As Malta's Leading Corporate Services Firm, CSB Group can
assist you to benefit from Malta's Full Imputation &
Refundable Tax Credit System, Double Taxation Relief. Read more to
see how to best Set Up your Corporate Structure.
The Maltese Income Tax System
Malta's EU membership has made the country a competitive
jurisdiction for tax planning and corporate structures. Income Tax
in Malta is charged on income from all sources and capital gains on
the transfer of immovable property, securities and certain
intangible assets. Companies are taxed at a flat rate of 35% which
is also the maximum rate for individuals. Other taxes include VAT,
stamp duty and customs and excise duty. Malta is the only EU member
state with a full imputation system of taxation in force.
