As announced in the 2026 Budget Speech, new personal income tax rates will come into effect on 1 January 2026 specifically for families with one child and for families with two or more children. The MTCA has published an overview of the current tax brackets,...

LN 305 of 2025 has revised the Exemption of Duty in terms of article 23 Order.

The Reduced Rate of Duty on Transfers Causa Mortis of a Dwelling House Rules, 2025 were published by LN 306 of 2025. The rules apply a reduced rate of duty on transfers causa mortis of dwelling houses taking place on or after the 28 October...

LN 279 of 2025 has revised the Deduction (Income from Employment) Rules, increasing the threshold in Rule 2(a) with effect from YA 2027.

LN 284 of 2025 has revised the Relief from Income Tax and from Duty on Documents and Transfers on Certain Property Transfers Rules, extending the application of Rules 3, 7 and 13.

The MTCA has announced that the Annual Notification due by non-disclosing Intermediaries (DAC 6) by 28th February 2026 is available for download. Download here. Notifications are to be made by sending a signed copy of the completed document, together with the Excel file, to mdr.mfin@gov.mt

The Malta Business Registry (MBR), in collaboration with the Malta Tax and Customs Administration (MTCA), have announced that as from 1st December 2025, a single point of online submission will be introduced for the following forms through the BAROS platform: Form T – Transfer of Shares...

The EU Commission has published its second evaluation of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC). View the report here. source: taxation-customs.ec.europa.eu

The Malta Tax and Customs Administration (MTCA) has announced changes to the online payment submission process via the Government Payment Gateway. The announcement provides an illustration of the changes: To make an online payment click on https://mtca.gov.mt/online-payment/online-payments and select Government Payment Gateway; insert the payment...