Rulings in Malta

Safety and certainty are essential aspects when structuring international investments. In order to meet investors’ needs, it is possible to ask the Maltese tax authorities to issue an advance tax ruling that is valid for 5 years and renewable for another 5 years.

If the legislation is amended during the term of an advance tax ruling, the ruling remains valid for 2 years, or up until the end of the term if less than 2 years are left.

Taxation in Malta

VAT – Value Added Tax in Malta

VAT first came out in 1995 and on 1 May 2004, the Maltese system was fully adapted and harmonized with EU legislation. VAT is payable on the import of goods, intracommunity transactions, sale of goods and supply of services in exchange for a fee.

Taxation in Malta

Deductible expenses in Malta

Deducting expenses is particularly important in Malta, since the application of the tax refund to shareholders implies the distribution of company taxed profits.

Taxation in Malta

Double tax relief mechanisms

Maltese residents, who comply with certain requirements, can have double taxation relief on the income that has already been taxed abroad.

Taxation in Malta

Tax Accounts in Malta

According to Maltese tax legislation, a company registered in Malta must allocate its distributable profits to five (5) different tax accounts, depending on the source of the respective incomes. Learn more about the Tax Accounts in Malta.

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NEWCO

VAT – Value Added Tax in Malta

Deductible expenses in Malta

Double tax relief mechanisms

Tax Accounts in Malta