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....

Nomad Residence Permit Income Tax Rules

Rules governing the taxation of holders of a Nomad residence permit have been published by LN 277 of 2023. The rules establish that permit holders will be chargeable to income tax at the rate 10% on  chargeable income derived from "authorised work" as defined, subject to...