Further to the Budget for 2026 announced on 27 October 2025, the Budget Measures Implementation Bill has been published. The Bill 155 proposes amendments to: Part II Amendment to the Customs Ordinance. Cap. 37. Part III Amendments to the Income Tax Act. Cap. 123. Part...
The Minister for Finance and Employment, the Hon Clyde Caruana, has delivered the Budget Speech for 2026. Download the Budget Speech here. The following is an overview of some of the fiscal measures announced: INCOME TAX → The income tax brackets for individuals (married and parent computations) who...
This week's edition of the CFE Tax Top 5 looks at the following: G20 Meeting: Key OECD Tax Reports Presented to Finance Ministers UN Tax Committee 31st Session: 21 to 24 October 2025 Inter-Parliamentary Committee Meeting on the Taxation of the Digitalised Economy CFE Opinion Statement...
The Malta Maritime Law Association is holding a Yachting & Tax event on 28 October 2025 at the Hyatt Centric. MIT's Indirect Tax Committee Chairperson, Matthew Zampa, will be participating in a panel discussion on VAT matters and their implications for the yachting sector. Further information...
The IFA Malta Branch has announced the launch of the IFA Mentoring Platform - Malta Edition — an initiative designed to connect emerging tax professionals with experienced leaders in the international tax field. This platform aims to foster professional growth, knowledge exchange, and community building within...
The Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules 2025 have been published by LN 250 of 2025. The rules establish the eligibility criteria underpinning the right for qualifying employees to elect to pay tax on income from qualifying employment at...
The MTCA has announced that the deadline to submit the required information for the respective tax credit for women returning to employment has been extended from fifteen (15) to thirty (30) days...
The Malta Institute of Taxation has participated in the consultation launched by the EU Commission on the VAT Travel Agents Scheme and the VAT rules of passenger transport (See MIT News 26 July 2025). The Indirect Tax Committee of the MIT submitted, on behalf of the...
The EU Council has adopted the Commission proposal for a mandate to start negotiations with Norway, with a view to concluding an international agreement on administrative cooperation in direct tax matters. The negotiations will seek to establish a cooperation framework between EU Member States and Norway...
