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% Final Tax Regime

On 2 September 2025, the Government of Malta published Legal Notice 188 of 2025: the Final Income Tax Without Imputation Regulations, 2025 (the "Regulations").

GT

Grant Thornton Malta

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

When you think of Malta, you might picture sun-drenched coastlines, historic cities, and a slower pace of life. Yet, there is another side to this Mediterranean gem that deserves just as much attention...

European Union Tax

SI

Sentient International Limited

Navigating Interest On Overdue Payments: Maltese Law And The EU Late Payments Directive

For businesses operating in or from Malta, understanding the legal framework surrounding interest on overdue payments is essential — especially when dealing with international debtors.

GT

Grant Thornton Malta

Reduced Tax On Income From Artistic Activity

L.N. 137 of 2025, Income from Artistic Activity (Amendment) Rules, published on 15 July 2025 and applicable from year of assessment 2026, applies to income from full-time or part-time...

WP

WH Partners

Consolidation Without The Headaches: Simplifying Group Reporting Under Malta's Fiscal Unit Regime

BD

BDO Malta

Navigating Malta's Digital Nomad Tax Obligations In 2025

AB

Attard Baldacchino

Amendments To The Malta Permanent Residence Programme (MPRP)

BD

BDO Malta

Understanding The EU Public Country-by-Country Reporting Directive

European Union Tax

GT

Grant Thornton Malta

Statutory Prescription And Procedural Fairness In VAT Enforcement

GA

Ganado Advocates

Benchmarking In Transfer Pricing: How To Support Your Pricing With Reliable...

BD

BDO Malta

Thinking About Moving To Malta? Here's What You Need To Know About The Nomad Residence Permit

GA

GVZH Advocates

Malta Tax And Customs Administration: Large Taxpayers' Office

FM

Finance Malta

Digitalisation Of Maritime Documentation By The Malta Ship Registry

DG

Dixcart Group Limited

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

BD

BDO Malta

A Closer Look - What Relocation To Malta Really Means For Global Families

Malta Immigration

MS

Malta Sotheby's International Realty

The Battle Against Cybercrime In High-End Retail

CC

Chetcuti Cauchi Advocates

10.3 – Luke Hili Meets Olaf Zahra (Podcast)

Malta Commercial

GA

Ganado Advocates

Malta's New Migration Policy: What Third Country Nationals Need To Know In 2025

Malta Immigration

AB

Attard Baldacchino

Important Update: Malta Beneficial Ownership Regulation Changes

Malta Commercial

SI

Sentient International Limited

See more

Related Country Guides

Tax Treaties

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

In recent years, Malta has become an attractive jurisdiction for high-net-worth individuals and families looking to establish Single Family Offices (SFOs) due to its robust regulatory environment and favourable tax regime.

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

Malta's Double Tax Treaty With Curacao Entry Into Force

PS

Papilio Services Limited

See more

Income Tax

Malta's New 15% Final Tax Regime

On 2 September 2025, the Government of Malta published Legal Notice 188 of 2025: the Final Income Tax Without Imputation Regulations, 2025 (the "Regulations").

GT

Grant Thornton Malta

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

When you think of Malta, you might picture sun-drenched coastlines, historic cities, and a slower pace of life. Yet, there is another side to this Mediterranean gem that deserves just as much attention...

European Union Tax

SI

Sentient International Limited

Reduced Tax On Income From Artistic Activity

L.N. 137 of 2025, Income from Artistic Activity (Amendment) Rules, published on 15 July 2025 and applicable from year of assessment 2026, applies to income from full-time or part-time...

WP

WH Partners

Consolidation Without The Headaches: Simplifying Group Reporting Under Malta's Fiscal Unit Regime

BD

BDO Malta

Navigating Malta's Digital Nomad Tax Obligations In 2025

AB

Attard Baldacchino

Understanding The EU Public Country-by-Country Reporting Directive

European Union Tax

GT

Grant Thornton Malta

Thinking About Moving To Malta? Here's What You Need To Know About The Nomad Residence Permit

GA

GVZH Advocates

How To Benefit From Malta's Global Residence Programme: 15% Tax For Non-EU Nationals

Malta Immigration

GA

GVZH Advocates

Transfer Pricing Documentation

BD

BDO Malta

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.

FM

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).

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

Transfer Pricing Master File: Requirements And Best Practices

BD

BDO Malta

See more

Corporate Tax

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

The Country-by-Country Reporting (CbCR) Directive, officially known as Directive (EU) 2021/2101, is a major step forward in corporate tax transparency and international tax compliance.

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

See more

Latest Videos

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Non Domiciled Tax Status Secrets REVEALED! (Video)

CA

CYAUSE Audit Services Ltd

SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

Rejestracja VAT – Na Co Zwrócić Uwagę Jako Przedsiębiorca?

KHG Hupajlo Grzegorczyk & Partners

Portugal Golden Visa Tax Rules: 2024 Update (Video)

I

INGWE

Budget Briefing 2025 – What Can Your Business Expect (Video)

BW

Byrne Wallace

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