Malta: Corporate Tax

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Malta Introduces Final Income Tax Without Imputation Regulations 2025

The Government of Malta has published Legal Notice 188 of 2025 – the Final Income Tax Without Imputation Regulations, 2025, in relation to Article 22B of the Income Tax Act. Such legal notice provides companies and certain trusts with the option to elect for a final tax rate in lieu of the imputation system, that has long characterised Malta's corporate tax regime.

BD

BDO Malta

Malta Introduces Final Income Tax Without Imputation Regime

On 2 September 2025, the Maltese Government enacted Legal Notice 188 of 2025, establishing the Final Income Tax Without Imputation Regulations (FITWI), 2025, under the Income Tax Act (Cap. 123).

PS

Papilio Services Limited

Why Malta Is Taking Off As Europe's New Aviation Powerhouse

Malta has reshaped its aviation identity over the past 15 years. From solid legal reforms to tax optimisation and strategic clustering, it's now seen as one of Europe's most attractive jurisdictions for aircraft registration, leasing and aviation services.

Malta Transport

SI

Sentient International Limited

The End Of The UK's Non-Domiciled Regime: Why People Are Considering Malta For Tax Residency

Recent developments on the non-domiciled regimes in the UK led many individuals to reconsider their UK tax residency.

Worldwide Commercial

DG

Dixcart Group Limited

Understanding The EU Public Country-by-Country Reporting Directive

European Union Tax

GT

Grant Thornton Malta

Discover Malta And The Strategic Benefits For UK Businesses

Malta Commercial

CG

CSB Group

Digitalisation Of Maritime Documentation By The Malta Ship Registry

DG

Dixcart Group Limited

Status Of The Unshell Directive

FF

Fenech & Fenech Advocates

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

DG

Dixcart Group Limited

Tax On Dividends: Ireland To Malta

PS

Papilio Services Limited

An Attractive Destination For IP Holding Companies

Worldwide Commercial

DG

Dixcart Group Limited

Corporate Tax 2025 Practice Guide | Chambers And Partners

CP

Camilleri Preziosi Advocates

Re-Domiciliations Of Companies: Why Malta Is A Good Place To Relocate Your Company To.

Malta Commercial

G

GTG

Single Family Offices In Malta – Regulatory Amendments Introduced

DG

Dixcart Group Limited

Operating The Market With Edge

Malta Media & IT

CG

CSB Group

Sustainability In The Maritime Sector: Challenges And Opportunities

Malta Transport

FM

Finance Malta

Members'; Spotlight: MannaEV - Making Transport Sustainable

FM

Finance Malta

10.3 – Luke Hili Meets Olaf Zahra (Podcast)

Malta Commercial

GA

Ganado Advocates

Understanding Malta's New Electricity Connection And Supply Regulations (S.L 545.41)

FF

Fenech & Fenech Advocates

Corporate Tax Comparative Guide

Corporate Tax Comparative Guide for the jurisdiction of Malta, check out our comparative guides section to compare across multiple countries

PS

Papilio Services Limited

Advantages Of Registering A Ship Under The Maltese Flag State: Malta's Tonnage Tax Regime

Registering a ship under the Maltese Flag State offers numerous advantages, one of the most notable being the Tonnage Tax regime. Unlike standard corporate entities, ships registered in Malta.

Malta Transport

G

GTG

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

The Malta Permanent Residence Programme (MPRP) was introduced in 2021, when it replaced the Malta Residence and Visa Programme (MRVP)...

Malta Immigration

DG

Dixcart Group Limited

Malta: A Rising Hub For Tech And Innovation Startups

In recent years, Malta has become an increasingly popular destination for startups, particularly in tech, fintech, blockchain, gaming, and iGaming sectors.

