ANTOINE FORMOSA
QIJASER LTD
Malta
Last Updated 17/12/2024
AT A GLANCE
Avoid unexpected tax obligations in Malta and stay fully compliant with local tax laws with Tax Natives. Whether you need personal or business tax advice, our experts will guide you through Malta’s tax system, helping you save time and reduce liabilities.
Don’t wait – get custom advice and take control of your tax situation today.
A SUMMARY OF KEY MALTESE TAXES
Malta is an especially business-friendly environment thanks to its low corporate tax rates, progressive income structure, and social contributions system.
Here are some key taxes to consider in Malta:
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Corporate tax – 35% headline rate; can be drastically reduced due to imputation laws.
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Income tax – 0% to 45% standard progressive rate, + 5.5% solidarity surcharge.
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Value-Added Tax – 18% standard rate, reduced rates of 7% and 5% on certain goods and services.
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Capital gains tax – 0% to 35%, depending on the type of asset/duration of ownership.
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Local property tax – 0.26% to 1%, based on property value.
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Stamp duty – 1.5% to 5%
MALTESE TAX RATES AT A GLANCE
Stay informed about the essential tax rates in Malta with our up-to-date summary.
| Tax Type | Description | Rates | Notes |
|---|---|---|---|
| Corporate Taxes | |||
| Corporate Income Tax (CIT) | Levied on worldwide income of Maltese resident companies and Malta-sourced income of non-resident companies. | 35% (headline rate) | The effective tax rate can be significantly lower due to various refund mechanisms. |
| Personal Taxes | |||
| Personal Income Tax | Progressive tax on worldwide income for residents and Malta-sourced income for non-residents. | 0% – 35% (based on taxable income brackets) | Various deductions and allowances are available. |
| Capital Gains Tax | No separate capital gains tax. Capital gains are taxed as part of income tax. | Same as income tax rates (0% – 35%) | Certain exemptions and reliefs may apply, depending on the type of asset and holding period. |
| Stamp Duty on Immovable Property | Levied on the transfer of immovable property in Malta. | 5% | Certain exemptions and reduced rates may apply in specific circumstances. |
| Indirect Taxes | |||
| Value Added Tax (VAT) | Consumption tax levied on the supply of goods and services in Malta. | 18% (standard rate) | Reduced rates of 7% and 5% apply to certain goods and services. |
| Excise Duties | Levied on specific goods such as alcohol, tobacco, and fuel. | Vary depending on the product | |
| Customs Duties | Levied on imported goods. | Vary depending on the product and its origin | |
| Other Taxes and Levies | |||
| Social Security Contributions | Paid by both employers and employees to fund social security benefits. | Vary depending on income and employment status | |
| Transfer Duty on Securities | Levied on the transfer of certain securities. | 0.5% | |
| Gaming Tax | Levied on the gross gaming revenue of licensed gaming operators. | 5% | |
| Hotel Accommodation Tax | Levied on stays in hotels and other tourist accommodation. | €0.50 per night per person | |
| Special Tax Regimes and Incentives | |||
| Global Residence Programme | Offers favourable tax treatment to non-EU/EEA/Swiss nationals who take up residence in Malta. | Flat tax rate of 15% on foreign-sourced income remitted to Malta | Various conditions and requirements apply. |
| Malta Citizenship by Investment | Grants Maltese citizenship to individuals who make a significant investment in Malta. | Various fees and contributions apply | |
| Other Incentives (e.g., for specific industries) | Malta offers various tax incentives and benefits for specific industries and activities. | Vary depending on the specific incentive or regime | Consult a tax advisor for detailed information on available incentives. |
CONNECT WITH MALTA’S LEADING TAX ADVISORS
Malta offers incredible opportunities for UK expats and businesses with its tax incentives and robust economy. But there’s always a risk of double taxation or violating VAT rules if you don’t know how to tackle Malta’s tax system.
Don’t take that risk. The experts at Tax Natives are here to help. Reach out today, and we’ll connect you with an English-speaking tax advisor to simplify everything and keep you compliant. From cross-border tax to VAT problems, our experts will minimise your liabilities and keep you in line with Maltese tax regulations.
