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.

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

Final Income Tax Without Imputation Regulations 2025

Through Legal Notice 188 of 2025, published on 2 September 2025, the Minister responsible for finance introduced the Final Income Tax Without Imputation Regulations...

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CSB Group

Malta Streamlines Procedures For The Malta Permanent Residence Programme

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

Worldwide Commercial

DG

Dixcart Group Limited

Malta Introduces Citizenship By Merit

With the Legal Notice No 159 of 2025, Malta has updated the regulations for the acquisition of Maltese citizenship.

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

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BDO Malta

Malta Introduces Final Income Tax Without Imputation Regime

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Papilio Services Limited

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

Malta Transport

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Sentient International Limited

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

Worldwide Commercial

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Dixcart Group Limited

Understanding The EU Public Country-by-Country Reporting Directive

European Union Tax

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Grant Thornton Malta

Discover Malta And The Strategic Benefits For UK Businesses

Malta Commercial

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CSB Group

Digitalisation Of Maritime Documentation By The Malta Ship Registry

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Dixcart Group Limited

Status Of The Unshell Directive

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Fenech & Fenech Advocates

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

DG

Dixcart Group Limited

10.4 – Paul Falzon Meets Kenneth Abela (Podcast)

Malta Commercial

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Ganado Advocates

The Role Of FRIA In Responsible AI

European Union Technology

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GVZH Advocates

Double Taxation Relief In Malta: An Overview

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GTG

10.5 – André Zerafa Meets Simon De Cesare (Podcast)

Malta Commercial

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Ganado Advocates

Malta Citizenship And Residence - Investment Migration Programmes - Your Gateway To Europe (Video)

Malta Immigration

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CSB Group

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...

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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.

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Camilleri Preziosi Advocates

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

Continuation of companies in another jurisdiction is often sought by investors, seeking to move their companies to other jurisdictions, however, numerous jurisdictions have various exit...

Malta Commercial

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GTG

Single Family Offices In Malta – Regulatory Amendments Introduced

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Dixcart Group Limited

Corporate Tax Comparative Guide

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Papilio Services Limited

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

Malta Transport

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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

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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

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

While many are aware of the fact that Malta offers a pleasant climate, a charming lifestyle, a business-friendly environment and an attractive tax regime, fewer are aware that eligible businesses might benefit from a suite of financial incentives to further enhance their offering, which positions Malta as an appealing destination for many companies.

Malta Immigration

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Dixcart Group Limited

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

The Maltese tax regime has historically been based on a full imputation system, further enhanced by a network of over 70 Double Taxation Agreements, and by the possibility to apply for unilateral tax relief for countries with whom a DTA is not in place

Worldwide Commercial

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Dixcart Group Limited

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

Relocating to a new country is a life-changing decision that cannot be taken lightly. Immigration status, residence permit, job availability, healthcare and education are just a few of the many elements individuals and their families need to assess before taking such an important step in their lives.

Worldwide Immigration

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Dixcart Group Limited

Aviation In Malta: Market Niches And A Bright Future. Interview With The Director Of The Civil Aviation Directorate.

Our Malta office had the pleasure to interview Capt. Charles Pace, 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

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Dixcart Group Limited

Corporate Tax 2024 Practice Guide | Chambers And Partners

Donald Vella, Kirsten Debono Huskinson and Gabriella Chircop have contributed, once again, the Malta Chapter to the Corporate Tax 2024 Global Practice Guide, published by Chambers and Partners.

CP

Camilleri Preziosi Advocates

Unlocking The Notional Interest Rate Deduction In Malta: Everything You Need To Know For Optimal Tax Planning

Malta, a sunny island nation in the Mediterranean, has been steadily growing its economy and establishing itself as an attractive destination for businesses, as well as being a wonderful place to live.

Malta Government

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Dixcart Group Limited

Global Accounting Leaders Discuss AI And Sustainability At PrimeGlobal Technical Forum 2024 In Vienna

The much-anticipated Technical Forum 2024 in Vienna organized by PrimeGlobal, an international association of independent accounting firms of which Griffiths + Associates is a proud member, is finally coming.

Malta Technology

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Finance Malta

Malta's Tax Pros: A Competitive Edge For Romanian Investors

End of last year, Romania proposed a comprehensive set of tax changes designed to guarantee the long-term financial sustainability of the nation...

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Papilio Services Limited

New Year, New more Accessible Fast-Track Work Permit in Malta

Malta Employment

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Dixcart Group Limited

Taxation In Malta 2023 (Video)

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Zugimpex International GmbH

MALTA Nomad Residence Permit, New Tax Rules.

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Finance Malta

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

Worldwide Wealth Mgt

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Dixcart Group Limited

Malta Defers Pillar II Implementation Beyond 2024

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Fenech & Fenech Advocates

Malta Budget 2024 Highlights

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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

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Finance Malta

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

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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

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CYAUSE Audit Services Ltd

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Zugimpex International GmbH

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Ius Laboris

Practitioners' Series Session 3 (Video)

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Grant Thornton

Tax Webcast - 07 October 2016 (Video)

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Deloitte Cyprus

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