Amendment to the income from employment deduction rules
LN 106 of 2026 has revised the Deduction (Income from Employment) Rules (SL 123.149). The amendment applies from YA 2027....
28 April 2026
Tax treatment of the transfer of a gravesite
The Commissioner for Tax and Customs has issued a clarification regarding the tax and duty implications associated with the transfer of gravesites, confirming that gravesites transferred inter vivos or causa mortis may be subject to both duty and income tax. source: mtca.gov.mt...
20 March 2026
Budget Measures Implementation Act 2026
The Budget Measures Implementation Act was published by Act III of 2026. The Act amends the following: Civil Code Cap. 16 Customs Ordinance Cap. 378 - Income Tax Act. Cap. 123 1 Social Security Act Cap. 318 Motor Vehicles Registration and Licensing Act Cap. 368 Income Tax Management Act Cap. 372 Excise Duty...
10 March 2026
MTCA Guidance Note on EU Global Minimum Level of Taxation updated
The MTCA has announced that Version 1.1 of the Guidance Note is now available. The update reflects the recent amendment to the Global Minimum Tax Implementing Regulations (See MIT News 23 February 2026) by virtue of L.N. 48 of 2026, pursuant to which constituent entities...
10 March 2026
Proposal for omnibus directive on direct taxation expected by June 2026
The 2026 Commission work programme outlined the European Commission's intention to propose an omnibus directive in direct taxation by June 2026, with the aim to streamline, enhance and clarify the corporate tax directives (Interest and Royalties Directive (Council Directive 2003/49/EC), the Tax Merger Directive (Council...
4 March 2026
Tax exemption for pensions rules revised
The Pensions (Tax Exemption) Rules have been updated by LN 53 of 2026 with effect from 1 January 2026. The changes include a new rule 4 which provides that an individual who, in the year of assessment 2027 or any subsequent year, benefits from the exemption...
3 March 2026
Self-Compliance Questionnaire for CRS and FATCA
The Commissioner for Tax and Customs has announced that a new Self-Compliance Questionnaire (SCQ) for CRS and FATCA purposes has been released and is now available for compilation by Financial Institutions falling within scope of CRS and FATCA regulations (S.L. 123.127 Cooperation with Other Jurisdictions...
23 February 2026
EU updates list of non-cooperative jurisidictions
The EU list of non-cooperative jurisdictions was updated on 17 February 2026, with Fiji, Samoa and Trinidad & Tobago removed from Annex I. VietNam and Turks & Caicos have been added to Annex I which now lists: American Samoa, Anguilla, Guam, Palau, Panama, the Russian Federation, Turks...
23 February 2026
Seed Investment Scheme Competent Authority
An amendment to the Seed Investment Scheme (Income Tax) Rules by LN 43 of 2026, has changed the Competent Authority under the rules to Malta Government Venture Capital Limited registered under the laws of Malta with registration number C108058....
23 February 2026