Rulings in Malta | NEWCO - Invest and Live in Portugal

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

Social Security in Malta

Maltese workers’ Social Security contributions are paid by the employer and the employee, each paying 10% on the respective wages.

Taxation in Malta

Accounting practices and obligations in Malta

Companies with head offices in Malta must comply with the requirements of the Commercial Companies Code and of relevant tax Codes. In this section we highlight some of the most relevant accounting practices and obligations for companies with head-office in Malta.

Taxation in Malta

Relevant tax exemptions for companies in Malta

The ITA makes provision for a number of exemptions. These are the most Relevant tax exemptions for companies in Malta.

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.