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It also offers special tax status by setting the personal tax rate on employment income generated in Malta at 15%.

Persons ordinarily resident and domiciled in Malta (including companies incorporated in Malta) are chargeable to tax in Malta on a worldwide basis in terms of the Income Tax Act, Chapter 123 of the laws of Malta (the ‘ITA’).

Dreaming of a Mediterranean home or looking to diversify your portfolio with a strong European investment? Malta's real estate market continues to offer a unique blend of old-world charm, modern convenience, and robust value for buyers in 2025.

The OECD Pillar 2 measures which introduces a global minimum effective tax of 15% for companies forming part of MNEs (Multi-National Enterprises) with a combined...

On the 6th of October, Legal Notice 231 of 2023 ("Legal Notice") was published in the government gazette, adding new services to the list found under the Eighth Schedule of the Value Added Tax Act...

The first budget to be completely drafted by Malta’s new government was presented to parliament by Malta’s Finance Minister, Prof Edward Scicluna.

The budget speech was delivered by Professor Edward Scicluna, Minister of Finance, on the 17th October 2017 with the title of ‘Malta: Wealth to reach Everyone'.

The US–Malta Double Tax Treaty provides a strategic framework for US investors, founders, and family offices structuring into Europe, combining reduced withholding taxes with robust anti-abuse protections. This analysis examines how Malta serves as an EU gateway jurisdiction for US capital, offering efficient holding structures and cross-border wealth planning opportunities. Understanding the treaty's Limitation on Benefits clause and substance requirements is essential for US businesses and private c

Malta offers 9 residence programmes to meet different individual circumstances. Some are appropriate for non-EU individuals while others provide an incentive for EU residents to move to Malta.

The Malta Budget, delivered by the Minister for Finance and Employment, Hon. Clyde Caruana, took place on the 24th of October 2022. Here is a summary of the key highlights from Malta Budget 2023.

When acquiring a business in Malta, buyers face a fundamental choice: purchase the company's shares or acquire the business assets directly. While asset purchases offer flexibility in selecting what to acquire, they introduce complex legal challenges spanning asset identification, employee transfers, intellectual property rights, and tax implications that require careful navigation through Malta's regulatory framework.

Malta's budget for 2021 mainly focuses on the country's economic recovery from the COVID-19 pandemic.

The Malta Budget 2021 was presented by the Minister for Finance, Dr Edward Scicluna on Monday, 19th October.

Before diving into tax rates and treaties, let's start with the basics. Think of passive income like a hammock...

The Hon. Minister of Finance Prof. Edward Scicluna, presented his 2014 Budget speech on 4 November 2013.

Malta resident non-dom taxation is Malta's remittance-basis tax system for individuals who are resident in Malta without being domiciled in Malta. Under article 4(1) of the Income Tax Act...

Following the last Budget Speech and the parliamentary debates on Bill No. 72, the Budget Measures Implementation Act, 2024 ('the Act') was issued on 2nd April 2024.