Malta: Income 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 15% Tax Regime For Highly Skilled Individuals

Malta has introduced a unified framework aimed at attracting senior and specialised talent across key sectors.

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Grant Thornton Malta

MTCA Releases Guidelines In Relation To The Nomad Residence Permit Rules

On 16th January 2026, the MTCA issued interpretative guidelines (the "Guidelines") in terms of Article 96(2) of the Income Tax Act which are to be read in conjunction with the Nomad Residence Permits (Income Tax) Rules S.L. 123.210 (the "Rules").

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WH Partners

Malta Personal Income Tax 2026: Updated Tax Structure

Malta's personal income tax system is grounded in progressive rates that apply to an individual's chargeable income, that is, total income after deductions, exemptions, and allowances. For the 2026 basis year...

PS

Papilio Services Limited

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

Malta's New Elective Tax Regime

WP

WH Partners

Malta Audit Exemption Rules 2025

Malta Accounting

PS

Papilio Services Limited

Malta's New 15% Flat Tax Regime For Senior Family Office And Treasury Professionals

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Papilio Services Limited

Malta Budget 2026 - Highlights

CP

Camilleri Preziosi Advocates

Malta Budget 2026: Key Highlights And Salient Features

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GTG

New Preferential Tax Regime For Senior Employees In Family Offices And Treasury Operations

CG

CSB Group

Final Income Tax Without Imputation Regulations 2025

CG

CSB Group

The CP Legislative Updates Series – September 2025

European Union Finance

CP

Camilleri Preziosi Advocates

Double Taxation Relief In Malta: An Overview

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GTG

Malta Introduces Final Income Tax Without Imputation Regulations 2025

BD

BDO Malta

Company Formation In Malta 2026 (Video)

Malta Commercial

ZI

Zugimpex International GmbH

EU Regulation On Cash Payment Limits

European Union Government

BD

BDO Malta

Relocate To Malta – Citizenship & Residence Planning (Video)

Malta Immigration

CG

CSB Group

Malta Announces Updated Social Security Contribution Rates For 2026

Malta Employment

CG

CSB Group

Enforcement Of Play Claims From Austria To Malta (Podcast)

Malta Litigation

WP

WH Partners

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

The 2025 Audit Exemption Rules

The 2025 Audit Exemption Rules L.N.139 of 2025, repealing the Audit Report Waiver and Deduction Rules S.L.372.29, introduce new rules for newly incorporated companies...

Malta Accounting

WP

WH Partners

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

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

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GVZH Advocates

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

Malta Immigration

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GVZH Advocates

Transfer Pricing Documentation

BD

BDO Malta

Budget Implementation Act Measures

GT

Grant Thornton Malta

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

DG

Dixcart Group Limited

New Tax Measures In The Budget Measures Implementation Act Of 2025

WP

WH Partners

Transfer Pricing Documentation

Transfer pricing regulations are critical for ensuring that multinational enterprises (MNEs) comply with tax laws in various jurisdictions.

BD

BDO Malta

Budget Implementation Act Measures

The Budget Implementation Act, 2025 (the "Act") introduces amendments to the Income tax Act, the Income Tax Management Act, the Duty on Documents and transfers Act, and the VAT Act.

GT

Grant Thornton Malta

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

On 17 April 2025, Malta enacted the Budget Measures Implementation Act of 2025 ("Budget Act").

WP

WH Partners

An Attractive Destination For IP Holding Companies

Worldwide Commercial

DG

Dixcart Group Limited

Updates To The Pension (Tax Exemption) Rules And The Tax Rebate (Pensioners) Rules

S.L. 123.204 gradually exempts pension income over a five-year period starting in 2022. Legal Notice 356 of 2024 has revised thresholds applicable to exempt pension income earned on or after 1 January 2025 for 2025 and 2026.

WP

WH Partners

Malta's Tax Revenue Sees Significant Growth In 2023

Malta's tax revenue reached a new high in 2023, amounting to €5,595.4 million, up €436.3 million from the preceding year and accounting for 85.3 per cent of the government's...

PS

Papilio Services Limited

Malta's Nomad Residence Permit Amended As Of April 2024

The Malta Nomad Residence Permit enables holders to retain their current employment based in another country while legally residing in Malta. The permit is accessible to everyone who is able to conduct their work remotely.

Malta Immigration

AB

Attard Baldacchino

Attractive Residence Programmes And Tax Benefits For Expatriates

Malta offers 9 residence programmes to meet different individual circumstances. Some are appropriate for non-EU individuals while others provide an incentive for EU residents to move to Malta.

DG

Dixcart Group Limited

Malta Budget 2025: Overview

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Fenech & Fenech Advocates

Malta Budget 2025

PS

Papilio Services Limited

Malta Budget 2025 – Highlights

CP

Camilleri Preziosi Advocates

New More Accessible Fast-Track Work Permit In Malta

Malta Immigration

DG

Dixcart Group Limited

Residence In Malta For South Africans

Malta Immigration

Ai

Andersen in South Africa

Amendments To The Income Tax Deduction Rules 2024

PS

Papilio Services Limited

Malta's Double Tax Treaty With Curacao Entry Into Force

PS

Papilio Services Limited

Tax Litigation Series: Challenging Executive Titles Held By The Commissioner For Revenue

FF

Fenech & Fenech Advocates

The Future Of Tax Planning: Is This Still Relevant?

CG

CSB Group

New Tax Rules For Income Derived From Sports Activities

Malta Media & IT

WP

WH Partners

Malta's Pensions Tax Exemption Rules

Malta Employment

PS

Papilio Services 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

Article 6 Of The Income Tax Act (ITA) – Tax Guidelines Updates

PS

Papilio Services Limited

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INGWE

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Zugimpex International GmbH

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CYAUSE Audit Services Ltd

Implementation Of Management Equity Participation (Video)

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Kirkland & Ellis International LLP

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