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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.
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Malta: Income 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.
BDO Malta
Article
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).
Papilio Services Limited
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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...
WH Partners
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Malta's New 15% Final Tax Regime
Grant Thornton Malta
Article
Is A Malta Company The Smartest Way To Do Business In The EU?
Sentient International Limited
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Reduced Tax On Income From Artistic Activity
WH Partners
Article
Consolidation Without The Headaches: Simplifying Group Reporting Under Malta's Fiscal Unit Regime
BDO Malta
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Navigating Malta's Digital Nomad Tax Obligations In 2025
Attard Baldacchino
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Understanding The EU Public Country-by-Country Reporting Directive
Grant Thornton Malta
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Thinking About Moving To Malta? Here's What You Need To Know About The Nomad Residence Permit
GVZH Advocates
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How To Benefit From Malta's Global Residence Programme: 15% Tax For Non-EU Nationals
GVZH Advocates
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Transfer Pricing Documentation
BDO Malta
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Budget Implementation Act Measures
Grant Thornton Malta
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10.2 – Paul Falzon Meets Kenneth Farrugia (Podcast)
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Inside MiCA: Understanding The EU's Crypto Regulatory Framework
Fenech & Fenech Advocates
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Malta Business Registry Set To Reap Benefits From Projects
Finance Malta
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Sustainability In The Maritime Sector: Challenges And Opportunities
Finance Malta
Article
Creeping Power Grab
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Article
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.
Dixcart Group Limited
Article
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").
WH Partners
Article
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.
Dixcart Group Limited
Article
Malta Ranks Among World's Top 5 Most Powerful Passports For 2025
Malta has officially tied for 5th place in the Nomad Passport Index 2025, sharing the spot with Italy in a global ranking of the world's most powerful passports.
CSB Group
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Corporate Tax 2025 Practice Guide | Chambers And Partners
Camilleri Preziosi Advocates
Article
International Tax Update: Landmark Ruling On SC Lowy: Principal Purpose Test Under The India-Luxembourg Tax Treaty
CSB Group
Article
Advantages Of Registering A Ship Under The Maltese Flag State: Malta's Tonnage Tax Regime
GTG
Article
Updates To The Pension (Tax Exemption) Rules And The Tax Rebate (Pensioners) Rules
WH Partners
Article
Malta's Tax Revenue Sees Significant Growth In 2023
Papilio Services Limited
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Malta's Nomad Residence Permit Amended As Of April 2024
Attard Baldacchino
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Attractive Residence Programmes And Tax Benefits For Expatriates
Dixcart Group Limited
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Malta Budget 2025: Overview
Fenech & Fenech Advocates
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Malta Budget 2025
Papilio Services Limited
Article
Malta Budget 2025 – Highlights
Camilleri Preziosi Advocates
Article
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.
Dixcart Group Limited
Article
Malta Budget 2025: Overview
The Minister of Finance delivered the 2025 Budget Speech on 28 October 2024, announcing that the Maltese economy has grown by 5.9% in real terms in the first 6 months of 2024.
Fenech & Fenech Advocates
Article
Malta Budget 2025
The Maltese economy, with a growth of 7.5% in 2023 due to net exports, is predicted to maintain its growth with a projected GDP increase of 4.9% in 2024 and 4.3% in 2025.
Papilio Services Limited
Article
Malta Budget 2025 – Highlights
The Budget for the 2025 legislature was presented to the Maltese Parliament on the 28th of October 2024, against a backdrop of notable global economic growth ...
Camilleri Preziosi Advocates
Article
New More Accessible Fast-Track Work Permit In Malta
Dixcart Group Limited
Article
The Future Of Tax Planning: Is This Still Relevant?
The OECD's Base Erosion and Profit Shifting (BEPS) initiatives have significantly influenced international tax policies, focusing on curbing tax avoidance...
CSB Group
Article
New Tax Rules For Income Derived From Sports Activities
Legal Notice 147 of 2024 published on 28 June 2024 extends the application of the 7.5% tax rate on income derived by persons engaged in sports activities.
WH Partners
Article
Malta's Pensions Tax Exemption Rules
Introduced through Legal Notice 98 of 2022 and later amended by Legal Notices 220 of 2022, 48 of 2023 and 5 of 2024 the Pensions (Tax Exemption) Rules applied to pension income derived on or after 1 January 2022.
Papilio Services Limited
Article
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.
Dixcart Group Limited
Article
Charting New Waters: The Market Effects Of Malta's Small Commercial Yacht Code
Dixcart Group Limited
Article
Are Malta And Cyprus Shaping The Future Of Aviation?
Dixcart Group Limited
Article
Article 6 Of The Income Tax Act (ITA) – Tax Guidelines Updates
Papilio Services Limited
Article
Malta Digital Nomads Subject To New Tax Rules As Of 2024
Attard Baldacchino
Article
The Budget Measures Implementation Act, 2024
KPMG Malta
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Staying Ahead Of The Curve: Malta's Plan To Further Strengthen Its Financial Services Offering
Dixcart Group Limited
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Unlocking Tax Efficiency: Malta's Fiscal Unity Regime
CSB Group
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Do Employee Share Options Encourage Employee Retention?
Finance Malta
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Malta's Tax System: 10 Opportunities And Advantages
The Sovereign Group
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Do Employee Share Options Encourage Employee Retention?
CSB Group
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Unlocking The Notional Interest Rate Deduction In Malta: Everything You Need To Know For Optimal Tax Planning
Dixcart Group Limited
Article
Malta Transposes The EU Directive Relating To The Global Minimum Tax
WH Partners
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Malta Transposes The EU Minimum Tax Directive (Pillar Two Rules)
KPMG Malta
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Decentralized Autonomous Organization – New Frontier For Tax Lawyers
WH Partners
Article
Malta's Updated Income Tax Rules For Digital Nomads
Papilio Services Limited
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