TAX News Malta Institute of Taxation

Additional documentation required for processing of share transfers

Further to the amendment to the Duty on Documents and Transfers rules (See MIT News 25 May 2026), the MTCA has clarified that with effect from 1 September 2026, a site plan issued by the Land Registry, duly marked, signed and stamped by a Perit, will be...

MTCA guideline on €3 import duty effective 1 July

Effective 1 July 2026, purchases of low-value goods online from outside the EU and imported into Malta will be subject to a €3 duty charge (See MIT News 2 January 2026). The MTCA has issued guidance on the manner in which the duty is to...

New customs duty on low value imports – 1 July

As announced earlier this year, as of 1 July 2026, €3 customs duty per item will be levied on e-commerce parcels valued below €150 imported into the EU (see MIT news 2 January 2026), abolishing the duty exemption applicable until 30 June 2026.  The Commission has issued guidance for operators in...

Customs authorisation for non-EU vehicles entering Malta

LN 157 of 2026 has introduced a new article 2A to the Customs Regulations which allows the CfTC to authorise, subject to the conditions specified, the onward movement of a motor vehicle which is not in free circulation in the EU and which arrives at...

DDT & CGT Rules updated

Amendments to the Capital Gains Rules (LN 156 of 2026) and the Duty on Documents and Transfers rules ( LN 158 of 2026) in relation to transfers of shares and transfers of value in a company, requiring, where applicable, a site plan issued by the Land...

Changes to Gaming Tax rules announced

The Gaming Tax Regulation (S.L. 583.10) will be revised with effect from 1 October 2026, as announced by LN 84 of 2026. As explained in the Press Release issued by the MTCA and the MGA, the main changes include:  simplified and equitable gaming tax rates for both...

EU Customs Authority (EUCA)

The European Commission's proposals for EU Customs Reform (May 2023), included the creation of an EU Customs Authority. The Council of the Euorpean Union and the EU Parliament have selected Lille, France for the seat of this Authority....

Notice for economic operators

The MTCA has issued a notice to economic operators on the integration of Common Health Entry Documents (CHEDs) with the Customs Import System via the EU Single Window Environment for Customs (EU CSW-CERTEX) which became operational on 24 March 2026. View here....