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...
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....
The Deduction (Income from Employment) Rules have been revised by LN 358 of 2024, increasing the thresholds in Rules 2 and 3...
The Taxation of Business of Insurance following the adoption of the International Financial Reporting Standard 17 Insurance Contracts Rules, 2024 have been published by LN 334 of 2024. The rules apply to any person that derives gains or profits wholly or in part from the business...
The Deductions and TaxCredits (Relevant Qualifications for Industry) Rules (SL 123.107) have been revised by LN 323 of 2004, extending the Get Qualified Scheme up until 31 December 2025. Under the Get Qualified Scheme Students following courses approved by the Malta Enterprise can apply for tax...
The MTCA has issued a Notice to Tax Representatives who downloaded the supplementary tax return document Version1.1 from the MTCA website on November 27th or 28th, 2024, that is no longer available. View here....
Further to the Budget for 2025 announced on 28 October 2025, the Budget Measures Implementation Bill has been published. The bill proposes amendments to: Part II Amendment to the Customs Ordinance. Cap. 37. Part III Amendments to the Income Tax Act. Cap. 123. Part IV...
