Amending protocol to tax treaty between Malta, Romania enters into force
The amending protocol to the 1995 income tax treaty between Malta and Romania entered into force on 22 May 2026. The protocol was signed on 4 July 2024 and is generally applicable from 1 January 2027. Earlier, Malta issued Legal Notice No. 97
See More
Malta: MTCA issues guidance on Cyprus’ IIR treatment under Pillar Two
The Malta Tax and Customs Administration (MTCA) has notified taxpayers that the European Commission published a frequently asked question on 29 May 2026, clarifying that all EU Member States should treat Cyprus as having a qualified Income Inclusion
See MoreMalta announces income tax return filing deadline for individuals, partnerships, trusts, religious entities
Malta's Tax and Customs Administration has reminded taxpayers that the deadline for both manual and electronic filing of Income Tax Returns for the year of assessment 2026 is 31 July 2026. The deadline applies to individual taxpayers and also
See MoreMalta: Tax and Customs Administration introduces online process for VAT registration status changes
Malta's Tax and Customs Administration has announced that requests to switch between VAT registrations under Article 10 and Article 11 of the VAT Act can now be submitted through the VAT e Services portal. In Malta, persons carrying out economic
See MoreMalta implements DAC8 crypto-asset reporting framework
Malta has published Legal Notice 162 of 2026 in the Official Gazette, introducing the Cooperation with Other Jurisdictions on Tax Matters (Amendment) Regulations, 2026, which implement Council Directive (EU) 2023/2226 of 17 October 2023
See MoreMalta opens e-filing for personal income tax returns 2026
The Malta Tax and Customs Administration has announced that the online service for filing Personal Income Tax Returns for the Year of Assessment 2026 (Basis Year 2025) is now available. Taxpayers can access the service through
See More
Malta updates corporate income tax return for 2026 with transfer pricing, new reporting changes
Malta's Commissioner for Revenue has announced that the electronic corporate income tax return for the year of assessment 2026 is now available through its online services. The supplemental document for Fiscal Units is also available for
See More
Malta, San Marino: Amending protocol to tax treaty enters into force
The amending protocol to the 2005 income tax treaty between Malta and San Marino entered into force on 22 April 2026. Signed on 1 April 2024, the protocol removes the three-year time limit for resolving cases under the Mutual Agreement
See MoreMalta ratifies amending protocol to income tax treaty with San Marino
Malta has ratified the amending protocol to San Marino Income Tax Treaty 2005 as amended by the 2009 protocol through Legal Notice 98 of 2026 on 17 April 2026. The protocol was signed on 1 April 2024. The agreement seeks to prevent double
See MoreMalta issues legal notice on Romania tax treaty amendment
Malta has issued Legal Notice No. 97 of 2026 in the Official Gazette, setting out the double taxation relief on taxes on Income with Romania (Amendment) Order 2026 on 17 April 2026. The protocol, signed on 4 July 2024, is the first amendment to
See MoreMalta issues guidance on VAT exemption scope for gambling sector
Malta’s Tax and Customs Administration has issued guidelines on 6 April 2026 setting out updates to the VAT and gaming tax frameworks for the gaming sector, with changes entering into force on 1 October 2026. The measures include a clarified scope
See MoreMalta implements new gaming tax rules, introduces studio broadcasting levy
Malta has issued the Gaming Tax (Amendment) Regulations, 2026 (Legal Notice 84 of 2026), published in the Government Gazette No. 21,615 on 1 April 2026. The rules simplify the previous system by merging the gaming tax and gaming device levy into
See MoreMalta to implement VAT, gaming tax reforms
The Malta Tax and Customs Administration (MTCA) and the Malta Gaming Authority (MGA) have informed stakeholders within the gaming sector of forthcoming enhancements to the Value Added Tax (VAT) and gaming tax frameworks under Maltese law, effective
See MoreMalta clarifies election for final income tax without imputation
Malta’s Tax and Customs Administration announced on 27 March 2026 that taxpayers opting for a final income tax without imputation must make the election through their income tax return. The authority confirmed that once exercised, the election
See More
Austria: Council of Ministers approves amending protocol negotiations with Malta
Austria’s Council of Ministers approved, on 11 March 2026, the start of negotiations for an amending protocol to the 1978 income and capital tax treaty with Malta. The new protocol is being negotiated to fix a tax issue for aviation staff and
See MoreMalta enacts 2026 budget measures introducing R&D tax breaks, tighter rules on VAT and excise duties
Malta has gazetted the Budget Measures Implementation Act 2026 (Act No. III of 2026) on 10 March 2026. introduces a comprehensive series of adjustments to Malta’s fiscal landscape. These changes, largely retroactive to 01 January 2026, touch upon
See MoreMalta: MTCA updates Pillar Two guidance following constituent entity filing exemption
Malta’s Tax and Customs Administration (MTCA) has issued Version 1.1 of its Guidance Note on the European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations, following amendments
See MoreMalta updates exchange of financial account information (DAC 2) guidance, issues CRS/FATCA self-compliance questionnaire
Malta’s Tax and Customs Administration has issued revised guidance on the automatic exchange of financial account information (DAC 2) and introduced a new Self-Compliance Questionnaire (SCQ) for CRS and FATCA compliance. Update of the guidance
See More