Malta: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Navigating The EU's New Era Of Digital Asset Transparency

As from 1st January 2026, the eight amendment to the Directive on Administrative Cooperation in Direct Taxaction (commonly referred to as "DAC 8") came into force across all European Union Member States.

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Grant Thornton Malta

Tax Treatment Of Highly Skilled Individuals Rules

Legal Notice 20 of 2026 introduced the Tax Treatment of Highly Skilled Individuals Rules ("Rules") that came into force on 1 January 2026. These Rules confirm Malta's approach to incentivising specialised foreign talent...

WP

WH Partners

Tax Treatment Of Highly Skilled Individuals Rules, 2026 – Key Changes And Practical Impact

Malta has introduced a new legislative framework governing the taxation of highly skilled expatriate professionals through Legal Notice 20 of 2026, titled the Tax Treatment of Highly Skilled Individuals Rules, 2026...

CG

CSB Group

Tax Rules For Highly Skilled Individuals

Malta has enacted Legal Notice 20 of 2026, titled the Tax Treatment of Highly Skilled Individuals Rules, 2026 (the "Rules")...

PS

Papilio Services Limited

Inside A European Hub For Modern Family Offices

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Ganado Advocates

Malta's 15% Tax Regime For Highly Skilled Individuals

GT

Grant Thornton Malta

MTCA Releases Guidelines In Relation To The Nomad Residence Permit Rules

WP

WH Partners

Malta Personal Income Tax 2026: Updated Tax Structure

PS

Papilio Services Limited

Malta's Participation Exemption: Turning Holdings Into Opportunities: Receive Dividends And Capital Gains From Qualifying Holdings Free Of Tax

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Finance Malta

An Overview Of Malta's Transfer Pricing Rules

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GTG

Why U.S. HNWIs Are Turning Malta Into Their European Base

CG

CSB Group

DAC8 And The EU Framework For Crypto-Asset Tax Transparency

European Union Tax

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GTG

Taxation In Malta 2026 (Video)

ZI

Zugimpex International GmbH

Malta's Commissioner For Tax And Customs Issued Rules And Guidelines On Personal Tax Benefits For Senior Employees Of Family Offices

WP

WH Partners

What Are The Best Places To Live In Malta

Malta Real Estate

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Malta Sotheby's International Realty

MFSA Issues Code Of Conduct For Directors & Decision Makers

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GTG

Webinar: Malta's Family Office Proposition

Worldwide Wealth Mgt

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Camilleri Preziosi Advocates

Malta Personal Income Tax 2026: Updated Tax Structure

PS

Papilio Services Limited

Proposed Amendments To Malta's Merger Rules: Public Consultation Launched

Malta Anti-trust

WP

WH Partners

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Related Country Guides

Tax Treaties

Taxation In Malta 2026 (Video)

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

ZI

Zugimpex International GmbH

Malta's Commissioner For Tax And Customs Issued Rules And Guidelines On Personal Tax Benefits For Senior Employees Of Family Offices

Malta has introduced the Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules ("Rules"), establishing a framework designed to attract and retain senior and specialised professionals...

WP

WH Partners

Double Taxation Relief In Malta: An Overview

Double taxation occurs when tax is levied on the same income in two different points, which may also be in a cross-border context.

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GTG

European Citizenship By Investment

European Union Immigration

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Chetcuti Cauchi Advocates

International Tax Update: Landmark Ruling On SC Lowy: Principal Purpose Test Under The India-Luxembourg Tax Treaty

CG

CSB Group

Single Family Offices In Malta – Regulatory Amendments Introduced

DG

Dixcart Group Limited

Malta's Permanent Residence Programme: Key Changes Effective January 2025

Malta Immigration

DG

Dixcart Group Limited

Bulgaria And Romania To Fully Join The Schengen Area

PS

Papilio Services Limited

Malta: A Rising Hub For Tech And Innovation Startups

Malta Immigration

DG

Dixcart Group Limited

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Inheritance Tax

Malta Budget 2026: Key Highlights And Salient Features

Malta's Budget for 2026, is crafted to sustain robust economic growth while supporting businesses and families. It delivers a mix of corporate incentives, tax relief measures, and social initiatives...

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GTG

Discover Malta And The Strategic Benefits For UK Businesses

While the post-Brexit landscape may appear limiting for UK business owners or investors seeking access to the EU market, this does not have to be the case. Malta, a full EU member state...

