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Malta is consolidating its special tax programmes into a unified Individual Tax Programme effective January 2027, maintaining the attractive 15% flat tax rate on qualifying foreign-source income while substantially raising financial thresholds and property requirements.

On 16th January 2026, the MTCA issued interpretative guidelines (the "Guidelines") in terms of Article 96(2) of the Income Tax Act which are to be read in conjunction with the Nomad Residence Permits (Income Tax) Rules S.L. 123.210 (the "Rules").

The Government of the United Kingdom has recently announced an agreement with France, Germany, Italy and Spain to develop and pilot multilateral tax information exchange arrangements.

Following the introduction of new the New Pension Freedom rules in UK effective 6 April, Malta decided to mirror these rules for UK tax relieved transfers, or what are generically known as "relevant transfer funds".

Malta's Budget for 2016, focusing on the theme of a stronger economy, prioritised the achievement of the Government's fiscal targets and a fair distribution of wealth, both socially and geographically, that will benefit everyone.

Following last week's budget speech by the Minister of Finance, Bill No. 247 was published, which Bill includes provisions to implement some Budget Measures for the Financial Year 2022...

Malta has just concluded treaties on double taxation with various countries, including Luxembourg.

Employee share options are a popular method utilised by companies to incentivise their employees by offering them the opportunity to acquire shares in the company as part of their remuneration package.

The Government of Malta has established clarity for Malta's nomad residence permit holders though the introduction of new tax rules for digital nomads residing in and working from Malta.

The Private Residential Leases (Tax Rebate) Rules ("Rules") which have been introduced by L.N. 258 of 2020, are applicable to certain Long Private Residential Leases

Employee share options are a popular method utilised by companies to incentivise their employees by offering them the opportunity to acquire shares in the company...

Back in 2012, the land-based gaming sector in Denmark had put forward an official complaint with regards to the regulations that were subsequently applied to its online gaming market.

This has now increased to an annual gross salary of at least fifty-two thousand Euro (€52,000) as of year of assessment 2020.

Legal Notice 282 of 2019 was published on the 5th November 2019, amending Subsidiary Legislation 123.141, entitled Qualifying Employment in Innovation and Creativity (Personal Tax) Rules

Malta has officially tied for 5th place in the Nomad Passport Index 2025, sharing the spot with Italy in a global ranking of the world's most powerful passports.

Malta's residence and citizenship landscape is undergoing significant transformation through 2026-2027, with three key reforms affecting tax residence programmes, citizenship pathways, and permanent residence options. Understanding these changes and their transitional provisions is crucial for individuals and families considering Malta as their EU base.

Following the announcement of political agreement, on 15 December 2022 the Council of the EU reached unanimous agreement to implement the EU Minimum Tax Directive...