ARTICLE · 23 JUNE 2025

Malta Tax And Customs Administration: Large Taxpayers' Office

Finance Malta

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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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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. After all, Malta was a small jurisdiction. Was it relevant?

However, the recommendation had come as part of the transformation journey at the MTCA and it did not take long for the officials to realise how many other jurisdictions around the world had a Large Taxpayers' Office (LTO), and how effective this was not only to the jurisdiction but also to eligible taxpayers. The rationale behind this specialised office becomes particularly compelling when we consider that companies qualifying as large taxpayers contribute to more than 60% of the total tax revenue.

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