Duty exemption on transfers by SportsMalta

In terms of LN 110 of 2024, no duty shall be levied under the Duty on Documents and Transfers Act (CAP 364) on the grant of temporary emphyteusis over a designated property by SportMalta to a sports association....

MTCA publishes legislative update

The MTCA has published Legislative Update 3 of 2024, which gives an  overview of subsidiary legislation issued under the Income Tax Acts between January and April 2024.   source: cfr.gov.mt...

End of April Tax Deadlines

Taxpayers are reminded of the following 30 April 2024 deadlines: 15% Tax on Rental Income - TA24 10% Tax on Part-Time Self-Employment - TA 22 Provisional Tax and Social Security Contributions - PT1    For information on Online Payments to the Malta Tax & Customs Administration (MTCA),...

Budget Measures Implementation Act 2024

The Budget Measures Implementation Act – Act XIII of 2024 – has been published. View here. The Act amends: the Customs Ordinance Cap 37 the Income Tax Act. Cap 123 the Central Bank of Malta Act Cap 204 the Social Security Act Cap 318 the Duty...

Excise Duty Act amended

The Second and Sixth Schedules to the Excise Duty Act have been revised by LN 42 of 2024 and LN 43 of 2024. The scope of the amendments is to further implement Council Directive 95/60/EC regarding the fiscal markings of gas oils and kerosene and Council...

Budget Measures Implementation Bill

The Budget Measures Implementation Bill - a bill to implement Budget Measures for the Financial Year 2024 and other administrative measures - has been published. View here. The Bill proposes amendments to: the Customs Ordinance Cap. 37 the Social Security Act Cap. 318 the Value Added...