Seed investment Scheme Income Tax Rules
4 March 2024
The Seed Investment (Income Tax) Rules 2024 were published by LN 45 of 2024, repealing the Seed Investment (Income Tax) Rules 2022 (See MIT News 20 December 2022). The new rules apply in respect of investments made as from basis year 2024 onwards and shall have effect until the 31 December 2026. They grant tax relief to natural persons resident or operating in Malta investing in start-up businesses (see Seed Investment Scheme)