Malta: Tax Authorities

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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.

Understanding DAC8: What The New EU Reporting Obligations Mean For Crypto And Digital Platforms

DAC8 is the eighth amendment to the EU Directive on Administrative Cooperation in Direct Taxation (DACs) and is set to introduce mandatory reporting of crypto-asset transactions from 1st January 2026.

European Union Technology

BD

BDO Malta

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...

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Papilio Services Limited

An Overview Of Malta's Transfer Pricing Rules

In 2022, Malta introduced its first transfer pricing system through Legal Notice 284 of 2022, with effect from 2024.

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GTG

Why U.S. HNWIs Are Turning Malta Into Their European Base

For many years, American entrepreneurs and wealth owners viewed Europe mainly as a market—somewhere to sell, invest, or expand.

CG

CSB Group

DAC8 And The EU Framework For Crypto-Asset Tax Transparency

European Union Tax

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GTG

Taxation In Malta 2026 (Video)

ZI

Zugimpex International GmbH

Annual EY Survey Reports Significant Rebound In Malta's Attractiveness

Malta Government

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Finance Malta

The Maltese Trust For The Italian Market

Malta Commercial

WP

WH Partners

Qualifying Employment In Aviation (Personal Tax) Rules

Malta Employment

PS

Papilio Services Limited

When The Exemption Does Not Apply

GT

Grant Thornton Malta

DORA: Register Of Information Reporting Timelines For 2026 And Beyond

MT

Mamo TCV Advocates

Malta Budget Measures 2026

CG

CSB Group

Malta Budget 2026 - Highlights

CP

Camilleri Preziosi Advocates

An Overview Of FITWI: A New Regime For Maltese Corporate Tax

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GTG

DAC8 And The EU Framework For Crypto-Asset Tax Transparency

European Union Tax

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GTG

Malta Announces Updated Social Security Contribution Rates For 2026

Malta Employment

CG

CSB Group

Planning To Employ Third-Country Nationals In Malta? New 2026 Requirement Explained

Malta Immigration

CG

CSB Group

Judgment Summary – Court Of Justice Of The European Union (CJEU)Case C-492/23, Russmedia Digital And Inform Media Press (2 December 2025)

FF

FFF Legal

MiCA White Papers, Re-engineered

European Union Technology

WP

WH Partners

Malta Budget 2026: Main Announcements

The 2026 Malta Budget underscores the country's strong economic momentum and resilience amid global uncertainty. The GDP grew by 3.1% in the first half of 2025, the highest rate in the EU...

PS

Papilio Services Limited

Malta Budget 2026: Key Highlights And Salient Features

Malta's Budget for 2026, is crafted to sustain robust economic growth while supporting businesses and families. It delivers a mix of corporate incentives, tax relief measures, and social initiatives...

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GTG

Malta Budget Highlights 2026

Non-taxable income thresholds are set to increase, particularly benefiting individuals with two or more children

WP

WH Partners

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

By virtue of Legal Notice 250 of 2025, published on 17 October 2025, the Minister responsible for finance has introduced the Senior Employees of Family Offices...

CG

CSB Group

Commission Launches Dual Initiative To Boost EU Retail Investment And Financial Literacy

CP

Camilleri Preziosi Advocates

What Does DAC 8 Mean For CASPs?

Malta Technology

MF

MK Fintech Partners

Malta Introduces Final Income Tax Without Imputation Regulations 2025

BD

BDO Malta

Malta Introduces Final Income Tax Without Imputation Regime

PS

Papilio Services Limited

Malta's New 15% Final Tax Regime

GT

Grant Thornton Malta

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

European Union Tax

SI

Sentient International Limited

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

GT

Grant Thornton Malta

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

Amendments To The Malta Permanent Residence Programme (MPRP)

BD

BDO Malta

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.

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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

Group structures are common in Malta, especially among companies involved in cross-border operations or tax planning.

BD

BDO Malta

Amendments To The Malta Permanent Residence Programme (MPRP)

Legal notice 146 of 2025, enacted on the 22nd July 2025 introduces important changes 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

Transfer Pricing: Low Value-Adding Services (LVAS)

This article examines the specifics of LVAS in the context of transfer pricing regulations.

BD

BDO Malta

Double Malta Structure Or Two-Tier Malta Company Structure: Tax Efficiency And Strategic Considerations

Malta continues to solidify its position as a jurisdiction of choice for international business structures, thanks to its attractive tax regime, EU membership, and business-friendly environment.

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LINDEMANNLAW

Transfer Pricing For Intragroup Financing: Aligning Terms With Commercial Reality

Intragroup financing arrangements are a common feature in multinational groups. Loans, guarantees, and cash pooling structures offer flexibility and centralised control over liquidity.

BD

BDO Malta

EU Agrees New Rules To Streamline Global Minimum Tax Reporting

On 14 April 2025, EU finance ministers formally adopted the ninth amendment to the Directive on Administrative Cooperation in Tax Matters - DAC9.

European Union Tax

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Grant Thornton Malta

Budget Implementation Act Measures

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Grant Thornton Malta

Transfer Pricing: A Practical Guide For Growing Groups

BD

BDO Malta

Tax On Dividends: Ireland To Malta

PS

Papilio Services Limited

Transfer Pricing: What Is A Local File?

BD

BDO Malta

Transfer Pricing Master File: Requirements And Best Practices

BD

BDO Malta

The VAT Consequences Of Transfer Pricing Adjustments

GT

Grant Thornton Malta

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

CG

CSB Group

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

GA

Ganado Advocates

The CP Legislative Updates Series – JANUARY 2025

CP

Camilleri Preziosi Advocates

New VAT Rules For Virtual Events

GT

Grant Thornton Malta

VAT In The Digital Age Package

GT

Grant Thornton Malta

Regulatory Reforms And Taxation In Focus

European Union Tax

GT

Grant Thornton Malta

Attractive Residence Programmes And Tax Benefits For Expatriates

DG

Dixcart Group Limited

IFA 2024 ⎯ IFA/OECD: Pillar Two

CG

CSB Group

Residence In Malta For South Africans

Malta Immigration

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Andersen in South Africa

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Latest Videos

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Taxation In Slovakia 2026 (Video)

ZI

Zugimpex International GmbH

Taxation In Malta 2026 (Video)

ZI

Zugimpex International GmbH

HNWI Meetings. Need Help With Taxes? (Video)

CA

CYAUSE Audit Services Ltd

Carried Interest: Luxembourg Opportunities | Remuneration Essentials (Video)

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Arendt & Medernach

Tax Matters To Consider Before You Relocate To Cyprus (Video)

CA

CYAUSE Audit Services Ltd

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