Malta: Tax Authorities

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Article
2025 MTCA Annual Report – A Focus On Collection And Compliance And The Impact On Property Transactions
The Malta Tax and Customs Administration's 2025 Annual Report reveals a strategic shift toward digital transformation and enhanced compliance enforcement, with particular implications for property transactions. As the MTCA intensifies its use of data analytics and artificial intelligence to identify potential tax risks, taxpayers are facing increased scrutiny, especially regarding property valuations and stamp duty assessments on immovable property transfers.
Malta Tax
CP
Camilleri Preziosi Advocates
Article
Public Country-by-Country Reporting In Malta: What Businesses Need To Know
The introduction of Public Country-by-Country Reporting in Malta imposes new obligations on multinational groups, representing a significant shift towards enhanced corporate tax transparency across the European Union. This EU transparency measure requires certain multinational groups to publicly report specified tax and business information for each jurisdiction in which they operate, with the first publication expected in 2026.
Malta Tax
GA
Ganado Advocates
Article
Income Tax Return Filing Deadline – Year Of Assessment 2026
The Malta Tax and Customs Administration has extended the deadline for filing income tax returns for the Year of Assessment 2026 to 31 July 2026, affecting individuals, partnerships, trusts, and various institutions. With the online filing portal now active and the deadline approaching, taxpayers are encouraged to begin preparing their documentation and seek professional guidance to ensure compliance and optimize their tax position.
Malta Tax
CG
CSB Group
Article
Guidelines On The Tax Treatment Of Highly Skilled Individuals Rules
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.
Malta Employment
GT
Grant Thornton Malta
Article
Guidelines On The VAT Treatment Of Electronically Supplied Services (ESS)
The Malta Tax and Customs Administration has issued updated guidelines clarifying VAT treatment and place-of-supply rules for electronically supplied services, taking effect from October 2026. These new rules refine the interpretation of digital services under Maltese VAT law and strengthen alignment with EU VAT principles, particularly the destination-based taxation model that affects how businesses charge VAT across different jurisdictions.
Malta Tax
PS
Papilio Services Limited
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