Malta: Sales Taxes: VAT, GST

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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.

Transfer Pricing: Comparability And Benchmarking In A Small Island State (Video)

The arm's length principle necessitates that controlled transactions' terms and conditions are based on those applicable between independent parties for similar transactions.

BDO Malta

Simplified VAT For Cross-Border Trade

Starting January 2025, small businesses can enjoy VAT exemptions on cross-border EU trade without multi-jurisdiction registrations. Find out how Malta's new Articles 11A and 11B could streamline your compliance...

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Grant Thornton 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.

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Grant Thornton Malta

Transfer Pricing: A Practical Guide For Growing Groups

As businesses expand across borders and establish related-party arrangements, transfer pricing becomes increasingly relevant.

BDO Malta

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

DG

Dixcart Group Limited

Tax On Dividends: Ireland To Malta

PS

Papilio Services Limited

Transfer Pricing: What Is A Local File?

BDO Malta

Transfer Pricing Master File: Requirements And Best Practices

BDO Malta

New Tax Measures In The Budget Measures Implementation Act Of 2025

WP

WH Partners

VAT Treatment Of Payment Services In Malta Provided By Payment Service Providers (PSPs)

BDO Malta

The VAT Consequences Of Transfer Pricing Adjustments

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Grant Thornton Malta

Corporate Tax 2025 Practice Guide | Chambers And Partners

CP

Camilleri Preziosi Advocates

International Tax Update: Landmark Ruling On SC Lowy: Principal Purpose Test Under The India-Luxembourg Tax Treaty

CG

CSB Group

VAT & Yachts: What You Need To Know

European Union Tax

SI

Sentient International Limited

Introduction Of Electronic Ship Certificates By Malta Ship Registry

Malta Transport

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CSB Group

Buying Property In Malta In 2025: Your Guide To The Process, Prices, And Property Types

Malta Real Estate

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Attard Baldacchino

Blockchain And GDPR: EDPB Guidelines 02/2025 Adopted

Malta Technology

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GTG

ESMA New Guidelines For Crypto-Assets Services

Malta Technology

BDO Malta

NIS2: European And National Legislation On The Cyber Security Of Organisations

Malta Technology

BDO Malta

Related Country Guides

Tax Treaties

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)...

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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

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

Malta Immigration

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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

Malta Tax Residency Certificate

PS

Papilio Services Limited

See more

Income Tax

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

Malta Ranks Among World's Top 5 Most Powerful Passports For 2025

Malta Immigration

CG

CSB Group

Corporate Tax 2025 Practice Guide | Chambers And Partners

CP

Camilleri Preziosi Advocates

International Tax Update: Landmark Ruling On SC Lowy: Principal Purpose Test Under The India-Luxembourg Tax Treaty

CG

CSB Group

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

Malta Transport

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GTG

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

WP

WH Partners

See more

Transfer Pricing

Transfer Pricing: Comparability And Benchmarking In A Small Island State (Video)

The arm's length principle necessitates that controlled transactions' terms and conditions are based on those applicable between independent parties for similar transactions.

BDO Malta

Transfer Pricing: A Practical Guide For Growing Groups

As businesses expand across borders and establish related-party arrangements, transfer pricing becomes increasingly relevant.

BDO Malta

Transfer Pricing: What Is A Local File?

A local file is meant to provide detailed information with respect to transactions entered into between the entity and its related entities within the MNE group.

BDO Malta

Transfer Pricing Master File: Requirements And Best Practices

BDO Malta

An Attractive Destination For IP Holding Companies

Worldwide Commercial

DG

Dixcart Group Limited

The VAT Consequences Of Transfer Pricing Adjustments

GT

Grant Thornton Malta

Corporate Tax 2025 Practice Guide | Chambers And Partners

CP

Camilleri Preziosi Advocates

The Critical Importance Of Substance In Transfer Pricing – The CJEU's Decision In EU Commission Vs Apple & Ireland - C‑465/20

European Union Tax

WP

WH Partners

The Future Of Tax Planning: Is This Still Relevant?

CG

CSB Group

See more

Corporate Tax

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

CP

Camilleri Preziosi Advocates

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

Malta Commercial

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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

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GTG

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

Malta Immigration

DG

Dixcart Group Limited

See more

Latest Videos

See more

Transfer Pricing: Comparability And Benchmarking In A Small Island State (Video)

BDO Malta

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)

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INGWE

Budget 2025 – Highlights And Insights – Video Commentary Analysis (Video)

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Byrne Wallace

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