Malta Commercial

CG

CSB Group

Navigating Malta's Yacht VAT: A Guide For Yacht Owners

Malta has gained a high reputation in the shipping and yachting world, not only because of its geographical location but also because it offers attractive and competitive incentives, thereby making Malta one of the top flags in the world.

DG

Dixcart Group Limited

New Tax Measures In The Budget Measures Implementation Act Of 2025

WP

WH Partners

Malta Ranks Among World's Top 5 Most Powerful Passports For 2025

Malta Immigration

CG

CSB Group

Understanding De Facto Partnerships In Malta: A Simple Guide

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Attard Baldacchino

Maltese Tax-Effective Company Structures: The Maltese Double-Tier Structure Explained

Worldwide Commercial

DG

Dixcart Group Limited

Aviation In Malta: Market Niches And A Bright Future. Interview With The Director Of The Civil Aviation Directorate.

Worldwide Strategy

DG

Dixcart Group Limited

Charting New Waters: The Market Effects Of Malta's Small Commercial Yacht Code

DG

Dixcart Group Limited

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Income Tax

Tax Treatment Of Highly Skilled Individuals Rules

Legal Notice 20 of 2026 introduced the Tax Treatment of Highly Skilled Individuals Rules ("Rules") that came into force on 1 January 2026. These Rules confirm Malta's approach to incentivising specialised foreign talent...

WP

WH Partners

Tax Treatment Of Highly Skilled Individuals Rules, 2026 – Key Changes And Practical Impact

Malta has introduced a new legislative framework governing the taxation of highly skilled expatriate professionals through Legal Notice 20 of 2026, titled the Tax Treatment of Highly Skilled Individuals Rules, 2026...

CG

CSB Group

Tax Rules For Highly Skilled Individuals

Malta has enacted Legal Notice 20 of 2026, titled the Tax Treatment of Highly Skilled Individuals Rules, 2026 (the "Rules")...

PS

Papilio Services Limited

Malta's 15% Tax Regime For Highly Skilled Individuals

GT

Grant Thornton Malta

MTCA Releases Guidelines In Relation To The Nomad Residence Permit Rules

WP

WH Partners

Malta Personal Income Tax 2026: Updated Tax Structure

PS

Papilio Services Limited

Malta's Commissioner For Tax And Customs Issued Rules And Guidelines On Personal Tax Benefits For Senior Employees Of Family Offices

WP

WH Partners

Malta's New Elective Tax Regime

WP

WH Partners

Malta Audit Exemption Rules 2025

Malta Accounting

PS

Papilio Services Limited

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Transfer Pricing

An Overview Of Malta's Transfer Pricing Rules

In 2022, Malta introduced its first transfer pricing system through Legal Notice 284 of 2022, with effect from 2024.

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GTG

Benchmarking In Transfer Pricing: How To Support Your Pricing With Reliable...

At the core of every transfer pricing policy is the requirement to demonstrate that related-party transactions are consistent with market terms. Benchmarking is the process of identifying and applying comparable data to support this principle.

BD

BDO Malta

Malta Tax And Customs Administration: Large Taxpayers' Office

When the International Monetary Fund first raised the concept of a service aimed at large taxpayers, the officials at the Malta Tax and Customs Administration (MTCA) were taken aback.

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Finance Malta

Country-By-Country Reporting (CbCR): What You Need To Know

BD

BDO Malta

Transfer Pricing Documentation

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BDO Malta

Transfer Pricing: Low Value-Adding Services (LVAS)

BD

BDO Malta

Transfer Pricing For Intragroup Financing: Aligning Terms With Commercial Reality

BD

BDO Malta

Transfer Pricing: A Practical Guide For Growing Groups

BD

BDO Malta

Transfer Pricing: What Is A Local File?

BD

BDO Malta

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Latest Videos

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Taxation In Slovakia 2026 (Video)

ZI

Zugimpex International GmbH

Taxation In Malta 2026 (Video)

ZI

Zugimpex International GmbH

Is Moving To Cyprus For 0% Tax Worth It? (Video)

CA

CYAUSE Audit Services Ltd

Άνοιξε Εταιρικό Λογαριασμό Κρυπτονομισμάτων στην Κύπρο για Φορολογικά Οφέλη (Video)

CA

CYAUSE Audit Services Ltd

SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

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