Malta: Corporate Tax

The Maltese Government recently published the Individual Tax Programme Rules through Legal Notice 195 of 2026, introducing a new framework for individuals looking to relocate to Malta and benefit from a special tax status.

Tax transparency requirements are evolving rapidly, with Public Country-by-Country Reporting now mandating that large multinational groups disclose detailed financial and tax information across jurisdictions. Understanding which entities fall within scope, what information must be reported, and how to prepare for upcoming deadlines is essential for organizations operating in Malta and across the EU.

Often the greatest challenge for individuals and families is not generating that wealth but managing its transition from one generation to the next. Ensuring that your children and possibly their children do not have financial worries (or less) and moving wealth from one generation to the next is often one of the greatest challenges, and preserving that wealth for future generations often requires a different strategy.

Malta has consolidated its special tax status schemes into a single framework effective January 2027, offering four distinct categories for foreign residents. Each category provides a flat 15% tax rate on foreign-source income remitted to Malta, with varying minimum annual tax obligations and eligibility requirements based on nationality and income source.

Malta recently updated its framework for taxation of highly qualified persons but this is just one example of many other refinements underway in the background which will help to ensure that this jurisdiction achieves...

Malta has secured the top position in the 2026 Global Citizenship Program Index, reinforcing its reputation as a premier destination for family offices and ultra-high-net-worth individuals...

The Agreement between Malta and Romania for the avoidance of double taxation (Treaty) was originally signed in Bucharest on 30 November 1995.

With the introduction of the Final Income Tax Without Imputation (FITWI) Regulations through Legal Notice 188 of 2025, Maltese companies can elect to apply a 15% final tax rate on chargeable income, instead of operating under the full imputation system.

Malta has established itself as one of Europe's most reputable jurisdictions for international business, corporate structuring, and cross-border investment.