891 results found

The measures announced tonight by the Minister of Finance, the Economy and Investment in the budget speech for 2013 include:

A video summary of the main highlights of the Malta Budget 2022.

Malta has been a popular jurisdiction for expats for many years.

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.

•Malta registered the highest fiscal surplus in the EU – Malta registered a surplus of €392.7 million, equivalent to 3.5% of GDP in 2017.

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.

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.

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...

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

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

Accounting principles/financial statements – IAS/IFRS/General Accounting Principles for Smaller Entities (GAPSE).Financial statements must be prepared annually.

Malta is a fully independent republic with a parliamentary democracy and an elected president as the head of state

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

On 30 November 2012 various Legal Notices were published so as to transpose into Maltese law the new VAT invoicing rules that have been introduced at EU level by Directive 2010/45 (‘the Invoicing Directive’). The new rules aim to simplify, modernize and further harmonize how invoices are drawn up throughout the EU.

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.