Malta updates guidelines on the application of the notional interest deduction (NID) rules

16 August, 2018

On 8 August 2018, the Maltese Commissioner for Revenue published update guidelines on the application of the notional interest deduction (NID) rules. Under the NID, a Malta company or partnership, including a Malta permanent establishment of a foreign company or partnership can claim an optional deduction up to 90% against its chargeable income for interest deemed to be incurred on its risk capital.

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