Malta Tax System

Malta aims to attract investors, entrepreneurs and high net worth individuals to the island by offering excellent tax incentives and schemes for businesses and individuals.

Malta, based within the EU, is an ideal jurisdiction to set up a company either as a holding company or as a trading operation as it offers many tax benefits.

Corporate Tax Rate

The Malta tax system outlines that companies, incorporated or managed and controlled in Malta, are subject to a corporate tax rate of 35% on a worldwide basis. However, Malta is unique within the EU for offering tax refunds and other schemes to attract investors and entrepreneurs.

Individual Income Tax Rate

For more details about individual income tax rates and schemes available in Malta, read our extensive information page here.

Malta Tax Refund System

The Malta tax refund system enables shareholders of Maltese companies to claim refunds of tax paid in Malta. The company pays this tax on qualifying income allocated within the Malta Tax accounts when businesses distribute such income as a dividend.

Click here to find out more information.

Malta Participation Exemption

Malta has one of the EU’s most extensive participation exemption schemes. Malta Participation Exemption is when a Maltese company may claim a participating exemption from Maltese tax on dividends and capital gains received from such participating holding.

Click here to find out more information.

Other Maltese Tax Benefits

You can read about the other Maltese tax benefits in detail here.

For more information regarding your tax needs, you can see all the useful links below, or you can enquire with our team directly by filling out our short enquiry form.

Malta Corporate Income Tax
Malta Individual Income Tax
Malta Double Taxation Relief
Malta Tax Accounts
Participation Exemption
Malta Tax Refund System
Other Malta Tax Benefits

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