Malta Budget 2021
We gathered the most important highlights of the key fiscal and economic points of the Malta budget speech.
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Stamp Duty And Tax On Property Reduced
Malta’s stamp duty and tax on property has been reduced to help the real estate sector amid the COVID-19 pandemic…
The Refund System
In its drive to eliminate economic double taxation, Malta has adopted a system of tax refunds to shareholders, upon a…
Tax Optimization for Digital Nomads
Life of a digital nomad is full of fun and adventure but they often forget about their taxes and that…
Taxation of Individuals
Personal income tax is charged at progressive rates of tax up to a maximum of 35 per cent, as illustrated…
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…
Participating Holding
A shareholder of a Maltese company may claim a full refund of the tax paid on the dividends and capital…
Advance Revenue Ruling Malta
An advance revenue ruling may be obtained from the Commissioner of Inland Revenue in Malta to confirm whether the participation…
Participating Exemption
Income derived from a participating holding or from the disposal of such holding will qualify for a participating exemption, which…
Full Imputation System
Malta adopts the Full Imputation System where dividends paid by a Maltese resident company carry a tax credit equivalent to…
Taxation of Malta Companies
The taxation of Malta companies can be difficult to understand at first sight, but we are here to break it…
Tax In Malta
The tax system in Malta is favourable to say the least. There is no tax on donation, no wealth tax,…
Double Taxation Relief
Maltese legislation provides for four types of relief from double taxation of foreign source income: Treaty Relief, Commonwealth Relief, Unilateral…
Value Added Tax – VAT in Malta
The Maltese VAT Act is based on the VAT Directives of the European Union. Value added tax is levied on…