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Malta Taxation

Malta Taxation
Brand: Malta
Category: Tax Jurisdiction

Rating

The overall rating is based on review by third parties and our experts

7.3
  • Global Tax Friendly 7 / 10
  • Inheritance Tax Friendly 10 / 10
  • Easy to Citizenship 5 / 10
  • Financial Secret Score 6 / 10
  • R. Estate Tax Friendly 9 / 10
  • Gift Tax Friendly 10 / 10
  • Anti-Aml Index 4 / 10

In general, individuals who spend more than six months in Malta in a calendar year are likely to be Maltese tax residents [reference is made to Article 13 of the Income Tax Act]. Tax residency in Malta is a facts-based test and the following factors are usually taken into account to determine residency of individuals:

  1. Place of abode
  2. Physical presence, i.e. > 183 days
  3. Regularity and Frequency of visits
  4. Intention to reside in Malta
  5. Ties of birth
  6. Ties of family
  7. Business ties

Information

Investment Basis

Currency EUR
Accounting Principles IFRS, IAS
Individual Worldwide Tax Basis Deemed a domiciled resident, or resident having a minimum of 183 stays in a year.
Fast Track Citizenship

Individual Taxation

Starting Taxable Income 9,101
Starting Income Tax Rate 15%
Highest Income Tax Rate 35%
No Individual Capital Gain Tax

Inheritance, Gift, Net Worth, Dividend, Interest Taxation

No Net Worth Tax
No Gift Tax
No Inheritance Tax
Dividend Tax Combined income
Interest Tax Combined income

Corporate Taxation

Income Tax Rate 35%
Branch Tax Rate 35%
No Capital Gain Tax

Withholding Taxation for Nonresidents

Dividends (Company) 0%
Interest (Company) 0%
Royalties (Company) 0%
Fees for Technical Services (Company) 0%
Dividends (Individual) 0%
Interest (Individual) 0%
Royalties (Individual) 0%
Fees for Technical Services (Individual) 0%

Withholding Taxation for Residents

Dividends (Company) 0%
Interest (Company) 0%/15%
Royalties (Company) 0%
Fees for Technical Services (Company) 0%/15%
Dividends (Individual) 0%/15%
Interest (Individual) 0%/15%
Royalties (Individual) 0%
Fees for Technical Services (Individual) 0%

Real Estate

Stamp Duty 2%-5%
Transfer Tax None
Real Property Tax None

Value Added Tax

Standard Rate 18%
Reduced Rate 0%/5%/7%

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