The MIT hosted its Annual Tax Conference on 4 April 2025 at the Westin Dragonara Resort St. Julians. The event was opened by MIT President, Conrad Cassar Torregiani, who reflected on the work, achievements and continued relevance of the Institute, 30 years since its establishment on...
The MTCA has published the extended deadlines for the e-filing of corporate tax returns – view here....
The MTCA has published updated guidance on Mutual Assistance Procedures available under Double Taxation Agreements and the European Arbitration Convention....
The Malta Tax & Customs Administration has issued Guidelines on the application of the Fringe Benefits rules to Beneficial Loan Arrangements, for the purposes of rules 26 and 27 of the Fringe Benefits Rules (SL 123.55). Click on the link below: Fringe Benefits - Beneficial Loan...
The Tax Exemption (Construction Waste Recycling) (2020-2024) Rules have been revised by LN 29 of 2025 which extended the application of the rules by one year....
The MTCA has announced the release of new Guidelines on IFRS 17. Click here to view. The guidelines are issued in terms of Article 96(2) of the Income Tax Act (Chapter 123 of the Laws of Malta) and are to be read in conjunction with Legal...
LN 18 of 2025 has revised the Cooperation with Other Jurisdictions on Tax Matters Regulations (S.L. 123.127), transposing certain provisions of Directive 2021/514 (which extended EU transparency rules to digital platforms and imposed reporting obligations on Platform Operators) with effect from 20 January 2023. The...
The MTCA has announced that the Annual Notification due by 28th February 2025 is available for download and can be found at this link. Notifications are to be made by sending a signed copy of the completed document together with the Excel file to mdr.mfin@gov.mt...
The MTCA has published a Manual on The Taxation of Pension Income in Malta - view here...
