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

Payments to non-residents in Malta

Non-resident companies may benefit from tax exemptions or exemptions of other taxes on dividends, interest, royalties, capital gains, long term insurance policies and other investment income. Learn more about the Payments to Non-Residents.

Taxation in Malta

Duty on Documents and Transfers in Malta

The legislation that applies to Stamp Duty (SD) in Malta is the Duty on Documents and Transfers Act” (DDTA). As you can see below, with the proper planning, this tax does not apply to many situations due to the various exemptions provided for by law.

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.

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Payments to non-residents in Malta

Duty on Documents and Transfers in Malta

Relevant tax exemptions for companies in Malta

Tax Accounts in Malta