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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...

All you need to know about the benefits of a Maltese Flag: tonnage tax regime, no other income tax, shipping companies, VAT benefits and how companies and shipowners in other countries can use the benefits in a cooperation.

The Russian Finance Ministry has drafted a decree that will exclude Malta from the blacklist of offshore jurisdictions, according to the Russian news agency Tass.

The EU has actively furthered its efforts in mitigating tax evasion by signing a tax evasion agreement with Switzerland.

The Malta Tax and Customs Administration has extended the deadline for filing income tax returns for the Year of Assessment 2026 to 31 July 2026, affecting individuals, partnerships, trusts, and various institutions. With the online filing portal now active and the deadline approaching, taxpayers are encouraged to begin preparing their documentation and seek professional guidance to ensure compliance and optimize their tax position.

Legal Notice 16 of 2014, has brought into effect amendments to the Highly Qualified Persons Rules, applicable retrospectively from year of assessment 2013.

Following the 2015 Budget presented by the Finance Minister during the end of 2014, a Bill has been issued which proposes a changed in the definition of the term ‘company’ for income tax purposes.

Amendments were made to the Qualifying Employment in Aviation (Personal Tax) Rules (S.L. 123.168) by means of Legal Notice 120 of 2020 (hereinafter ‘Legal Notice')...

At some point, over the last 48 hours, the Government of Malta has issued a Legal Notice on Quarantine Leave.

In November 2022 the Commissioner for Revenue issued a guidance note indicating the stock exchanges that are recognised for the purposes of the Income Tax Acts and the Duty on Documents and Transfers Act.

Legal Notice 147 of 2024 published on 28 June 2024 extends the application of the 7.5% tax rate on income derived by persons engaged in sports activities.

In a press release issued by the Ministry for Finance and Financial Services on 14 July 2020, it was announced that the Commissioner ...

The new residence scheme for foreigners has been launched.

As from 18 May 2020, the Online Form for the Registration of a Fiscal Unit is available.

The income tax treaty for the avoidance of double taxation signed by the governments of Malta and Turkey in 2011 will now be applicable as from 1 January 2014.

On the 28th of December 2023, the Commissioner for Tax and Customs ("CfTC") announced an amendment on the manner in which intellectual property ("IP")...