Malta: Tax and Customs Administration clarifies VAT for taxi operators using ride-hailing platforms
The Malta Tax and Customs Administration has issued an explanatory note on 26 January 2026, outlining the Value Added Tax (VAT) obligations for taxi operators using online ride-hailing platforms. The explanatory note clarifies VAT treatment for
See More
Malta updates tax regime for highly skilled expatriates
Malta has issued Legal Notice 20 of 2026, introducing the Tax Treatment of Highly Skilled Individuals Rules, 2026, which consolidate and expand the country’s preferential tax regime for expatriates in selected senior and specialist roles. The
See More
Malta, Morocco sign protocol updating 2018 income tax treaty
Malta and Morocco signed a protocol on 2 January 2026, amending their 2018 income tax treaty. Deputy Prime Minister Borg and Minister Chiappori signed the update to the Bilateral Agreement on the Avoidance of Double Taxation and the Prevention of
See More
Malta: MTA extends electronic corporate income tax filing deadlines for 2026
Malta’s Tax and Customs Administration (MTA) has announced extended deadlines for the submission of corporate income tax returns in 2026, specifically for electronic filings. Manual submissions and tax payments must still meet the deadlines set
See More
Malta: MTCA implements EU carbon border adjustment mechanism (CBAM)
Malta’s Tax and Customs Administration (MTCA) has confirmed that the European Union’s Carbon Border Adjustment Mechanism (CBAM) will enter full operation on 1 January 2026. This announcement was made on 24 December 2025. Under the new
See More
Bulgaria: Parliament approves income tax treaty with Malta
Bulgaria’s parliament (National Assembly) has approved the Bulgaria-Malta income and capital tax treaty (2024) on 28 November 2025. The treaty aims to prevent double taxation and curb fiscal evasion on income and capital taxes between Bulgaria
See More
Malta: MTCA publishes second edition of AEOI newsletter
Malta’s Tax and Customs Administration (MTCA) has published issue 2 of its AEOI Newsletter. The second issue highlights that MTCA has launched a redesigned website, which centralises information on international tax cooperation. The site now
See More
Bulgaria: Council of Ministers approve new tax treaty with Malta
The Bulgarian Council of Ministers approved a new tax treaty with Malta on 21 October 2025. The treaty, originally signed in Brussels on 10 December 2024, aims to prevent double taxation and prevent fiscal evasion between the two countries. It
See More
Malta: MoF presents budget measures implementation bill to the parliament
Malta’s Ministry of Finance tabled the Budget Measures Implementation Bill 2025 in parliament on 28 October 2025, following the 2026 Budget speech on 27 October 2025. The Budget Measures Implementation Bill 2025 serves as an Act to implement
See More
Malta announces 2026 budget, includes tax credits for new investments and R&D
Regfollower Desk Malta's Minister for Finance presented the 2026 budget to parliament on 27 October 2025. The 2026 budget includes various tax measures for enhancing investment incentives for businesses. New investor tax credit A 60%
See More
Malta issues election form for final income tax without imputation
Malta’s Revenue has released the election form for the optional final income tax system, with a 28 November 2025 deadline. Malta’s Commissioner for Revenue has made the election form available for companies wishing to opt into the final
See More
Czech Republic, Malta sign new tax treaty
The new tax treaty will replace the existing 1996 agreement between the nations. The Czech Republic and Malta have signed a new income and capital taxes treaty on 24 September 2025. This new agreement is set to replace the existing 1996 Czech
See More
Malta to introduce 15% minimum tax for MNEs
Malta imposes a 15% final tax on large multinationals under new regulations. Malta’s government has issued Legal Notice 188 of 2025, titled the Final Income Tax Without Imputation Regulations, 2025, under Article 22B of the Income Tax Act on 2
See More
Malta gazettes 2025 audit exemption rules for startups, small companies
Malta introduces new audit exemptions for startups, micro-enterprises, and shipping companies under the Audit Exemption Rules 2025. Malta has gazetted Legal Notice No. 139 of 2025 on 15 July 2025, enacting the audit exemption rules
See More
Malta launches 2025 electronic corporate tax return
Malta’s Commissioner for Revenue has made the 2025 electronic corporate income tax return available online, introducing changes related to transfer pricing and new attachments for various tax credits. Malta’s Commissioner for Revenue has
See More
Malta: Revenue publishes overview of key 2025 income tax Act amendments
Malta’s Revenue outlines key 2025 income tax act amendments, covering deductions, tax bands and reliefs. Malta's Commissioner for Revenue published a memo on 13 June 2025 outlining amendments to the Income Tax Act (ITA) introduced by the Budget
See More
Malta extends property tax incentives until December 2025
The Maltese government has extended property tax exemptions on qualifying transfers until 31 December 2025. The Maltese government has extended property tax incentives through Legal Notice 93 of 2025, published on 27 May 2025. The exemption
See More
Malta: MoF extends VAT exemptions for passenger transport services
MOF extended VAT exemptions under new rules issued in Legal Notice 88 of 2025. Malta's Minister for Finance (MoF) issued Legal Notice 88 of 2025 on 13 May 2025, amending the "Value Added Tax Act (Amendment of Fifth Schedule) Regulations, 2025"
See More