Business Incentives

Malta offers various business incentives for facilitating the setting up and growth of businesses. Provision of Immovable Property Industrial buildings can be allocated at competitive rates of rent. Soft Loans Qualifying companies may benefit from low interest rate loans covering up to 75% of the qualifying expenditure undertaken by the company. Loan Interest Rate Subsidies…

Malta’s Business Environment

The Maltese business environment is one that has been marked by change and diversification. From an agrarian base Malta has expanded into bio-technology, pharmaceutical, healthcare, engineering, logistics, aviation, maritime, electronics, hospitality, ICT and software development, and financial services. Intense infrastructural development and educational investment has provided Malta with a strong base for business development and…

Residence Program Rules

The Residence Programme Rules confer a special tax status to EU/EEA/Swiss nationals upon satisfying certain conditions including: acquiring a property for not less than €275,000 or renting property for not less than €9,600 per annum. Should the property be situated in Gozo or in the South of Malta, the purchase value should not be less…

Participating Holding

A shareholding in a non-resident company qualifies as a participating holding if the Maltese company holds equity shares in a non-resident company or a qualifying body of persons and it: holds directly at least 5% of the equity shares of the non-resident company; or is an equity shareholder in the non-resident company and is entitled…

Malta Advance Revenue Ruling

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‘. In addition, an advance revenue ruling may be obtained on the following: The tax treatment of any transaction which involves international business The tax treatment of any transaction which concerns…

Participating Exemption

Income derived from a participating holding or from the disposal of such holding will qualify for a participation exemption, which is intended to exempt from tax dividends and gains derived from such holdings. The income derived from a participating holding which qualifies for a participation exemption, may be altogether excluded from the tax return and…