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

Budget Measures Implementation Act – Act III of 2026  

Leave a Comment / Financial Management, Industry News, Regulation /

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

Leave a Comment / Financial Management, Industry News /

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 

Leave a Comment / Micro Investments, Financial Management, Industry News /

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 

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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

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

What IFRS 18 Means for Your Financial Reporting

Unlocking Uniformity: What IFRS 18 Means for Your Financial Reporting

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The International Accounting Standards Board (IASB) has issued IFRS 18: Presentation and Disclosure in Financial Statements, a new standard that will replace IAS 1 with effect from 1 January 2027, although earlier application is permitted. This represents one of the most significant developments in financial reporting in recent years and is designed to enhance clarity,

Unlocking Uniformity: What IFRS 18 Means for Your Financial Reporting Read More »

Understanding Income from Sports-Related Activities in Malta

Understanding Income from Sports-Related Activities in Malta

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An Overview of the Rules, Tax Implications, and Reporting Obligations As part of its ongoing effort to professionalise the local sports industry, the Maltese government has introduced a new, simplified tax regime for individuals earning income from sports-related activities. Legal Notice 147 of 2024, which came into effect in June 2024, outlines a dedicated tax

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Malta Introduces 15% Flat Tax Regime for Senior Family Office, Back Office and Treasury Executives

Malta Introduces 15% Flat Tax Regime for Senior Family Office, Back Office and Treasury Executives

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Effective 1 January 2025, Malta is introducing a competitive tax regime designed to attract senior professionals engaged within family offices, back-office structures and treasury management operations. Established through Legal Notice 250 of 2025 under Article 56(21) of the Income Tax Act, the initiative strengthens Malta’s positioning as a prime jurisdiction for international wealth management and

Malta Introduces 15% Flat Tax Regime for Senior Family Office, Back Office and Treasury Executives Read More »

Malta Introduces 15% Final Income Tax Without Imputation

Malta Introduces 15% Final Income Tax Without Imputation

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A New Elective Corporate Tax Regime Malta has introduced a significant new corporate tax option through the Final Income Tax Without Imputation Regulations, 2025 (Legal Notice 188 of 2025). The regime, applicable from the basis year 2024, allows companies and bodies of persons to elect to be taxed at a flat rate of 15% on

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The Malta Transfer Pricing Rules

The Malta Transfer Pricing Rules

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Transfer pricing (TP) is a pivotal consideration for multinational enterprises (MNEs) operating in Malta, influencing how profits are segregated across different jurisdictions. With Malta’s commitment to international tax standards, recent legislative developments have introduced formal TP rules that businesses must understand to ensure compliance and optimise tax efficiency. Malta has formalised its TP framework through

The Malta Transfer Pricing Rules Read More »

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