Advisory | Corporate | Tax
ACT is a multi-disciplinary firm made up of young, dynamic and experienced professionals providing Advisory, Corporate, Tax and other related services to an extensive array of international clients.
About ACT
We are a boutique firm, providing a comprehensive range of tax advisory and tax compliance services as well as a variety of specialist corporate services.
At ACT you will find an experienced team of professionals whose main target is to exceed our clients’ expectation whilst keeping an honest and personal approach to their needs. We believe that by focusing on our clients’ needs, we will create confidence, trust and loyalty.
Services
Our clients range from private individuals and family owned businesses to medium sized and multi-national enterprises. Choose an area to see how we can help.
From incorporation to the day-to-day corporate housekeeping of your Maltese company.
Tax advice and compliance, accounting, payroll and statutory audits under one roof.
Guidance through the licensing process with the Maltese regulators and ongoing support afterwards.
Tailor-made advice for private clients taking up residence in Malta — from an immigration and a tax perspective.
Why Malta
English-speaking, a member of the European Union with more than 70 double taxation agreements — and a relaxed pace of life.
ACT is a well-known and respected boutique tax advisory firm providing high-quality tax advice to multinational enterprises, SMEs including family owned and other owner-managed companies, family offices, trusts, foundations, employees and high net worth individuals.
Learn more 02Maltese companies are subject to tax at the rate of 35% on their worldwide income and capital gains. Malta grants various fiscal incentives to both companies and their shareholders upon the distribution of a dividend.
Learn more 03Setting up a company in Malta is a relatively straight forward procedure and can be set up within 2 working days, provided we are in receipt of all the information, funds and due diligence documentation we need.
Learn more 04Warm climate, friendly people, excellent communication infrastructures, low criminality and many other features of the Maltese islands have made Malta an excellent destination for people to take up residence in.
Learn more 05Malta was the first EU Member State to specifically regulate the remote gaming industry in 2004 and has ever since established itself as one of the prime jurisdictions for remote gaming operators.
Learn more 06Malta has become a destination of choice for the setting up of Payment Institutions, also referred to as Payment Services Providers or PSPs.
Learn more 07Malta has recently seen an increase in the number of Electronic Money Institutions (EMIs) looking to set up their operations in Malta, largely due to the growth in the e-commerce and i-gaming industries.
Learn more 08Malta has always been on the forefront of technology and innovation, with a regulatory framework for entities operating in blockchain, virtual currencies and Initial Coin Offerings.
Learn more 09Malta has introduced legislation to encourage good governance in family businesses and to assist them in transferring their business from one generation to the other.
Learn moreCorporate taxation
Maltese companies are taxed at 35%. Upon the distribution of a dividend, shareholders may claim a refund of 6/7ths — in certain circumstances 5/7ths or 2/3rds — of the tax paid by the company.
Effective tax after refund
5%
Illustration only, based on the 35% corporate tax rate and Malta’s refundable tax credit system. It is not tax advice; refunds are claimed by shareholders upon the distribution of a dividend and are subject to conditions.
Moving to Malta
Malta has different schemes depending on your nationality, the type of income you earn and your reason for taking up residence.
Where to start
A pointer to the right page, not advice — the conditions are set out there. Ask us
Testimonials
Long-standing relationships are what we work for.
From the first call, ACT Advisory Services Limited made complex tax, corporate, and private client matters feel simple. Their guidance was highly proficient and practical – clear, timely, and tailored to us. Most of all, the team was friendly, down‑to‑earth, and a pleasure to work with. An excellent experience that left us confident and well looked after.
I have worked with ACT since the creation of my company 7 years now and couldn’t be happier. The team handles all my taxes, VAT, and accounting, and are always available to answer my questions with clear, practical advice. They are incredibly helpful and friendly, making running my company in Malta really stress-free!
I can confidently say that Ahmadiyya Muslim Association has trusted ACT with our tax, payroll and accounting compliance for the last 11 years and we have always found valuable support and professional assistance from the directors and their helpful staff. We highly recommend ACT due to their professional advice, assistance and commitment.
Memberships and accreditations
News & Publications
Legal Notice 195 of 2026, entitled the Individual Tax Programme Rules, 2026, was published on 14 July 2026 under the Income Tax Act (Cap. 123). The Rules introduce a new, consolidated framework for Malta’s special tax…
Malta’s United Nations Pensions Programme (UNPP) is a specialised residency and tax programme designed for retired United Nations…
ReadWe were delighted to have hosted the EuropeFides Half-Year General Meeting in Malta on 17–19 September 2026. 🇲🇹 Bringing…
ReadWe are pleased to inform our valued clients and business partners that, effective 25th August 2026, our offices will be…
Read