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Malta’s tax landscape continues to develop through a series of legislative amendments introduced under the Budget Measures Implementation Act 2026, together with ongoing implementation...

An incentive scheme was introduced in the Budget Measures Implementation Act, 2012 for Maltese professionals returning to work in Malta in specific industry sectors.

However this isn’t something which will be of relevance for much longer.

An employee engaged by a ship management company may now enjoy beneficial tax rates on employment income.

Early this year the Maltese Government introduced a system whereby yacht owners could register their yachts in Malta and pay 5% VAT on the market value of the yacht. Such yachts would be considered to be VAT-paid for EU purposes as soon as Malta joins the European Union on 1st May, 2004. The offer was valid until 31st March, 2004

The Malta Retirement Programme is the programme which has seen a major change out of all the aforementioned programmes.

Expatriates satisfying the definition of a qualifying beneficiary and holding an employment under a qualifying contract of employment in an eligible office in Malta may opt to be subject to tax on such income at a flat rate of tax of 15%.

This legal notice repeals the Suspension of Legal Times (Revenue Acts) Order of 3 April 2020.

Introduced through Legal Notice 98 of 2022 and later amended by Legal Notices 220 of 2022, 48 of 2023 and 5 of 2024 the Pensions (Tax Exemption) Rules applied to pension income derived on or after 1 January 2022.

Setting up as a self-employed individual can have several benefits. Some general advantages are the flexibility this setup offer. Being self-employed often allows for greater flexibility...

Benefit from a 15% Tax Rate through Malta's Global Residence Programme — Designed for Non-EU Nationals Seeking a Residency Option...

The Income Tax exemption announced in November 2011 by Malta’s Minister of Finance, the Economy and Investment during his budget speech has been introduced and has come in force in respect of royalties received from certain copyrightable intellectual property on books, film scripts, music and art

Legal Notice 191 of 2020, which came into effect from the 1st of January 2020, introduces a final tax on the assignments of rights acquired in terms of a promise of sale agreement.

With effect from 1 January 2012, another scheme has been introduced for expatriates working in Malta to benefit from a reduced rate of tax of 15%.

Professor Edward Scicluna, the Minister responsible for Finance, delivered the 2015 Budget Speech on the 12th October 2015.

The Commissioner for Revenue has issued three guidelines in relation to the treatment of transactions involving the use of DLT for income tax purposes, stamp duty purposes, and VAT purposes (the "Guidelines").

The Tax Treatment of Highly Skilled Individuals Rules, 2026 (L.N. 20 of 2026), (hereinafter referred to as the "Rules") which came into force on 1st January 2026...