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.

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

Navigating Malta's Digital Nomad Tax Obligations In 2025

Malta attracts digital nomads worldwide, thanks to its Mediterranean climate, vibrant culture, and increasingly favourable tax regime tailored for remote workers.

AB

Attard Baldacchino

Understanding The EU Public Country-by-Country Reporting Directive

The Country-by-Country Reporting (CbCR) Directive, officially known as Directive (EU) 2021/2101, is a major step forward in corporate tax transparency and international tax compliance.

European Union Tax

GT

Grant Thornton Malta

Thinking About Moving To Malta? Here's What You Need To Know About The Nomad Residence Permit

GA

GVZH Advocates

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

Malta Immigration

GA

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

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

Using FIDIC Contracts In Malta: Key Benefits And Insights

Malta Real Estate

GA

Ganado Advocates

Comparing The U.S. GENIUS Act To EU's MiCA: A Transatlantic Clash In Crypto Regulation

Malta Technology

WP

WH Partners

Malta's New Migration Policy: What Third Country Nationals Need To Know In 2025

Malta Immigration

AB

Attard Baldacchino

Malta Launches Merit-Based Citizenship Route For Global Innovators And Leaders

Malta Immigration

CG

CSB Group

Important Updates To The Malta Permanent Residence Programme (MPRP)

Malta Real Estate

CG

CSB Group

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

Registering a ship under the Maltese Flag State offers numerous advantages, one of the most notable being the Tonnage Tax regime. Unlike standard corporate entities, ships registered in Malta.

Malta Transport

G

GTG

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

DG

Dixcart Group Limited

Malta Budget 2025: Overview

FF

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

Amendments To The Income Tax Deduction Rules 2024

L.N. 229 of 2024, published on September 13th, 2024, has revised the Malta Income Tax (Deductions) Rules (S.L. 123.07) concerning deductions for capital expenditure on intellectual property and rights.

PS

Papilio Services Limited

Malta's Double Tax Treaty With Curacao Entry Into Force

As of July 9, 2024, Malta and Curacao have formally accepted the double taxation agreement, which is a key step towards improving economic ties.

PS

Papilio Services Limited

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

The Income Tax Management Act, Chapter 372 of the Laws of Malta (‘ITMA') grants extensive powers to the Commissioner for Revenue (‘CfR') especially in the context of income tax collection.

FF

Fenech & Fenech Advocates

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...

CG

CSB Group

New Tax Rules For Income Derived From Sports Activities

Malta Media & IT

WP

WH Partners

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

On 22 January 2024, the Commissioner for Tax and Customs published updated guidelines in terms of Article 6 of the Income Tax Act (ITA) concerning Investment Services and Insurance Expatriates.

PS

Papilio Services Limited

Malta Digital Nomads Subject To New Tax Rules As Of 2024

The Government of Malta has established clarity for Malta's nomad residence permit holders though the introduction of new tax rules for digital nomads residing in and working from Malta.

AB

Attard Baldacchino

The Budget Measures Implementation Act, 2024

Following the last Budget Speech and the parliamentary debates on Bill No. 72, the Budget Measures Implementation Act, 2024 ('the Act') was issued on 2nd April 2024.

KM

KPMG Malta

Staying Ahead Of The Curve: Malta's Plan To Further Strengthen Its Financial Services Offering

The financial services sector has been one of the pillars of the Maltese economy for over 30 years and has allowed Malta to establish itself as a reputable international financial centre.

Worldwide Commercial

DG

Dixcart Group Limited

Unlocking Tax Efficiency: Malta's Fiscal Unity Regime

CG

CSB Group

Do Employee Share Options Encourage Employee Retention?

Malta Commercial

FM

Finance Malta

Malta's Tax System: 10 Opportunities And Advantages

TS

The Sovereign Group

Do Employee Share Options Encourage Employee Retention?

Malta Employment

CG

CSB Group

Unlocking The Notional Interest Rate Deduction In Malta: Everything You Need To Know For Optimal Tax Planning

Malta Government

DG

Dixcart Group Limited

Malta Transposes The EU Directive Relating To The Global Minimum Tax

European Union Tax

WP

WH Partners

Malta Transposes The EU Minimum Tax Directive (Pillar Two Rules)

KM

KPMG Malta

Decentralized Autonomous Organization – New Frontier For Tax Lawyers

Malta Technology

WP

WH Partners

Malta's Updated Income Tax Rules For Digital Nomads

PS

Papilio Services Limited

Comprehensive Guide For The United Nations Pensions Programme (UNPP) In Malta

Malta Employment

PS

Papilio Services Limited

Malta's Tax Pros: A Competitive Edge For Romanian Investors

PS

Papilio Services Limited

Tax Treatment On Trusts In Malta – A High Level Overview

CG

CSB Group

New Year, New more Accessible Fast-Track Work Permit in Malta

Malta Employment

DG

Dixcart Group Limited

DAC8: Tax Transparency Reporting By Crypto-Asset Service Providers To Facilitate Tax Compliance

European Union Technology

CG

CSB Group

Malta Limited – Weiterhin Die Attraktivste Alternative In Der EU Für Ihre Unternehmerische Tätigkeit In 2024

Malta Commercial

Dr. Kresse International Law Firm

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