Malta has introduced a significant reform of its special tax residency framework. Effective from 1 January 2027, the new Individual Tax Programme Rules, 2026 (Legal Notice 195 of 2026) (hereinafter referred to as the “new Rules”) establish a unified regime governing Malta’s principal tax residence and retirement programmes.

For UK entrepreneurs looking to regain access to the EU market post Brexit, Malta has become one of the most attractive jurisdictions for company formation.

Malta's remittance basis of taxation offers favorable treatment for individuals who are resident but not domiciled in Malta, taxing foreign-source income only when received in Malta while exempting foreign capital gains entirely.

Malta’s anti-money laundering and counter-terrorist financing (AML/CFT) framework has undergone a significant evolution following the introduction of Legal Notice 82 of 2026...

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).

Malta continues to be one of the EU’s most attractive jurisdictions for corporate structuring, wealth planning, and asset protection.

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...

Private Client Comparative Guide for the jurisdiction of Malta, check out our comparative guides section to compare across multiple countries

Corporate Tax Comparative Guide for the jurisdiction of Malta, check out our comparative guides section to compare across multiple countries