Author name: paola.iguavita@bullshark.digital

verview of the Budget Measures Implementation Act - Act III of 2026 tax amendments in Malta

Budget Measures Implementation Act – Act III of 2026  

The Budget Measures Implementation Act introduces a series of targeted amendments across Malta’s tax framework, affecting both direct and indirect taxation. The measures are aimed at incentivising investment, refining existing rules, and aligning local legislation with upcoming EU developments.  Below, we outline the key changes.  Income Tax Act (ITA)  A headline measure is the introduction of […]

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Successful application for Bank Financing in Malta

Applying for Bank Financing in Malta: Preparation Is Key

For many businesses in Malta — whether startups, SMEs, or established companies — access to an overdraft facility or business loan can significantly accelerate growth and strengthen liquid positions. Securing bank financing is not just about submitting an application. Banks require structured financial information, sensible projections, and a healthy compliance position. What Banks Expect In

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MicroInvest Scheme 2026 Tax Credit Malta 

The MicroInvest Scheme 2026: Supporting Investment and Sustainable Growth 

Malta’s MicroInvest Scheme continues to provide meaningful fiscal support to small and medium-sized enterprises, start-ups and self-employed individuals. In an environment where businesses are balancing growth ambitions with cost pressures, the scheme offers a practical incentive to encourage reinvestment, modernisation and workforce expansion.  The 2026 scheme applies to eligible expenditure incurred during the financial year 2025 and

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Legal Notice 20 of 2026: Malta’s New Tax Framework for Highly Skilled Individuals

Legal Notice 20 of 2026: Malta’s New Tax Framework for Highly Skilled Individuals 

Malta has taken a further step in strengthening its position as a hub for international talent through the introduction of Legal Notice 20 of 2026, the Tax Treatment of Highly Skilled Individuals Rules. Effective from 1 January 2026, this new framework replaces a number of sector-specific incentive regimes with a single, harmonised tax regime aimed at providing

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