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Following the decision of the European Commission endorsing Malta's tonnage tax system and the subsequent enactment of Legal Notice 128 of 2018...

Income tax cuts, as originally promised during the Nationalist Party's electoral manifesto, were announced as were further renewable energy incentives.

There were several important legislative changes which were published over the course of September 2025. Below is an overview of the key updates across different areas.

COVID-19/EMPLOYMENT/FINANCIAL SERVICES/NEWS COVID-19 Wage Supplement deadline for new Applications is 19 June 2020 Malta Enterprise has issued an announcement on its website stating that the deadline for registering new applications for the COVID-19 Wage Supplement is tomorrow, 19 June 2020.

An independent EU member state in the middle of the Mediterranean Sea - Malta -offers an advanced legal basis for a set-up of securitization structures.

The Court of Justice of the European Union (CJEU) delivered its decision in the case of AURES Holdings a.s. v Czech Appellate Financial Directorate...

The government is forecasting a real growth of 6.5% and 8.6% in nominal terms in 2022, while the growth is expected to be 4.7% and 4.5% in 2023 and 2024.

The judicial review under Article 469A of the Code of Organisation and Civil Procedure, Chapter 12 of the laws of Malta (the "Code"), is a staple judicial remedy that grants natural or legal persons the ability to request the ...

Malta has introduced a special tax regime for senior employees of family offices, back offices and treasury management operations, which offers a reduced flat rate of income tax of 15% on employment income.

On 20 February 2024, Malta enacted the relevant provisions of the EU Minimum Tax Directive [2022/2523] through the publication of Legal Notice 32 of 2024.

The scope of taxation in Malta largely depends on the person’s residence and domicile.

Further to the Government's presentation of its Economic Recovery Plan for Malta on 8 June, two legal notices were published on 15 June to temporarily reduce the rate of final property tax...

Malta has introduced a new legislative framework governing the taxation of highly skilled expatriate professionals through Legal Notice 20 of 2026, titled the Tax Treatment of Highly Skilled Individuals Rules, 2026...

On 19th January 2024 the Commissioner for Tax and Customs ('CfTC') issued interpretative guidelines in terms of Article 96(2) of the Income Tax Act which are to be read in conjunction...

For this third in our series going more in-depth on Malta, our local Head of Accounting explains the Maltese tax refund system.

Fund managers don’t like surprises. And it is this aversion to anything unknown that has caused the more "traditional" financial centres like London, Luxembourg, Ireland and Switzerland to boom as financial centres towards which fund managers have gravitated and established themselves over the past 20-odd years.

It may be the smallest economy in the Eurozone, but the southern European country of Malta packs quite a punch.