15 May 2020 is the deadline to apply for the deferral of May/June employee taxes, maternity fund payments, social security contributions and VAT.

The Highly Qualified Persons (HQP) Rules, originally introduced and put into effect in 2010, have been amended by Legal Notice 225 of 2015.

During the budget speech delivered on the 17th of October, the Government introduced a number of measures designed to incentivise further growth of Malta's capital markets.

Article 56 (17) of the Income Tax Act gives the option to an employee to apply the 15% rate on emoluments payable for the performance of work or duties mainly outside Malta under an employment...

On the 11th of November 2021, the Commissioner for Revenue ("CfR") announced the deadline for the submission of the annual notification due by non-disclosing intermediaries in terms of regulation 13...

The CfR notifies that the deadline for the payment of the Provisional Tax for April is being extended to 31 May 2020. PT claims are available online.

Undoubtedly, the current COVID-19 unprecedented circumstances have made it significantly more onerous for Reporting Malta Financial Institutions to subsist operational activity whilst

The temporary COVID schemes allowing for reduced tax/duty rates on transfers of immovable property have been extended until the end of September 2022.

Where a promise of sale or promise of transfer is entered into by the said December date, the schemes apply provided that the final transfer is made by 30 June 2022.

The Highly Qualified Persons Rules ("HQP") is a programme that allows senior employees engaged by licensed / recognised operators in the financial services, remote gaming and aviation sectors to benefit from ...

On the 2nd June 2020, the Commissioner for Revenue issued a notification extending the deadline for the submission of the Income Tax Return for the Year of Assessment 2020.

As from 1 January 2024, a reduced VAT rate of 12% shall be applicable to the following services...

The EU's finance ministers have reached an agreement to introduce flexibility in proposals for new taxation laws in order to boost competitiveness and mitigate tax evasion by multinational companies.

Yesterday, the Malta Tax and Customs Administration (MTCA) has published Guidelines on the application of the special 12% VAT rate in relation to the hiring of pleasure yachts...

The shipping team at GANADO have reviewed a draft law that is expected to come into force on the 1 April 2018 which will ensure that Malta's Tonnage Tax Rules fully comply with EU State Aid Guidelines

L.N. 137 of 2025, Income from Artistic Activity (Amendment) Rules, published on 15 July 2025 and applicable from year of assessment 2026, applies to income from full-time or part-time...

A legal notice was recently issued by the Ministry of Finance in Malta to transpose paragraph 5 of Article 105a of Council Directive 2006/112EC on the common system of value added tax, as subsequently amended.

The Minister for the Economy, Investment and Small Business has released the Tax Credits for Micro Enterprises and the Self-Employed (Amendment) Regulations beneath Legal Notice 36 of 2016.

Relevant information about the tax advantages in Malta both for companies and for private residents.

The Qualifying Employment in Innovation and Creativity (Personal Tax) Rules (the "Rules"), have now been extended to the 31st of December 2018. These Rules which have been promulgated...