Topic
Personal tax & employment
Income tax for individuals, employment income, pensions, fringe benefits and payroll obligations.
103 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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The United Nations Pensions Programme in Malta
Malta’s United Nations Pensions Programme (UNPP) is a specialised residency and tax programme designed for retired United Nations officials and beneficiaries receiving a United Nations pension or widow’s/widower’s…
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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’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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Special Parental Bereavement Leave
On the 1st January 2026, Special Parental Bereavement Leave was introduced through Legal Notice 275 of 2025. Special parental bereavement leave means leave granted to the employee without loss of wages on the occurrence…
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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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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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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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Income from Artistic Activity
The Government of Malta has published LN 137 of 2025, by virtue of which artists shall now be charged to tax at a rate of 7.5% on their net earnings after allowing for deductible expenses. This tax rate is applied to an…
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Reduced rates of stamp duty for donations of shares made in the context of a family business
Generally, transfers of shares in Maltese companies are subject to stamp duty at a rate of 2% of the ‘real value’. This rate will increase to 5% for companies that mainly own immovable property situated in Malta. For…
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Duty on donations of marketable securities and immovable property used for business
By means of Legal Notice 325 of 2024, the Government has amended the Duty on Donations of Marketable Securities and Immovable Property used for Business (Exemption) Order, by virtue of which a reduced rate of duty is…
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Malta Budget 2025 – Occupational pension plans
The Minister of Finance and Employment has on the 28th October 2024 presented the Budget Speech for the year 2025. Employers will be obliged to offer their employees the opportunity to join an occupational pension plan.…
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Malta Budget 2025 – Reduced rate of duty on intra- family donations
The Minister of Finance and Employment has on the 28th October 2024 presented the Budget Speech for the year 2025. Transfers ‘inter vivos’ of company shares and commercial premises in intra-family donations will…
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Malta Budget 2025 – Tax credits on donations
The Minister of Finance and Employment has on the 28th October 2024 presented the Budget Speech for the year 2025. A new tax credit will be introduced on donations made by enterprises to NGOs operating in the social,…
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Malta Budget 2025 – Tax exemption on pensions
The Minister of Finance and Employment has on the 28th October 2024 presented the Budget Speech for the year 2025. The gradual income tax exemption which was introduced in 2022, on pensions received by individuals who…
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Cross-border Conversions of Limited Liability Companies Regulations – Directors’ report for members and employees
By means of Subsidiary Legislation 386.27, the Government of Malta has published the above-mentioned rules, the scope of which is to transpose into Maltese legislation the European Union Directive 2019/2121/EU amending…
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Donations to Voluntary Organisations Rules
By means of Legal Notice 86 of 2024, the Government of Malta has published the ‘Donations to Voluntary Organisations Rules’, by virtue of which a company which makes a donation to which these rules apply, shall have the…
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Widow’s and Survivor’s Pension to be exempt from income tax
By virtue of Legal Notice 19 of 2024, the Government has amended the Income Tax Exemption Order and has now included the folowing within the said order. The order mentions a number of allowances and benefits, payable…
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Amendment to the Fringe Benefit Rules
By means of Legal Notice 298 of 2023, the Government of Malta has amended the fringe Benefit Rules. This amendment to the Fringe Benefits Rules establishes the home loan interest rate, rather than the Main Refinancing…
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Income from Artistic Activity Rules
By means of Legal Notice 8 of 2024, the Government of Malta has issued the above-mentioned rules in relation to income derived by individuals from a full or part time artistic activity in terms of Article 56(26A) of the…
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Payroll Updates for 2024: What You Need to Know
As we usher in the new year, businesses need to stay informed about the latest updates in payroll, employment, and related regulations. In this comprehensive overview, we’ll delve into the significant changes for 2024,…
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Amendments to the Deduction (Income from Employment) Rules
The Government of Malta has by means of Legal Notice 1 of 2024 amended the Deduction (income from Employment) Rules. The revised rules shall be applicable as from year of assessment 2025. These rules apply to…
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Amendments to the Tax Rebate (Pensioners) Rules
By means of Legal Notice 6 of 2024, the Commissioner for Revenue has amended the above-mentioned rules to increase the maximum rebate allowed against pension income earned on or after the 1st January 2024. With respect…
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Exemption from tax on pension income
Since year of assessment 2023, the Government has gradually been exempting from tax, pension income derived by an individual on or after 1st January 2022 as per below so that by year of assessment 2027, all pension…
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Donations to certain voluntary organisations
The Minister of Finance has in his Budget Speech for the year 2024 announced that businesses donating amounts to voluntary organisations registered with the Commissioner for Voluntary Organisations with respect to…
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EXemption for pensioners
The Minister of Finance has in his Budget Speech for the year 2024 announced that the amount of pension income which will for the year 2024 be excluded from the taxable income will amount to 60%. Since the year 2022,…
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Exemption from tax on pension income
By means of Legal Notice 48 of 2023, the Government has announced that pension income derived by an individual on or after 1st January 2022 shall be exempt from tax as follows: Year of assessment Exempt amount 2023 20%…
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Amendments to the Tax Rebate (Pensioners) Rules
By means of Legal Notice 49 of 2023, the Commissioner for Revenue has amended the above-mentioned rules to increase the maximum rebate allowed against pension income earned on or after the 1st January 2023. With respect…