Malta: Tax Authorities

Malta has strengthened its tax transparency framework through Legal Notice 162 of 2026, the Cooperation with Other Jurisdictions on Tax Matters (Amendment) Regulations, 2026. The amendments transpose Council Directive (EU) 2023/2226, commonly referred to as DAC8, into Maltese law and introduce new reporting obligations relating to crypto-assets.

Malta’s tax landscape continues to develop through a series of legislative amendments introduced under the Budget Measures Implementation Act 2026, together with ongoing implementation...

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.

On 25 January 2026, the Malta Tax & Customs Administration (MTCA)  released Explanatory Notes addressing the  VAT implications for taxi operators who use online ride-hailing platforms to provide passenger transport services in Malta.

In a landmark shift in international tax policy, the European Union has introduced a global minimum level of taxation for large multinational enterprise (MNE) groups.

Malta has issued Legal Notice 48 of 2026, formally titled the European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups...

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

Malta's transfer pricing framework has evolved significantly with the introduction of formal Transfer Pricing Rules in 2022 and subsequent amendments. As the transitional period approaches its end in 2027, international businesses with related-party cross-border transactions must understand how these regulations affect their operations and what documentation requirements they need to meet to ensure compliance with OECD principles and arm's length pricing standards.

A survey of foreign investors in Malta has reported a substantial rebound in investor confidence, with 79% of respondents now viewing Malta as an attractive location for FDI...