The Tax Treatment of Highly Skilled Individuals Rules, 2026 were published by LN 20 of 2026. The rules, which enter into force with effect from 1 January 2026, consolidate the rules applying to beneficiaries under other legislation regulating the taxation of individuals in certain sectors (including...
The MTCA has published guidelines on the Nomad Residence Permits (Income Tax) Rules (S.L. 123.210) which regulate the tax treatment of income derived from ‘authorised work’ carried out by individuals who have obtained a valid nomad residence permit issued in terms of the Immigration Act...
The MTCA has published the extended deadlines for the electronic filing of income tax returns for companies: Financial Year Ending Manual Return Deadline Web Submission Extension Deadline 31st January 2025 31st March 2026 31/07/2026 28th February 2025 31st March 2026 31/07/2026 31st March 2025 31st March 2026 31/07/2026 30th April 2025 31st March 2026 31/07/2026 31st May 2025 31st March 2026 31/07/2026 30th June 2025 31st March 2026 31/07/2026 31st July 2025 30th April 2026 31/07/2026 31st August 2025 31st May 2026 31/07/2026 30th September 2025 30th June 2026 31/08/2026 31st October 2025 31st July 2026 30/09/2026 30th November 2025 31st August 2026 30/10/2026 31st December 2025 30th September...
On 5 January 2026 it was announced that the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have agreed on key elements of a package - the "side-by-side package" - that establishes the way forward on the global minimum tax arrangements. See the...
The MTCA has published the 2026 tax rates for individuals - click here. A guidance document on the application of the new rates has also been published. The new FS4 is also available for download - here....
As announced in the 2026 Budget Speech, new personal income tax rates will come into effect on 1 January 2026 specifically for families with one child and for families with two or more children. The MTCA has published an overview of the current tax brackets, the...
LN 279 of 2025 has revised the Deduction (Income from Employment) Rules, increasing the threshold in Rule 2(a) with effect from YA 2027....
LN 284 of 2025 has revised the Relief from Income Tax and from Duty on Documents and Transfers on Certain Property Transfers Rules, extending the application of Rules 3, 7 and 13....
The Malta Business Registry (MBR), in collaboration with the Malta Tax and Customs Administration (MTCA), have announced that as from 1st December 2025, a single point of online submission will be introduced for the following forms through the BAROS platform: Form T – Transfer of...
