Malta: Tax

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The CP Legislative Updates Series – January 2026

Several important legislative changes were published over the course of January 2026. Below is an overview of the key updates across different areas.

CP

Camilleri Preziosi Advocates

Malta Introduces Special Tax Regime For Senior Employees Of Family Offices

Malta has introduced a special tax regime for senior employees of family offices, back offices and treasury management operations, which offers a reduced flat rate of income tax of 15% on employment income.

TS

The Sovereign Group

Malta's Tax Treatment Of Highly Skilled Individuals

The Tax Treatment of Highly Skilled Individuals Rules, 2026 (L.N. 20 of 2026), (hereinafter referred to as the "Rules") which came into force on 1st January 2026...

MT

Mamo TCV Advocates

Active vs. Passive Income In Malta: Making Sense Of Interest & Royalties

Before diving into tax rates and treaties, let's start with the basics. Think of passive income like a hammock...

FM

Finance Malta

Navigating The EU's New Era Of Digital Asset Transparency

GT

Grant Thornton Malta

Tax Treatment Of Highly Skilled Individuals Rules

WP

WH Partners

Tax Treatment Of Highly Skilled Individuals Rules, 2026 – Key Changes And Practical Impact

CG

CSB Group

Tax Rules For Highly Skilled Individuals

PS

Papilio Services Limited

Inside A European Hub For Modern Family Offices

GA

Ganado Advocates

Malta's 15% Tax Regime For Highly Skilled Individuals

GT

Grant Thornton Malta

MTCA Releases Guidelines In Relation To The Nomad Residence Permit Rules

WP

WH Partners

Malta Personal Income Tax 2026: Updated Tax Structure

PS

Papilio Services Limited

Malta's Participation Exemption: Turning Holdings Into Opportunities: Receive Dividends And Capital Gains From Qualifying Holdings Free Of Tax

FM

Finance Malta

An Overview Of Malta's Transfer Pricing Rules

G

GTG

EU Regulation On Cash Payment Limits

European Union Government

BD

BDO Malta

Taxation In Malta 2026 (Video)

ZI

Zugimpex International GmbH

Proposed Amendments To Malta's Merger Rules: Public Consultation Launched

Malta Anti-trust

WP

WH Partners

Computime And PwC Digital Services Announce AI-driven Digital Transformation Collaboration

Malta Technology

FM

Finance Malta

Malta Announces Updated Social Security Contribution Rates For 2026

Malta Employment

CG

CSB Group

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Related Country Guides

Tax Treaties

Taxation In Malta 2026 (Video)

Taxation in Malta 2026 - a short video that answers all questions.

ZI

Zugimpex International GmbH

Malta's Commissioner For Tax And Customs Issued Rules And Guidelines On Personal Tax Benefits For Senior Employees Of Family Offices

Malta has introduced the Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules ("Rules"), establishing a framework designed to attract and retain senior and specialised professionals...

WP

WH Partners

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.

G

GTG

European Citizenship By Investment

European Union Immigration

CC

Chetcuti Cauchi Advocates

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

CG

CSB Group

Single Family Offices In Malta – Regulatory Amendments Introduced

DG

Dixcart Group Limited

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

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

See more

Inheritance Tax

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...

G

GTG

Discover Malta And The Strategic Benefits For UK Businesses

While the post-Brexit landscape may appear limiting for UK business owners or investors seeking access to the EU market, this does not have to be the case. Malta, a full EU member state...

Malta Commercial

CG

CSB Group

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

WP

WH Partners

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

Malta Immigration

CG

CSB Group

Understanding De Facto Partnerships In Malta: A Simple Guide

AB

Attard Baldacchino

Maltese Tax-Effective Company Structures: The Maltese Double-Tier Structure Explained

Worldwide Commercial

DG

Dixcart Group Limited

Aviation In Malta: Market Niches And A Bright Future. Interview With The Director Of The Civil Aviation Directorate.

Worldwide Strategy

DG

Dixcart Group Limited

Charting New Waters: The Market Effects Of Malta's Small Commercial Yacht Code

DG

Dixcart Group Limited

See more

Income Tax

Malta Introduces Special Tax Regime For Senior Employees Of Family Offices

Malta has introduced a special tax regime for senior employees of family offices, back offices and treasury management operations, which offers a reduced flat rate of income tax of 15% on employment income.

TS

The Sovereign Group

Malta's Tax Treatment Of Highly Skilled Individuals

The Tax Treatment of Highly Skilled Individuals Rules, 2026 (L.N. 20 of 2026), (hereinafter referred to as the "Rules") which came into force on 1st January 2026...

MT

Mamo TCV Advocates

Tax Treatment Of Highly Skilled Individuals Rules

Legal Notice 20 of 2026 introduced the Tax Treatment of Highly Skilled Individuals Rules ("Rules") that came into force on 1 January 2026. These Rules confirm Malta's approach to incentivising specialised foreign talent...

WP

WH Partners

Tax Treatment Of Highly Skilled Individuals Rules, 2026 – Key Changes And Practical Impact

CG

CSB Group

Tax Rules For Highly Skilled Individuals

PS

Papilio Services Limited

Malta's 15% Tax Regime For Highly Skilled Individuals

GT

Grant Thornton Malta

MTCA Releases Guidelines In Relation To The Nomad Residence Permit Rules

WP

WH Partners

Malta Personal Income Tax 2026: Updated Tax Structure

PS

Papilio Services Limited

Malta's Commissioner For Tax And Customs Issued Rules And Guidelines On Personal Tax Benefits For Senior Employees Of Family Offices

WP

WH Partners

See more

Transfer Pricing

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.

G

GTG

Benchmarking In Transfer Pricing: How To Support Your Pricing With Reliable...

At the core of every transfer pricing policy is the requirement to demonstrate that related-party transactions are consistent with market terms. Benchmarking is the process of identifying and applying comparable data to support this principle.

BD

BDO Malta

Malta Tax And Customs Administration: Large Taxpayers' Office

When the International Monetary Fund first raised the concept of a service aimed at large taxpayers, the officials at the Malta Tax and Customs Administration (MTCA) were taken aback.

FM

Finance Malta

Country-By-Country Reporting (CbCR): What You Need To Know

BD

BDO Malta

Transfer Pricing Documentation

BD

BDO Malta

Transfer Pricing: Low Value-Adding Services (LVAS)

BD

BDO Malta

Transfer Pricing For Intragroup Financing: Aligning Terms With Commercial Reality

BD

BDO Malta

Transfer Pricing: A Practical Guide For Growing Groups

BD

BDO Malta

Transfer Pricing: What Is A Local File?

BD

BDO Malta

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Latest Videos

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ZI

Zugimpex International GmbH

Taxation In Malta 2026 (Video)

ZI

Zugimpex International GmbH

Is Moving To Cyprus For 0% Tax Worth It? (Video)

CA

CYAUSE Audit Services Ltd

Amazing Scenery & High Taxes (Video)

CA

CYAUSE Audit Services Ltd

SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

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