Malta does not impose any withholding tax on dividends, interest and royalties except for a 15% withholding tax when untaxed dividends are paid to a resident individual.

Maltese Finance Minister, Edward Scicluna announced that the measure announced in the last Budget of reducing the tax charged on revenue from rented residential properties from a maximum of 35% to 15%, was being implemented.

The below are the key highlights emanating from the Budget Speech Malta. The theme chosen was ‘a strong economy' for the 2016 budget.

Malta’s corporate tax regime is designed to support international businesses, offering a compliant and flexible framework for companies operating across borders.

The Commissioner for Revenue has published guidance relation to the 2020 budget measures introduced regarding the withholding tax...

The Minister for Finance and Financial Services presented the Budget 2021 on 19th October 2020 in the House of Representatives of Malta.

On 19 June 2023 the European Commission published a draft proposal for a faster and safer relief of excess withholding tax (the ‘Proposal').

Malta is one of the most attractive destinations for establishing holding companies dedicated to managing intellectual property (IP), thanks to its combination of favourable tax benefits, a strong legal framework, a network of over 70 Double Taxation Agreements (DTAs) and direct access to the European single market.

Malta has become a recurring point of reference in discussions around European family office structuring for high-net-worth individuals.

Malta has long been considered a leading holding company jurisdiction due to its participating holding exemption on dividends and capital gains, as well as its lack of withholding tax on payments to shareholders.

As the maritime industry continues to embrace digital transformation, Malta took a significant step forward by implementing a fully electronic certification system for vessels under its flag.

Mr Liao Wang is a successful Chinese businessman who lives in Beijing with his wife. At 55, family remains central to his life. Their two children study in Europe, one in Amsterdam and the other in Madrid, and the couple visits them every six to eight weeks. Since both children have finished school and have continued their studies abroad, the Wangs are considering a move of residence.

In the world of international business and tax planning, Malta has emerged as a popular choice for multinational companies looking to optimise their tax structures through an efficient holding structure.

Building on the introduction of the Small Commercial Yacht Code in 2024, Malta is once again reinforcing its status as a global leader in the yachting sector, this time by updating its established Commercial Yacht Code.

Mr Liao Wang is a successful Chinese businessman who lives in Beijing with his wife. At 55, family remains central to his life. Their two children study in Europe, one in Amsterdam and the other in Madrid, and the couple visits them every six to eight weeks.

With the Legal Notice No 159 of 2025, Malta has updated the regulations for the acquisition of Maltese citizenship.

Donald Vella, Kirsten Debono Huskinson and Gabriella Chircop have contributed, once again, the Malta Chapter to the Corporate Tax 2024 Global Practice Guide, published by Chambers and Partners.

Corporate structures and tax treatment; transparent entities; determination of tax residence of incorporated businesses; applicable income tax rates.

Recent developments on the non-domiciled regimes in the UK led many individuals to reconsider their UK tax residency.

On 23 January 2026, the Legal Notice titled “Tax Treatment of Highly Skilled Individuals Rules, 2026” became effective.