Incorporation of a Company in Malta
A Maltese company may be set up either as private or as a public company. The main difference is that in a private company there are restrictions on how and to whom shares can be transferred…
Ordinary, Long Term and Temporary Residence
The tax liability of individuals depends on their residence, ordinary residence and domicile. The term ordinary residence is not defined in the Maltese tax law, however, one could say that there are three attributes to ordinary residence…
Taking up Residence
Malta offers attractive special residence schemes to individuals seeking to transfer their tax residence to a more attractive jurisdiction. Individuals looking for a warmer climate, a high standard of living, a safe environment for younger and older members of the family and a permanent residence that is selective, affordable and tax-friendly…
The Refund System
In its drive to eliminate economic double taxation, Malta has adopted a system of tax refunds to shareholders, upon a distribution of dividends by a company registered in Malta. Shareholders may claim the following tax refunds of the Malta tax charge of the distributing company…
Doing Business in Malta
Malta has created the right economic environment to meet the demands of the global market. It has strong and long-standing links with Europe, North Africa and beyond and has a liberal foreign investment policy…
Malta Retirement Program
The Malta Retirement Programme confers a special tax status to EU/EEA/Swiss nationals in receipt of a pension, provided that the pension constitutes at least 75% of their chargeable income…
Tax Optimization for Digital Nomads
Malta‘s Patents legislation protects the interests of proprietors of a patent against third parties.
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. 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…