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On 17 April 2025, Malta enacted the Budget Measures Implementation Act of 2025 ("Budget Act").

The tax environment has experienced significant changes the past years, in view of the international consensus to combat harmful tax practices.

The remittance-based tax system applies to persons (legal and natural entities) who are resident, but are not domiciled in Malta.

Malta has introduced the Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules ("Rules"), establishing a framework designed to attract and retain senior and specialised professionals...

The Key Employee Initiative provides a fast-track work permit for highly specialised Third-Country Nationals (TCNs), who are employed in Malta.

Located in the heart of the Mediterranean, between the north of Africa and southern Europe, Malta is a modern international commercial hub with a global draw..

Malta has enacted Legal Notice 20 of 2026, titled the Tax Treatment of Highly Skilled Individuals Rules, 2026 (the "Rules")...

The OECD's Base Erosion and Profit Shifting (BEPS) initiatives have significantly influenced international tax policies, focusing on curbing tax avoidance...

Looking to safeguard your financial future and take advantage of retirement benefits in Malta as a former United Nations employee?

Updates to the tax exemption applicable on pension income derived by an individual and to the maximum tax rebates on pensions which may be availed of.

In December 2013, Malta Enterprise re-launched the Micro Guarantee and MicroInvest Schemes, with the publication of revised Incentive Guidelines intended to assist the development of small enterprises in Malta and Gozo.

A positive step taken last year was the promulgation of a comprehensive set of regulations in a legal notice amending the Lotteries and Gaming Act. Such updated legislation has opened the path for the regulation of lotteries and gaming operations to reflect current trends.

Malta's Global Residence Programme (GRP) will be replaced by a new Individual Tax Programme from January 2027, introducing substantially higher entry requirements including increased minimum tax obligations and stricter property thresholds. Eligible applicants who submit applications before December 31, 2026 can secure grandfathered status under the current, more favorable GRP terms until 2031, potentially saving significant costs on application fees, property requirements, and annual tax minimums.

Malta has created various fiscal incentives to make its position stronger and tax competitive in the Business Aviation Industry mostly in connection to aircraft engine and aircraft operators.

By virtue of Legal Notice 250 of 2025, published on 17 October 2025, the Minister responsible for finance has introduced the Senior Employees of Family Offices...

For South Africans considering a move to Malta, there are several residency pathways available that can provide either temporary or permanent residence in this fascinating Mediterranean country.

Malta's Budget for 2027, presented to Parliament on 26 October 2026, contains a set of measures that change the position of third-country nationals living in Malta from January 2027. It specifies no change to the Malta Permanent Residence Programme (MPRP), the Nomad Residence Permit, the special tax status programmes or the personal income tax rates.