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Malta is consolidating four existing tax programmes into a unified Individual Tax Programme framework, effective January 2027. The new rules introduce significantly higher minimum tax thresholds, increased property requirements, and stricter application fees while maintaining the attractive 15% flat tax rate on foreign-sourced income remitted to Malta.

Malta is consolidating its four existing tax programmes into a unified Individual Tax Programme framework, effective January 2027. The new rules introduce significantly higher annual tax thresholds, increased property requirements, and stricter application fees while maintaining the attractive 15% flat tax rate on foreign-sourced income remitted to Malta.

The Cooperation with Other Jurisdictions on Tax Matters (Amendment) Regulations, 2019 have recently been amended by virtue of Legal Notice 342 of 2019 in order to transpose Council Directive

Malta is gaining popularity among remote workers for its warm climate, English-speaking population, and strategic location in the Mediterranean.

A new Fast-track work permit has been introduced in Malta called the Specialist Employee Initiative (SEI). This route is applicable to specialised employees that are not eligible...

Following the issue of the UK gambling bill last year, it has become evident that the proposed high tax of 15% on gross profit will scare away a number of offshore operators.

Malta, without doubt, is one of the countries with the greatest number of residency routes; there is an option for everyone.

In Malta securitisation has enjoyed the support of successive Maltese governments and local authorities. Structuring Maltese securitisation transactions is regulated by the Securitisation Act.

The scenario of Secondment differs from posted worker. In a secondment situation an employee, or more than one employee, would be released and temporarily transferred to another job...

Below is a list of supporting documentation that is required to be submitted together with the Non-EU Global Residence Programme Application Form and Questionnaire.

The 2025 Audit Exemption Rules L.N.139 of 2025, repealing the Audit Report Waiver and Deduction Rules S.L.372.29, introduce new rules for newly incorporated companies...

Recent amendments to Maltese income tax legislation which entered into force via Legal Notice 429 of 2010 provide for a tax exemption on royalty income derived from eligible patents, in respect of qualifying inventions.

Income Tax Consolidation has been available in Malta since its introduction through Legal Notice 110 of 2019, being the Consolidated Group (Income Tax) Rules, 2019.

For more than 30 years, foreigners buying property in Portugal would have normally done so using an offshore company, usually registered in the Channel Islands, Isle of Man or Gibraltar and it is estimated that at least 80% of foreign owned properties in Portugal have been purchased through offshore structures.

Since the publication of the ATAD I and ATAD II directives at EU level, Malta has gradually started to adopt the provisions prescribed in the EU legislations and implement them into its domestic legal system.

Act VII of 2022 contains fiscal amendments to implement some of the Budget Measures for 2022.

The Malta Nomad Residence Permit enables holders to retain their current employment based in another country while legally residing in Malta. The permit is accessible to everyone who is able to conduct their work remotely.