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Malta has formally introduced the Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules, 2025 (Legal Notice 250 of 2025, issued under the Income Tax Act, Cap. 123).

€10,000 grant will be provided over a period of 10 years to every first-time buyer who acquires property not exceeding €500,000. This will apply to every final deed done from 1 January 2022 onwards.

Although the smallest member of the European Union (EU), Malta is a leading European financial centre and is one of the most cost-effective onshore jurisdictions in Europe to form a company.

S.L. 123.204 entitled "Pensions (Tax Exemption) Rules" was introduced to gradually exempt pension income over a five-year period starting in 2022 by exempting 20% of pension income...

Although the smallest member of the European Union (EU), Malta is a leading European financial centre and is one of the most cost-effective onshore jurisdictions in Europe to form a company.

Revenue from direct and indirect taxation is expected to reach €2.5 billion, while €419.20 million consists of revenue from other sources.

The Anti-Tax Avoidance Directive II, ATAD II [the ‘Directive'], is a new EU legislation on hybrid mismatches between EU and third countries.

One of the Government's incentives to encourage more persons to return to the labour market is the tax credit available in certain cases.

Malta's Individual Tax Programme consolidates special tax status for international residents, retirees and UN pensioners from January 2027, offering a 15% rate on qualifying foreign income received in Malta. With minimum annual tax ranging from €15,000 to €35,000 depending on category, the programme requires qualifying property, medical insurance and compliance with specific eligibility conditions across four distinct resident categories.

Act III of 2013, entitled the ‘Budget Measures Implementation Act, 2013’ was published on the 17 May 2013.

The Consolidated Group (Income Tax) Rules were published on 31 May 2019 through Legal Notice 110 of 2019.

Malta's personal income tax system is grounded in progressive rates that apply to an individual's chargeable income, that is, total income after deductions, exemptions, and allowances. For the 2026 basis year...

Climate change is one of the defining challenges of our modern society. The manmade global warming has already and will increasingly affect the weather and climate across the world.

In this latest in our series looking at Malta, our local Head of Accounting explores its attraction to investors.

The standard corporate tax rate applicable to companies registered in Malta is 35% and there are no thresholds for reduced rates of taxation applicable.