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.

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

Malta's VAT system is aligned with the EU VAT Directive (Council Directive 2006/112/EC of 28 November 2006), and this impacts the VAT treatment of some services provided by PSPs.

BDO Malta

The VAT Consequences Of Transfer Pricing Adjustments

For years, multinational enterprises have navigated uncertainty at the intersection of VAT and transfer pricing (TP) regulations. The central question remains unresolved: Are TP adjustments simply outside VAT's scope...

GT

Grant Thornton Malta

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.

CP

Camilleri Preziosi 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

VAT & Yachts: What You Need To Know

European Union Tax

SI

Sentient International Limited

Casino De Spa SA: The Future Of VAT On Gambling Services

WP

WH Partners

Malta's 2025 Budget: New Property Incentives And Extended Schemes To Boost The Real Estate Market

MS

Malta Sotheby's International Realty

Single Family Offices In Malta – Regulatory Amendments Introduced

DG

Dixcart Group Limited

Listen: Malta As A Hub For IP-centric Industries (Podcast)

GA

Ganado Advocates

The CP Legislative Updates Series – JANUARY 2025

CP

Camilleri Preziosi Advocates

Corporate Tax Comparative Guide

PS

Papilio Services Limited

New VAT Rules For Virtual Events

GT

Grant Thornton Malta

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

WP

WH Partners

Updates To The VAT Act – SME Scheme

PS

Papilio Services Limited

Malta Transposes NIS 2 Directive Into National Law Through LN 71 Of 2025

Malta Technology

GA

Ganado Advocates

Move To Malta In 2025: A Deep Dive

Malta Immigration

AB

Attard Baldacchino

Additional MiCA RTS And ITS Enter Into Force

Malta Technology

G

GTG

Extending Fiduciary Duties: The Court's Recognition Of Employees' Fiduciary Duties In Associated Supplies Limited Vs Joseph Mizzi

Malta Litigation

GA

Ganado Advocates

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

CG

CSB Group

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)...

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

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

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

Malta Tax Residency Certificate

PS

Papilio Services Limited

See more

Income Tax

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

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.

Malta Immigration

CG

CSB Group

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.

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

G

GTG

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

WP

WH Partners

Malta's Tax Revenue Sees Significant Growth In 2023

PS

Papilio Services Limited

Malta's Nomad Residence Permit Amended As Of April 2024

Malta Immigration

AB

Attard Baldacchino

Attractive Residence Programmes And Tax Benefits For Expatriates

DG

Dixcart Group Limited

See more

Transfer Pricing

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

The VAT Consequences Of Transfer Pricing Adjustments

For years, multinational enterprises have navigated uncertainty at the intersection of VAT and transfer pricing (TP) regulations. The central question remains unresolved: Are TP adjustments simply outside VAT's scope...

GT

Grant Thornton Malta

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.

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

Corporate Tax 2024 Practice Guide | Chambers And Partners

CP

Camilleri Preziosi Advocates

The Malta Tax & Customs Administration Issues Amended Rules And Guidelines In Relation To Transfer Pricing

PM

PwC Malta

The Commissioner For Tax And Customs Releases Guidelines In Relation To The Transfer Pricing Rules

WP

WH Partners

Maltese Transfer Pricing Guidelines

KM

KPMG Malta

See more

Corporate Tax

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.

CP

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

G

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

G

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

FF

Fenech & Fenech Advocates

See more

Latest Videos

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SRS Legal

I'm A Trader And I Found Out 0% Taxation By Cyprus Companies Are A Game Changer! (Video)

CA

CYAUSE Audit Services Ltd

Rejestracja VAT – Na Co Zwrócić Uwagę Jako Przedsiębiorca?

KHG Hupajlo Grzegorczyk & Partners

Portugal Golden Visa Tax Rules: 2024 Update (Video)

I

INGWE

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

BW

Byrne Wallace

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