• Malta Tax Features

  • Taxable Basis
    Malta tax resident companies are taxed on their worldwide income whereas non-Malta tax resident companies are taxed only on income generated in Malta

    Taxable Period
    Calendar year

    Corporation Tax Rate(s)
    35% but due to imputation system the effective tax is 0% - 10%

    Ordinary Tax Losses
    Can be carried forward indefinitely

    Capital Gains
    Taxable except for participation holdings

    Capital Gains Tax Rate(s)
    0% for participation holdings or effectively 0% - 5%

    Capital Losses
    Can be carried forward indefinitely

    Stamp Duty
    Yes

    Capital Duty
    No

    Other Taxes
    N/A

    VAT
    Yes

    VAT Standard Rate
    18%

    VAT Reduced Rate(s)
    7% and 5%

    VAT Registration Threshold
    €7,000

    VAT Filing & Payment
    Quarterly

Compare Malta to other jurisdictions and see the difference in corporation tax rates, tax residency requirements, VAT rates, capital gain taxes, etc.

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