offices And Treasury Operations

CG

CSB Group

Final Income Tax Without Imputation Regulations 2025

CG

CSB Group

The CP Legislative Updates Series – September 2025

European Union Finance

CP

Camilleri Preziosi Advocates

Double Taxation Relief In Malta: An Overview

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GTG

Malta Introduces Final Income Tax Without Imputation Regulations 2025

BD

BDO Malta

Malta Introduces Final Income Tax Without Imputation Regime

PS

Papilio Services Limited

See more

Transfer Pricing

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.

BD

BDO Malta

Malta Tax And Customs Administration: Large Taxpayers' Office

When the International Monetary Fund first raised the concept of a service aimed at large taxpayers, the officials at the Malta Tax and Customs Administration (MTCA) were taken aback.

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Finance Malta

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

With tax authorities increasing their focus on transparency, Country-by-Country Reporting (CbCR) has become a key requirement for multinational enterprises (MNEs).

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BDO Malta

Transfer Pricing Documentation

BD

BDO Malta

Transfer Pricing: Low Value-Adding Services (LVAS)

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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

Transfer Pricing: What Is A Local File?

BD

BDO Malta

Transfer Pricing Master File: Requirements And Best Practices

BD

BDO Malta

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Latest Videos

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CYAUSE Audit Services Ltd

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INGWE

Budget 2025 – Highlights And Insights – Video Commentary Analysis (Video)

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Byrne Wallace

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