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 Pillar II Update Malta

Malta has issued Legal Notice 48 of 2026, formally titled the European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups...

PS

Papilio Services Limited

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

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

For decades, US businesses viewed tax treaties primarily as technical instruments and mechanisms to reduce withholding tax or avoid double taxation on cross-border income.

CG

CSB Group

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

For UK entrepreneurs looking to regain access to the EU market post Brexit, Malta has become one of the most attractive jurisdictions for company formation.

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

Malta's Tax Treatment Of Highly Skilled Individuals

MT

Mamo TCV Advocates

Active vs. Passive Income In Malta: Making Sense Of Interest & Royalties

FM

Finance Malta

Navigating The EU's New Era Of Digital Asset Transparency

GT

Grant Thornton Malta

Tax Treatment Of Highly Skilled Individuals Rules

WP

WH Partners

Tax Treatment Of Highly Skilled Individuals Rules, 2026 – Key Changes And Practical Impact

CG

CSB Group

Tax Rules For Highly Skilled Individuals

PS

Papilio Services Limited

Inside A European Hub For Modern Family Offices

GA

Ganado Advocates

Malta's 15% Tax Regime For Highly Skilled Individuals

GT

Grant Thornton Malta

The Off-Peak Growth Factor In Malta's 2025 Tourism Boom

PS

Papilio Services Limited

Enforcement Of Play Claims From Austria To Malta (Podcast)

Malta Litigation

WP

WH Partners

Malta's Attractiveness In 2026: Insights From EY's Simon L. Barberi

Malta Commercial

CG

CSB Group

EU Regulation On Cash Payment Limits

European Union Government

BD

BDO Malta

Acquiring A Financial Licence In Malta

PS

Papilio Services Limited

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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

G

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...

G

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 Pillar II Update Malta

Malta has issued Legal Notice 48 of 2026, formally titled the European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups...

PS

Papilio Services Limited

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

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

For decades, US businesses viewed tax treaties primarily as technical instruments and mechanisms to reduce withholding tax or avoid double taxation on cross-border income.

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

Tax Treatment Of Highly Skilled Individuals Rules

WP

WH Partners

Tax Treatment Of Highly Skilled Individuals Rules, 2026 – Key Changes And Practical Impact

CG

CSB Group

Tax Rules For Highly Skilled Individuals

PS

Papilio Services Limited

Malta's 15% Tax Regime For Highly Skilled Individuals

GT

Grant Thornton Malta

See more

Transfer Pricing

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.

G

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.

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.

FM

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

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

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Latest Videos

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Taxation In Slovakia 2026 (Video)

ZI

Zugimpex International GmbH

Taxation In Malta 2026 (Video)

ZI

Zugimpex International GmbH

Tax, Crypto, & The Cyprus Escape Plan (Video)

CA

CYAUSE Audit Services Ltd

HNWI Meetings. Need Help With Taxes? (Video)

CA

CYAUSE Audit Services Ltd

SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

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