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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  

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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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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

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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

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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

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Changes to VAT Rules for Small Undertakings in Malta

Changes to VAT Rules for Small Undertakings in Malta

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Introduction As of January 1, 2025, Malta has introduced significant changes to its VAT rules for small undertakings through Act XXXVIII of 2024 and several legal notices. These amendments aim to streamline VAT obligations, align with EU directives, and ensure compliance with updated financial thresholds. Key Legislative Changes The primary legislative updates include: New VAT

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Understanding Malta’s 2025 Budget Changes: What They Mean for You and Your Business

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This article will break down any recent updates or anticipated changes from Malta’s 2025 budget and explain their practical implications for SMEs, individuals, and investors. It will offer insight into tax adjustments, compliance updates, and how NCMB can help clients navigate the evolving financial landscape.

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Auditing of Digital Assets

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As crypto assets become more integrated into financial markets, auditors face challenges in valuation, transparency, and compliance. The decentralised nature of blockchain complicates traditional auditing methods, requiring expertise in digital asset verification. While blockchain enhances audit efficiency through automated validation and real-time assessments, risks like fraud and cyber threats remain. Adapting to evolving regulations and frameworks like SOC 1 and SOC 2 is crucial for ensuring trust and security in digital asset audits.

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