Malta Immigration

DG

Dixcart Group Limited

Malta Budget 2025: Overview

FF

Fenech & Fenech Advocates

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

Malta Immigration

DG

Dixcart Group Limited

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

Worldwide Commercial

DG

Dixcart Group Limited

A New Life Chapter In The European Union: The Malta Option

Worldwide Immigration

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

Are Malta And Cyprus Shaping The Future Of Aviation?

DG

Dixcart Group Limited

Brexit Solution For Investment Services Providers

MF

MK Fintech Partners

Staying Ahead Of The Curve: Malta's Plan To Further Strengthen Its Financial Services Offering

Worldwide Commercial

DG

Dixcart Group Limited

Malta's Tax System: 10 Opportunities And Advantages

TS

The Sovereign Group

Are Malta And Cyprus Shaping The Future Of Aviation?

The aviation sectors in Malta and Cyprus are experiencing significant growth, leveraging their strategic geographic locations and favourable regulatory environments.

DG

Dixcart Group Limited

Brexit Solution For Investment Services Providers

Offering Brexit solutions for Investment Services Providers (ISPs), Dr Jane Nweike proposes a way forward for Investment Services Providers.

MF

MK Fintech Partners

Staying Ahead Of The Curve: Malta's Plan To Further Strengthen Its Financial Services Offering

The financial services sector has been one of the pillars of the Maltese economy for over 30 years and has allowed Malta to establish itself as a reputable international financial centre.

Worldwide Commercial

DG

Dixcart Group Limited

Malta's Tax System: 10 Opportunities And Advantages

With a potential internal market of 450 million consumers, the European Union is one of the biggest markets in the world.

TS

The Sovereign Group

Corporate Tax 2024 Practice Guide | Chambers And Partners

CP

Camilleri Preziosi Advocates

Taxation In Malta 2023 (Video)

Relevant information about the tax advantages in Malta both for companies and for private residents.

ZI

Zugimpex International GmbH

MALTA Nomad Residence Permit, New Tax Rules.

The Nomad Residence Permit enables third country nationals* who can prove that they are working remotely from Malta.

FM

Finance Malta

Moving To Malta – Using The Isle Of Man To Structure Your Assets Efficiently

Located in the heart of the Mediterranean, between the north of Africa and southern Europe, Malta is a modern international commercial hub with a global draw..

Worldwide Wealth Mgt

DG

Dixcart Group Limited

Malta Defers Pillar II Implementation Beyond 2024

The international corporate tax framework is set to change with effect from 2024. Under an OECD Inclusive Framework, countries agreed to enact a two-pillar solution to address the challenges...

FF

Fenech & Fenech Advocates

Malta Budget 2024 Highlights

WP

WH Partners

Tassazione Delle Società Negli Emirati Arabi Uniti: Definita La Tassazione Per Le Free Zone

WP

WH Partners

Starting A Business In Malta

Malta Commercial

FM

Finance Malta

Corporate Tax Category Minimum Tax Directive (Pillar Two) – EU Adoption And State Of Play

KM

KPMG Malta

Malta's Income Tax Deadlines For The Month Of August

DW

Dr Werner & Partner

Capital Gains Tax In Malta

CG

CSB Group

The Brave New World Of Global Minimum Taxation

KM

KPMG Malta

Malta Aircraft Registration Cleared For Take-Off

Worldwide Transport

DG

Dixcart Group Limited

The Shell Companies Directive: Un-shelling Misuse Of Shell Entities For Improper Tax Purposes And Implementing The Substance Test

CG

CSB Group

OECD Publishes The Pillar Two Model Rules On The Implementation Of 15% Global Minimum Tax

CP

Camilleri Preziosi Advocates

Why Setting Up Business In Malta For An International Company Pays

FM

Finance Malta

CSB Group Contributes To The GLI Corporate Tax 2021

CG

CSB Group

Relocating To Malta

BG

Borg Galea & Associates

REITs Real Estate Investment Trusts And Tax

C

CCLEX

Extension Of The Income Tax Return Deadline For Year Of Assessment 2020

KM

KPMG Malta

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