Malta’s tax incentive framework must be continuously innovated for Malta to remain competitive in attracting and retaining high-value-add business activity, according to Deloitte Malta Tax leader Conrad Cassar Torregiani.
“Malta’s tax incentive framework can be a genuine competitive advantage. As governments globally increase their use of incentives to attract foreign talent and investment, Malta must continue to innovate to remain competitive,” Cassar Torregiani said.
His comments were made in the context of Deloitte’s 2026 Global Tax Policy Survey, which found that tax incentives were becoming a key aspect of tax competition. Over half the survey’s respondents – 57% – noted that governments were increasingly using incentives to influence investment, talent, and sustainability outcomes.