MAP Guidelines Version 2.4
The MTCA has published updated guidance on Mutual Assistance Procedures available under Double Taxation Agreements and the European Arbitration Convention....
13 March 2025
MTCA guidleline on the Fringe Benefits rules for beneficial loan arrangements
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...
17 February 2025
Tax Exemption (Construction Waste Recycling) extended
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....
14 February 2025
MTCA guidelines on IFRS 17
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...
14 February 2025
Amendment to the Cooperation with Other Jurisdictions on Tax Matters Regulations
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...
23 January 2025
DAC 6 – Annual Notification Form to be submitted by non-disclosing intermediaries
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...
9 January 2025
MTCA guidance on the taxation of pension income
The MTCA has published a Manual on The Taxation of Pension Income in Malta - view here...
9 January 2025
Tax exemption rules for pensions revised
The Pensions (Tax Exemption) Rules have been updated by LN 356 of 2024. The revised rules, which update the exemption thresholds for pensions income, enter into effect as of 1 January 2025....
27 December 2024
Amendment to the Deduction (Income from Employment) Rules
The Deduction (Income from Employment) Rules have been revised by LN 358 of 2024, increasing the thresholds in Rules 2 and 3...
27 December 2024