Malta: Tax

Malta holds a respected position in international wealth planning, offering a legal framework that combines robust asset protection, strategic flexibility, and EU-aligned regulatory oversight.

The Nomad Residence Permit was introduced to attract remote professionals and digital nomads to Malta, reinforcing the country's position as an innovation-friendly jurisdiction for location-independent work.

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

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...

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 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.

Global mobility is no longer a question of convenience or lifestyle optimisation. It is increasingly being treated as a function of jurisdictional risk management rather than personal preference.

On 7 April 2026, the Malta Tax & Customs Administration (MTCA) published official guidelines on the Tax Treatment of Highly Skilled Individuals Rules (these guidelines are issued in terms of Article 96(2)...

Malta's Tax & Customs Administration has issued comprehensive guidelines clarifying the 15% tax regime for highly skilled individuals, introducing progressive income thresholds that increase every five years and establishing transitional arrangements for aviation sector roles. The guidelines address critical implementation details including annual tax option exercises, competent authority designations, and role eligibility criteria that prioritize job functions over titles.

On 5 January 2026, the OECD released long-awaited administrative guidance on the “Side-by-Side” system (SbS system) under the Pillar Two global minimum tax rules. The 88-page guidance package introduces four new safe harbours, extends the transitional Country-by-Country Reporting (CbCR) safe harbour and implements the SbS system agreed by the G7 and the US on 28 June 2025.

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

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.