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.

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

Malta has introduced a new legislative framework governing the taxation of highly skilled expatriate professionals through Legal Notice 20 of 2026, titled the Tax Treatment of Highly Skilled Individuals Rules, 2026...

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

Malta's New Elective Tax Regime

WP

WH Partners

Malta Audit Exemption Rules 2025

Malta Accounting

PS

Papilio Services Limited

Malta's New 15% Flat Tax Regime For Senior Family Office And Treasury Professionals

PS

Papilio Services Limited

Malta Budget 2026 - Highlights

CP

Camilleri Preziosi Advocates

Malta Budget 2026: Key Highlights And Salient Features

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GTG

Client Stories: Malta Residence Options For Non-European Citizens

Worldwide Commercial

DG

Dixcart Group Limited

Service Of Process, Default, And The Actio Manutentionis

Malta Litigation

GA

Ganado Advocates

10.12 – Luke Hili Meets Jean-Claude Maher (Podcast)

Malta Commercial

GA

Ganado Advocates

Webinar: Malta's Family Office Proposition

Worldwide Wealth Mgt

CP

Camilleri Preziosi Advocates

Navigating The EU's New Era Of Digital Asset Transparency

GT

Grant Thornton Malta

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

Final Income Tax Without Imputation Regulations 2025

Through Legal Notice 188 of 2025, published on 2 September 2025, the Minister responsible for finance introduced the Final Income Tax Without Imputation Regulations...

CG

CSB Group

The CP Legislative Updates Series – September 2025

There were several important legislative changes which were published over the course of September 2025. Below is an overview of the key updates across different areas.

European Union Finance

CP

Camilleri Preziosi Advocates

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.

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GTG

Malta Introduces Final Income Tax Without Imputation Regulations 2025

BD

BDO Malta

Malta Introduces Final Income Tax Without Imputation Regime

PS

Papilio Services Limited

The 2025 Audit Exemption Rules

Malta Accounting

WP

WH Partners

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

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

Navigating Malta's Digital Nomad Tax Obligations In 2025

AB

Attard Baldacchino

Understanding The EU Public Country-by-Country Reporting Directive

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

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

Malta is gaining popularity among remote workers for its warm climate, English-speaking population, and strategic location in the Mediterranean.

GA

GVZH Advocates

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

Malta Immigration

GA

GVZH Advocates

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

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

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

Malta Transport

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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

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

New Tax Rules For Income Derived From Sports Activities

Malta Media & IT

WP

WH Partners

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