Taxation of Individuals
Personal income tax is charged at progressive rates of tax up to a maximum of 35 per cent, as illustrated by the following charts: Single RatesMarried ratesParent ratesSingle Rates Married rates Parent rates
Business Incentives
Malta offers various business incentives for facilitating the setting up and growth of businesses.
Malta’s Business Environment
The Maltese business environment is one of change and diversification. From an agrarian base Malta has expanded financial services.
Tax Implications of setting up in Malta
Malta offers a liberal tax regime and recent enactments have provided greater flexibility for (specific) sectors to benefit form a more favourable tax regime.
Legal Implications of setting up in Malta
As a member of the European Union, Malta has synchronised its laws to the European Aquis and legal implications offer the protection of the European system to all its settlers.
About Malta
Although being the smallest of the European Union’s member states, Malta is emerging as one of the fastest growing financial services centers. English, a joint official language with Maltese, is universally spoken and written and is the language of education and business.
Residence Program Rules
The Residence Program Rules grants a special tax status to EU/EEA/Swiss nationals upon satisfying certain conditions. A 15% tax is chargeable in respect of foreign income if received in Malta, with the possibility of claiming double tax relief.
Participating Holding
A shareholder of a Maltese company may claim a full refund of the tax paid on the dividends and capital gains received from a participating holding, if…
Advance Revenue Ruling Malta
An advance revenue ruling may be obtained from the Commissioner of Inland Revenue in Malta to confirm whether the participation qualifies as a ‘participating holding‘.
Participating Exemption
Income derived from a participating holding or from the disposal of such holding will qualify for a participating exemption, which is intended to exempt from tax dividends and gains derived from such holdings.