Taxation

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August 22 11:23 2012 by The Editor Print This Article

The Maltese Tax System

 
Budget & the Economy
Publications of the Ministry for Economic Services: 
  • Economic Surveys 1995 - 2001  
  • Budget Overview 2003
  • Budget Speech 2002
  • Budget 2001
  • Budget 2000
  • Budget 1999
  • Budget 1998
 
 
Tools
 
Tax Incentives for Foreign Investors
 
International Trading Companies are normal onshore Maltese companies taxed at the normal corporate tax rate of 35%. However, non-resident shareholders qualify for  with an effective corporate tax rate of 4.17% for non-resident shareholders. [read more...]
 
International Holding Companies are normal companies resident in Malta holding overseas investments.  Non-resident shareholders qualify for a full refund of Maltese tax in respect of qualifying holdings. [read more...]
 
Malta Trusts are normal companies resident in Malta holding overseas investments.  Non-resident shareholders qualify for a full refund of Maltese tax in respect of qualifying holdings. [read more...]
 
The Maltese authorities encourage the setting up of foreign operations that offer back office administration and support services to other foreign enterprises. [read more...]
 
In 2000, the Maltese government issued regulations governing the operations of Internet Based Betting Offices. [read more...]
 
 
 
Other...