Malta: Corporate Tax

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.

Malta has concluded over 80 double tax treaties with major trading partners worldwide to eliminate double taxation on both passive and active income.

Malta's Fiscal Unity Regime offers international corporate groups a powerful tool to streamline tax administration and enhance cash flow efficiency within the EU. By allowing qualifying group...

For many years, American entrepreneurs and wealth owners viewed Europe mainly as a market—somewhere to sell, invest, or expand.

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

Expanding a business internationally presents valuable opportunities – but success depends on structure and foresight.

The so-called "Unshell Directive" (proposal for a Council Directive laying down rules to prevent the misuse of shell entities for tax purposes), which aims to prevent the misuse of shell entities for tax purposes...

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.

The withholding tax rate on dividends paid from an Irish company to a Maltese resident shareholder is generally zero, provided that certain conditions are met. This may arise from exemptions granted by Irish domestic...