Why wait and lose money?
FIND YOUR MALTA TAX LAW ADVISOR NOW
Work with trusted Maltese tax experts now to protect your investments, reduce your tax burden, and save with confidence. Get started today.
1. GET IN TOUCH
Tell us about your tax challenges. Simply fill out our quick contact form – it’s that easy.
2. GET MATCHED
We’ll connect you with the perfect tax advisor specialising in Maltese tax law.
3. GET GUIDANCE
Get a customised tax strategy designed to reduce your tax liabilities and keep full compliance with Maltese regulations.
INDIVIDUAL/BUSINESS TAX SOLUTIONS IN MALTA
No matter if you’re an expat or business owner, our expert tax advisors are here to help reduce your tax burden and stay compliant. Don’t leave things to chance – get in touch to stay on top of your finances.
PERSONAL TAX SERVICES
Maltese inheritance tax got you scratching your head? Losing thousands to double taxation? See how our tax experts can help with your personal tax problems.
BRITISH EXPATS LIVING/WORKING IN MALTA
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Income tax – Get advice on income tax rates, brackets, deductions, and more to help you stay compliant with local law and maximise savings.
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Tax residency – Unsure of your tax residency? Concerned about how this will affect your obligations in Malta? Let our experts guide you through the process and keep you compliant.
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Double taxation relief – Don’t be paying taxes twice! Let us show you how to claim relief under double taxation agreements and protect your income.
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Special tax regimes – Unlock the benefits of Malta’s special tax regimes – like the Global Residence Programme – to see if you’re eligible for any handy tax reductions.
BRITISH HIGH-NET-WORTH-INDIVIDUALS (HNWIs) WITH MALTESE INVESTMENTS
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Investment and asset taxation – Protect your wealth with expert advice on the tax implications of investments, property ownership, and capital gains.
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Special tax regimes – Take advantage of Malta’s unique tax regimes for HNWIs. Our experts will make sure you benefit from any relevant tax-efficient solutions and stay compliant.
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Estate planning – Secure your family’s future with strategic estate planning for a smooth transfer of wealth across your generations through minimising inheritance tax.
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Cross-border tax planning – Optimise your wealth by structuring your taxes efficiently across various jurisdictions. Protect your assets and grow your portfolio with our custom cross-border strategies.
EXPATS LIVING IN MALTA
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Income tax – Maximise your savings with custom advice on Malta’s income tax rates, deductions, and filing requirements to keep you fully compliant.
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Tax residency – Worried about your tax residency status? Avoid expensive mistakes and fines with advice that keeps you on the right side of Maltese law.
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Double taxation relief – Avoid being taxed twice on the same income. Claim double taxation relief to protect your income across borders, safeguard your earnings, and avoid unnecessary tax burdens.
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Special tax regimes – Unlock exclusive tax benefits by exploring Malta’s special regimes, including the Global Residence Programme and Highly Qualified Persons Rules.
CORPORATE TAX SERVICES
Keep your investors happy and your bottom line healthy by managing your corporate tax burden effectively.
BRITISH ENTREPENEURS/BUSINESS OWNERS
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Corporate income tax – Maximise your business’s profitability with expert guidance on Malta’s full imputation system, refund mechanisms, and optimising your effective tax rate.
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VAT compliance – Simplify your VAT registration and compliance so you meet all Maltese requirements and can focus more on growing your business through refunds and exemptions.
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Tax incentives and grants – Take advantage of Malta’s variety of tax incentives and grants for specific industries, leveraging them for your business and boosting your profitability.
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International tax structuring – Expand your business confidently with an optimised tax structure so your cross-border operations benefit from Malta’s favourable tax environment.
YOUR TRUSTED PARTNER FOR MALTESE AND INTERNATIONAL TAX
Don’t let Malta’s tax complexities become costly mistakes – take action now. Whether you’re managing personal taxes or international business transactions, we’re here to help.
