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When you think of Malta, you might picture sun-drenched coastlines, historic cities, and a slower pace of life. Yet, there is another side to this Mediterranean gem that deserves just as much attention...

A country which is small in size but a giant in stature, Malta is rapidly gaining more and more attention on the global stage.

The Republic of Malta has entered into double tax treaties or agreements with a considerable number of countries.

Malta's VAT system is aligned with the EU VAT Directive (Council Directive 2006/112/EC of 28 November 2006), and this impacts the VAT treatment of some services provided by PSPs.

Malta is known for implementing sound business practice, due diligence and for rooting out any money laundering activities.

Dividend income is exempt from Corporation tax.

In Italy, trusts are now a well-established tool in wealth structuring for asset protection, succession planning and the orderly management of family and business assets.

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.

Schemes allowing for the reduction in duty on the acquisition of immovable property have been extended pursuant to the publication of LN 427 of 2020.

The Directive on Administrative Cooperation (DAC) establishes an EU-wide system for automatic exchange of tax information, aiming to boost transparency, prevent tax evasion and avoidance, and promote fair taxation across...

Malta recently updated its framework for taxation of highly qualified persons but this is just one example of many other refinements underway in the background which will help to ensure that this jurisdiction achieves...

Malta has introduced a new Individual Tax Programme consolidating its existing residence schemes into a single framework effective January 2027. While maintaining the attractive 15% tax rate on foreign-source income, the programme introduces significantly higher economic thresholds and a five-year renewable status model, signaling a shift toward attracting genuine long-term residents willing to make substantial contributions to the Maltese economy.

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

On the 30th of November 2021, as part of its commitment to effectively fight tax crimes, the FIAU released a factsheet on typologies and red flag indicators related to tax evasion and money laundering.

As businesses expand across borders and establish related-party arrangements, transfer pricing becomes increasingly relevant.

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