MTCA legislative Update 1 of 2024

The MTCA has published Legislative Update 1, summarising the legislative developments in tax in November and December 2023....

Tax rebate for pensioners rules revised

Changes to the Tax Rebate (Pensioners) Rules (SL 123.179) were published in LN 6 of 2024 and apply to income earned on or after 1 January 2024....

Tax exemption thresholds for pensions revised (2024)

The Pensions (Tax Exemption) Rules have been updated by LN 5 of 2024. The revised rules, which update the exemption thresholds for pensions income, entered into effect from 1 January 2024....

Updated guidance on NID Rules

The MTCA has published updated guidance in relation to the Notional Interest Deductions Rules....

DAC 7 Guidelines updated

The Malta Tax & Customs Administration has published Version 1.3 of the DAC 7 guidelines (Platform Operators) with updates to Section 2.5. View the guidelines here....