Amendments to the Capital Gains Rules (LN 156 of 2026) and the Duty on Documents and Transfers rules ( LN 158 of 2026) in relation to transfers of shares and transfers of value in a company, requiring, where applicable, a site plan issued by the Land...
The Malta Tax and Customs Administration has announced that the online service for filing the Personal Income Tax Return for the Year of Assessment 2026 (Basis Year 2025) is now available. The online tax return can be completed at mytax.mtca.gov.mt The MTCA is encouraging taxpayers to use...
The Commissioner for Tax and Customs has announced that the year of assessment 2026 electronic corporate income tax return is now available on MTCA's online services. The supplemental document in case of a Fiscal Unit is also available for download. source: mtca.gov.mt...
LN 106 of 2026 has revised the Deduction (Income from Employment) Rules (SL 123.149). The amendment applies from YA 2027....
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...
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...
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...
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...
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...
