Malta: Corporate 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.

International Succession Planning Using Malta Structures

Modern family wealth is increasingly international. Entrepreneurs, investors, and high-net-worth families often hold assets across multiple jurisdictions, while family members may reside in different countries.

Malta Commercial

DG

Dixcart Group Limited

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 Reinforces Its Attractiveness For Foreign Talent

On 23 January 2026, the Legal Notice titled “Tax Treatment of Highly Skilled Individuals Rules, 2026” became effective.

Malta Commercial

DG

Dixcart Group Limited

Client Stories: Malta Residence Options For Non-European Citizens

Malta Commercial

DG

Dixcart Group Limited

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

Worldwide Commercial

DG

Dixcart Group Limited

FITWI: A Strategic Development In Malta’s Corporate Tax Landscape

Malta Commercial

DG

Dixcart Group Limited

Why Choose A Malta Company Service Provider

Malta Commercial

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

How A Malta Holding Company Benefits International Investors: A Case Study

Worldwide Commercial

DG

Dixcart Group Limited

Client Stories: Malta Residence Options For Non-European Citizens

Worldwide Commercial

DG

Dixcart Group Limited

Why U.S. HNWIs Are Turning Malta Into Their European Base

CG

CSB Group

Malta Permanent Residence For Indians

Malta Immigration

CC

Chetcuti Cauchi Advocates

Success Stories At CSB Group | Nicole's Journey (Video)

Malta Law Performance

CG

CSB Group

In Session: Property Law Revision – Dr. Phyllis Aquilina X GħSL (Podcast)

Malta Law Performance

GA

Ganado Advocates

Crypto Tax Reporting: Does DAC8 Have A Wider Reach Than MiCA?

Malta Technology

MF

MK Fintech Partners

Malta Double Tax Treaties

CC

Chetcuti Cauchi Advocates

Taxation In Malta 2026 (Video)

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

ZI

Zugimpex International GmbH

Setting Up A Company In Malta: A Complete Guide For Business Owners

Expanding a business internationally presents valuable opportunities – but success depends on structure and foresight.

Worldwide Commercial

DG

Dixcart Group Limited

Malta Means Business: Everything You Need To Know About Setting Up A Company In Malta

When most people think of Malta, they picture blue seas, sun-soaked days, and historic charm.

Malta Commercial

SI

Sentient International Limited

Malta's New Elective Tax Regime

On the 2 September 2025, the Minister responsible for finance issued the Final Income Tax Without Imputation Regulations (the "Regulations") (L.N 188 of 2025).

WP

WH Partners

Malta Updates Yacht Code: What The CYC 2025 Means For Owners And Operators

Malta Transport

DG

Dixcart Group Limited

Malta Budget Measures 2026

CG

CSB Group

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

G

GTG

Final Income Tax Without Imputation Regulations 2025

CG

CSB Group

Malta Streamlines Procedures For The Malta Permanent Residence Programme

Worldwide Commercial

DG

Dixcart Group Limited

Malta Introduces Citizenship By Merit

Worldwide Commercial

DG

Dixcart Group Limited

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

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

Malta Transport

SI

Sentient International Limited

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.

G

GTG

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

Worldwide Commercial

DG

Dixcart Group Limited

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

Tax On Dividends: Ireland To Malta

The withholding tax rate on dividends paid from an Irish company to a Maltese resident shareholder is generally zero, provided that certain conditions are met. This may arise from exemptions granted by Irish domestic...

PS

Papilio Services Limited

An Attractive Destination For IP Holding Companies

Malta is one of the most attractive destinations for establishing holding companies dedicated to managing intellectual property (IP), thanks to its combination of favourable tax benefits, a strong legal framework, a network of over 70 Double Taxation Agreements (DTAs) and direct access to the European single market.

Worldwide Commercial

DG

Dixcart Group Limited

Corporate Tax 2025 Practice Guide | Chambers And Partners

Corporate structures and tax treatment; transparent entities; determination of tax residence of incorporated businesses; applicable income tax rates.

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

Corporate Tax Comparative Guide

PS

Papilio Services Limited

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

Malta Transport

G

GTG

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

Malta Immigration

DG

Dixcart Group Limited

Malta: A Rising Hub For Tech And Innovation Startups

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

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Zugimpex International GmbH

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Ius Laboris

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Grant Thornton

Tax Webcast March 2018 (Video)

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Deloitte Cyprus

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