The EU Commission has published the latest version of the Combined Nomenclature which will apply as of 1 January 2027. The CN provides the basis for declaring goods on import or export and determines the applicable customs duty rate. source: taxation-customs.ec.europa.eu/...
On 26 October 2026, the Minister for Finance and Employment, the Hon Clyde Caruana, delivered the Budget Speech for 2027. Download the Budget Speech here The following is an overview of some of the fiscal measures announced: INCOME TAX → Widening of the individual's Income Tax brackets over...
As of 1 November 2026, a €2 Union handling fee, introduced by the new EU Customs Code published on 16 September, will apply. Guidance on this fee are now included on the previous guidance document on the €3 customs duty. Click here for the updated guidance....
The Ministry for Finance has published the Pre-Budget Consultation Document. It has been announced that the Budget for 2027 will be presented on 26 October 2026. ...
LN 250 of 2026 has revised the Duty on Donations of Marketable Securities and Immovable Property Used for Business (Exemption) Order (SL 364.15), extending the reduced rate of duty to transfers causa mortis of qualifying assets where it can be proved that there existed a...
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...
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...
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...
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...
