Malta: Income Tax

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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...

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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

Malta has introduced a unified framework aimed at attracting senior and specialised talent across key sectors.

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Grant Thornton Malta

MTCA Releases Guidelines In Relation To The Nomad Residence Permit Rules

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WH Partners

Malta Personal Income Tax 2026: Updated Tax Structure

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Papilio Services Limited

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

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WH Partners

Malta's New Elective Tax Regime

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WH Partners

Malta Audit Exemption Rules 2025

Malta Accounting

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Papilio Services Limited

Malta's New 15% Flat Tax Regime For Senior Family Office And Treasury Professionals

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Papilio Services Limited

Malta Budget 2026 - Highlights

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Camilleri Preziosi Advocates

Malta Budget 2026: Key Highlights And Salient Features

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GTG

New Preferential Tax Regime For Senior Employees In Family Offices And Treasury Operations

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CSB Group

Final Income Tax Without Imputation Regulations 2025

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CSB Group

Planning To Employ Third-Country Nationals In Malta? New 2026 Requirement Explained

Malta Immigration

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CSB Group

Taxation In Malta 2026 (Video)

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Zugimpex International GmbH

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

CG

CSB Group

Webinar: Malta's Family Office Proposition

Worldwide Wealth Mgt

CP

Camilleri Preziosi Advocates

Malta Sotheby's International Realty │ Reflecting On 2025 (Video)

Malta Law Performance

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Malta Sotheby's International Realty

The CP Legislative Updates Series – September 2025

There were several important legislative changes which were published over the course of September 2025. Below is an overview of the key updates across different areas.

European Union Finance

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Camilleri Preziosi Advocates

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

Malta Introduces Final Income Tax Without Imputation Regulations 2025

The Government of Malta has published Legal Notice 188 of 2025 – the Final Income Tax Without Imputation Regulations, 2025, in relation to Article 22B of the Income Tax Act. Such legal notice provides companies and certain trusts with the option to elect for a final tax rate in lieu of the imputation system, that has long characterised Malta's corporate tax regime.

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BDO Malta

Malta Introduces Final Income Tax Without Imputation Regime

On 2 September 2025, the Maltese Government enacted Legal Notice 188 of 2025, establishing the Final Income Tax Without Imputation Regulations (FITWI), 2025, under the Income Tax Act (Cap. 123).

PS

Papilio Services Limited

The 2025 Audit Exemption Rules

Malta Accounting

WP

WH Partners

Malta's New 15% Final Tax Regime

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Grant Thornton Malta

Is A Malta Company The Smartest Way To Do Business In The EU?

European Union Tax

SI

Sentient International Limited

Reduced Tax On Income From Artistic Activity

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WH Partners

Consolidation Without The Headaches: Simplifying Group Reporting Under Malta's Fiscal Unit Regime

BD

BDO Malta

Navigating Malta's Digital Nomad Tax Obligations In 2025

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Attard Baldacchino

Understanding The EU Public Country-by-Country Reporting Directive

European Union Tax

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Grant Thornton Malta

Thinking About Moving To Malta? Here's What You Need To Know About The Nomad Residence Permit

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GVZH Advocates

How To Benefit From Malta's Global Residence Programme: 15% Tax For Non-EU Nationals

Malta Immigration

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GVZH Advocates

Transfer Pricing Documentation

BD

BDO Malta

Understanding The EU Public Country-by-Country Reporting Directive

The Country-by-Country Reporting (CbCR) Directive, officially known as Directive (EU) 2021/2101, is a major step forward in corporate tax transparency and international tax compliance.

European Union Tax

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Grant Thornton Malta

Thinking About Moving To Malta? Here's What You Need To Know About The Nomad Residence Permit

Malta is gaining popularity among remote workers for its warm climate, English-speaking population, and strategic location in the Mediterranean.

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GVZH Advocates

How To Benefit From Malta's Global Residence Programme: 15% Tax For Non-EU Nationals

Benefit from a 15% Tax Rate through Malta's Global Residence Programme — Designed for Non-EU Nationals Seeking a Residency Option...

Malta Immigration

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GVZH Advocates

Transfer Pricing Documentation

Transfer pricing regulations are critical for ensuring that multinational enterprises (MNEs) comply with tax laws in various jurisdictions.

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BDO Malta

Budget Implementation Act Measures

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Grant Thornton Malta

Corporate Tax 2025 Practice Guide | Chambers And Partners

Corporate structures and tax treatment; transparent entities; determination of tax residence of incorporated businesses; applicable income tax rates.

CP

Camilleri Preziosi Advocates

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

In a precedent-setting decision, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) ruled in favor of SC Lowy P.I. (Lux) S.A.R.L., addressing the applicability of the Principal Purpose Test (PPT)...

CG

CSB Group

Advantages Of Registering A Ship Under The Maltese Flag State: Malta's Tonnage Tax Regime

Registering a ship under the Maltese Flag State offers numerous advantages, one of the most notable being the Tonnage Tax regime. Unlike standard corporate entities, ships registered in Malta.

Malta Transport

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GTG

Updates To The Pension (Tax Exemption) Rules And The Tax Rebate (Pensioners) Rules

S.L. 123.204 gradually exempts pension income over a five-year period starting in 2022. Legal Notice 356 of 2024 has revised thresholds applicable to exempt pension income earned on or after 1 January 2025 for 2025 and 2026.

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WH Partners

Malta's Tax Revenue Sees Significant Growth In 2023

PS

Papilio Services Limited

Malta's Nomad Residence Permit Amended As Of April 2024

Malta Immigration

AB

Attard Baldacchino

Attractive Residence Programmes And Tax Benefits For Expatriates

DG

Dixcart Group Limited

Malta Budget 2025: Overview

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Fenech & Fenech Advocates

Malta Budget 2025

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Papilio Services Limited

Malta Budget 2025 – Highlights

CP

Camilleri Preziosi Advocates

New More Accessible Fast-Track Work Permit In Malta

Malta Immigration

DG

Dixcart Group Limited

Residence In Malta For South Africans

Malta Immigration

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Andersen in South Africa

Amendments To The Income Tax Deduction Rules 2024

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Papilio Services Limited

Malta's Double Tax Treaty With Curacao Entry Into Force

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Papilio Services Limited

Tax Litigation Series: Challenging Executive Titles Held By The Commissioner For Revenue

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Fenech & Fenech Advocates

The Future Of Tax Planning: Is This Still Relevant?

CG

CSB Group

New Tax Rules For Income Derived From Sports Activities

Malta Media & IT

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WH Partners

Malta's Pensions Tax Exemption Rules

Malta Employment

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Papilio Services 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

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