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Finance Minister Edward Scicluna and US Ambassador Gina Abercrombie-Winstanley signed the Foreign Account Tax Compliance Act (FATCA) yesterday, in what the government said is a further development in the relations between Malta and the United States regarding exchange of information.

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.

Via the 2018 Budget Laws, the Maltese Government seeks to introduce new rules regarding deductions of notional interest on risk capital.

Malta is in full conformity with the requirements related to international transparency standards and ex-change of information for tax purposes.

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...

Several important legislative changes were published over the course of January 2026. Below is an overview of the key updates across different areas.

Throughout the lease period, VAT at the rate of 18% is chargeable on the portion of the rental amount which is attributable to effective use and enjoyment in EU territorial waters.

Maltese tax law provides for a ‘Step-Up’ provision to persons who acquire residence or domicile in Malta with respect to their assets held outside Malta.

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.

On the 20th December 2021, the Organisation for Economic Co-operation and Development (the "OECD") issued a press release and published the Global Anti-Base Erosion Model Rules (Pillar Two) (the "Rules")...

In recent months we have witnessed an increase in enforcement and challenge procedures from Malta's Commissioner for Revenue in relation to pending taxes, tax compliance irregularities and enforcement procedures.

Malta Enterprise opens applications and publishes terms and conditions of Tax Deferral Scheme.

On the 12th of December 2022, European Member States came to a landmark agreement on the implementation of Pillar II.

Entitled ‘VAT in the Digital Age', the primary intention of this proposal is to modernise the VAT system to make it more appropriate for the digital age, whilst also curbing situations...

Amendments were made to the Malta Retirement Programme, Global Residence Programme, Residence Programme and the United Nations Pensions Programmes Rules by means of Legal Notice 69 of 2020 (hereinafter ‘Legal Notice')...

On the 4th January 2021, the Commissioner for Revenue has published guidelines (the "Guidelines") which seek to provide additional clarity as regards the reporting obligations arising in terms...

Malta's Budget for 2026, is crafted to sustain robust economic growth while supporting businesses and families. It delivers a mix of corporate incentives, tax relief measures, and social initiatives...