WHY CHOOSE TAX NATIVES?
Need to simplify your tax obligations or stay compliant with Maltese tax authorities? The Tax Natives network is your solution.
1. EXPERT NETWORK
Gain exclusive access to a network of chartered tax advisors specialising in Maltese tax law. Our experts are equipped to handle even the most complex tax situations.
2. PERSONALISED MATCHING
Skip the guesswork! Our intelligent system matches you with the perfect tax advisor for your needs so you get the best guidance from day one.
3. DEDICATED SUPPORT
Get in-depth support from day one with advisors who can help you easily manage your tax matters within the boundaries of Maltese law.
READY TO SIMPLIFY YOUR MALTESE TAXES?
Hassle-free tax is just a couple of clicks away with Tax Natives. Connect with a dedicated expert today to save money and stay fully compliant with Maltese law.
From personal taxes to cross-border business matters, we’ve got you covered. Take control of your finances with personalised advice from our team of specialists.
Stop wasting your money – optimise your tax strategy now. Get in touch with us and start saving today.
EXPAND YOUR REACH AND TAX EXPERTISE IN MALTA
Ready to connect with more clients in Malta who need your tax expertise? Join the Tax Natives network and gain exclusive access to a steady stream of clients actively looking for tax advisors in Malta.
If any of the following sound like you, you’re a perfect fit for the network:
- Tax advisors and accountants in Malta
- Lawyers and solicitors in Malta
- Financial advisors and wealth managers
- International tax professionals with Maltese clients
- Tax consultants and specialists
- Accounting firms and tax practices
- Boutique tax advisory firms
- Professionals seeking expertise in Maltese tax
- Those looking to expand their network in Malta
- Individuals interested in cross-border tax collaboration
Take your practice to the next level with businesses and individuals looking for expert tax guidance, grow your client base, and expand your international reach.
FIND TAX ADVISORS NEAR YOU IN MALTA
Need a tax advisor in a specific region of Malta? Quickly find yours with our location-based matching service. From Valletta to Sliema, we’ve got you covered for what you need.
Tax experts in the region
How Tax Natives works.
Tax Natives is an international tax network that connects Explorers (taxpayer clients) with Natives (qualified and regulated tax advisers) from one jurisdiction to another.
Ask a question to get startedSTEP ONE
Select the 'Ask a question button located on the top of each page and follow through the process to compose your question
STEP TWO
Once your question is confirmed and your account is set up, navigate to your user dashboard to view the message exchange between you and your Tax Native.
STEP THREE
Each Tax Native has to accept a question from an Explorer before a conversation can begin. Once the Tax Native has accepted your question, a quote will be submitted for approval through the messaging portal.
Your Maltese tax questions answered
Got questions about your Maltese taxes? Here are the answers to some of the most common questions about finding and working with a tax advisor in Malta.
How much does tax advice cost in Malta?
The cost of tax advice depends on the complexity of your situation and the advisor’s expertise. For clear, transparent tax advice, get in touch today.
How do I find a tax advisor specialising in my specific needs (e.g., property tax, inheritance tax)?
If you need a tax advisor who specialises in your specific needs, get in touch now and share your concerns – be it property, inheritance, or corporation tax.
What qualifications should I look for in a Maltese tax advisor?
Look for advisors certified in Malta, such as members of professional bodies like Chartered Accountants Malta (CA Malta) or the Malta Institute of Taxation (MIT).
Can a tax advisor help me with Maltese tax authorities' inquiries or investigations?
Absolutely! A qualified Maltese tax advisor can represent you during audits and investigations and handle all communications with tax authorities on your behalf.
How can I get the most out of my tax advisor?
For the best value, be clear about your financial goals and keep open communication. Ask specific questions so you understand how the advice impacts your situation.
Ready to get started? Let’s discuss your needs today!
Personalised tax advice in Malta today
Get the absolute most out of Malta’s tax system – whether you need help with personal issues or complex business matters, our expert advisors will keep things simple.
Connect with our specialists and minimise your tax today!
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