Topic
Corporate & income tax
Income tax rules, returns and deadlines, deductions, guidelines and rulings.
352 news items and articles, newest first
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Individual Tax Programme Rules, 2026 – Legal Notice 195 of 2026
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…
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Year of assessment 2026 income tax returns for Companies
The Commissioner for Tax and Customs has announced that the year of assessment 2026 electronic corporate income tax return is now available on MTCA’s online services. The supplemental document in case of a Fiscal Unit…
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Malta amends San Marino tax treaty to remove time limit on dispute resolution
Malta has updated its double taxation agreement with the Republic of San Marino through the Double Taxation Relief on Taxes on Income with the Republic of San Marino (Amendment) Order, 2026 (L.N. 98 of 2026), recently…
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Malta refines employment income deduction rules through 2026 amendment
Malta has introduced further changes to its personal tax framework through the Deduction (Income from Employment) (Amendment) Rules, 2026 (L.N. 106 of 2026), updating the long-standing regime set out in the Deduction…
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Malta updates tax treaty with Romania through new amendment order
Malta has introduced changes to its long-standing double taxation agreement with Romania through the Double Taxation Relief on Taxes on Income with Romania (Amendment) Order, 2026 (L.N. 97 of 2026), published in the…
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Duty on Documents and Income Tax on the Transfer of a Gravesite
The Commissioner for Tax and Customs has issued a clarification regarding the tax and duty implications associated with the transfer of gravesites, confirming that gravesites transferred inter vivos or causa mortis may…
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Fiscal Units tax payment deadline
The Commissioner for Tax and Customs has notified tax payers that the tax payment deadline of eighteen months following the end of the accounting period, applicable to companies in possession of a determination under…
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Malta – an attractive destination for US nationals
Malta has become an increasingly attractive destination for U.S. nationals seeking a tax-efficient European base, thanks to its favorable fiscal framework, English-speaking environment, and high quality of life. For…
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New Regulations on Youth Enterprise
In 2026, Malta introduced a new regulatory framework aimed at encouraging youth entrepreneurship and enabling young people to participate more actively in the economy. The measures, announced in connection with the 2026…
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Amendments to the Income Tax Act
By means of Act III of 2026, the Government of Malta has published the legislative framework to implement the budget measures for the financial year 2026 together with other administrative measures, amongst which are a…
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Health Entitlement Certificate in Malta: A Complete Guide
If you are living or planning to relocate to Malta, understanding your access to public healthcare is essential. A Health Entitlement Certificate in Malta serves as official proof that you are eligible to receive…
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Malta’s New Tax Rules for Highly Skilled Individuals
In January 2026, the Government of Malta published Legal Notice 20 of 2026, officially titled the Tax Treatment of Highly Skilled Individuals Rules. Effective from 1 January 2026, this new regime consolidates multiple…
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Malta’s New Tax Rules for Highly Skilled Individuals
In January 2026, the Government of Malta published Legal Notice 20 of 2026, officially titled the Tax Treatment of Highly Skilled Individuals Rules. Effective from 1 January 2026, this new regime consolidates multiple…
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15% tax rate for senior employees of Malta’s family offices, back offices and treasury management operations
Senior Employees of Family Offices, Back Offices, and Treasury Management Operations Tax Rules (Legal Notice 250 of 2025), introduced a 15% tax rate for senior employees of specific undertakings with effect from 1…
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Maltese Tax Residency Programmes vs MPRP: What’s the Difference?
Malta offers a range of residency options designed to attract high-net-worth individuals, retirees, and internationally mobile professionals. The most common comparison is between Maltese tax residency programmes—such…
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Tax Obligations in Malta: Global Residence Programme & The Residence Programme vs Malta Retirement Programme
Malta offers several tax residency programmes aimed at attracting foreign individuals, most notably the Global Residence Programme (GRP), The Residence Programme (TRP), and the Malta Retirement Programme (MRP). While…
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Electronic Filing Extension of Corporate Income Tax Returns for year of assessment 2026
The Commissioner for Tax and Customs notifies that the deadlines for the electronic filing of income tax returns for companies have been extended as follows: Financial Year EndingManual Return DeadlineWeb Submission…
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Malta Budget 2026 – New Tax Brackets for Parent and Married Individuals
During the 2026 Budget Speech, the Government announced the introduction of new tax rates, in addition to the existing ones, applicable to married individuals with children and parents. These revised tax brackets…
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Tax Treatment of Directors’ Fees in Malta
This articles outlines the key aspects of the tax treatment of directors’ fees in Malta, including residency and source rules, taxation of non-resident directors, and reporting obligations. Directors’ fees in Malta…
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Malta’s Highly Qualified Persons Rules: The Fiscal Benefits
Malta offers one of the most attractive tax regimes in the EU for skilled professionals through the Highly Qualified Persons (HQP) Rules. These rules were introduced to attract top talent to Malta’s thriving financial…
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Fiscal Benefits of a Maltese Holding Company
Choosing a holding company structure in Malta offers compelling fiscal advantages, positioning Malta as a preferred base for international investment and asset-holding. Participation Exemption & Capital Gains A Maltese…
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Double Taxation Relief Under Maltese Law
Malta offers one of the most comprehensive systems for double taxation relief in Europe, ensuring that income is not taxed twice — once in Malta and again in another jurisdiction. This framework enhances Malta’s…
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Malta’s Residence Non-Domiciled Regime: Tax Benefits and Key Rules
Malta’s residence non-domiciled (non-dom) tax regime offers attractive opportunities for individuals seeking an efficient and stable European base. The system allows foreign nationals who become resident in Malta but…
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Key Benefits of The Residence Programme in Malta
If you’re considering taking up residence in Malta under The Residence Programme (TRP) Rules, there are a number of benefits to explore — especially from a lifestyle, mobility and tax-planning perspective. Key Benefits…
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Benefits of Taking Up Residence in Malta via the Global Residence Programme
Choosing to establish your residence in Malta through the Global Residence Programme (GRP) offers a compelling mix of lifestyle advantages, tax flexibility and EU access – ideal for individuals and families seeking a…
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Malta’s Tax Rules on Cross-Border Mergers and Acquisitions
Malta offers a favourable tax regime and a robust legal framework for cross-border mergers and acquisitions (M&A). The country’s tax rules are designed to facilitate smooth corporate restructuring, maximize tax…
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Malta’s Transfer Pricing Rules
Malta’s transfer pricing rules are designed to promote compliance with international standards on tax transparency and fair taxation of related-party transactions. As part of its commitment to aligning with Organisation…
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Malta’s Extensive Double Taxation Treaty Network
Malta boasts a comprehensive and strategically expanded double taxation treaty (DTT) network, making it an attractive jurisdiction for international business and investment. Malta has signed over 70 double taxation…
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Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules
By means of Legal Notice 250 of 2025, the Ministry responsible for Finance has published the above-mentioned rules which shall be deemed to have come into force on the 1st January 2025 and shall apply with effect from…
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Overview of Article 6 of the Income Tax Act – Tax Incentives for Insurance & Investment Services Expatriates in Malta
The Maltese tax regime under Article 6 of the Income Tax Act (ITA) is tailored to attract highly qualified expatriate professionals into the investment services and insurance sectors. By offering generous tax exemptions…