The MIT hosted its Annual Tax Conference on 23 April 2026 at the Westin Dragonara Resort St. Julians, welcoming over 200 delegates for a day of discussion, insight and networking. The event was opened by MIT President, Conrad Cassar Torregiani, who invited the delegates to...

LN 106 of 2026 has revised the Deduction (Income from Employment) Rules (SL 123.149). The amendment applies from YA 2027.

This week’s edition of the CFE Tax Top 5 looks at the following: OECD Outlines Progress on Global Tax Priorities to G20 Finance Ministers  Commission Publishes Study on Wealth Tax in the EU OECD to Publish 2026 Taxing Wages Report  FISC Reviews 28th Tax Regime Study...

This week’s edition of the CFE Tax Top 5 looks at the following: EU Considers Reintroduction of Windfall Energy Taxation FISC to Discuss 28th Regime & Tax Framework for EU Financial Sector OECD Conclude Series of Joint Capacity-Building Workshops on Transfer Pricing Simplification  Last Places...

The MTCA has published updated guidance on the definition of ‘electronically supplied services’ for the purposes of the VAT Act. This updated guidance comes into effect on 1 October 2026.

Further to the introduction of a VAT zero rate for passenger transport services by public lift (see MIT News 29 March 2026), the MTCA has issued a guideline confirming that the Commissioner recognises as a public lift the ‘Barrakka Lift’ (connecting Lascaris Wharf to the...

Further to the publication of the Tax Treatment of Highly Skilled Individuals Rules, 2026 (See MIT News 26 January 2026), the MTCA has published guidelines which can be viewed at this link.

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...

LN 84 of 2026 has introduced a revision to the wording of item 9 of Part 2 to the Fufth Schedule to the VAT Act. The provision, which currently exempts: “Government lotto and lotteries, the supply of agency services related thereto, and such other supplies...