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Read all about ACT and relevant news from advisory, corporate, tax and other related services.
Office Relocation Notice
We are pleased to inform our valued clients and business partners that, effective 25th August 2026, our offices will be relocating to ACT Offices, Zone 1, Central Business District, Mdina Road Mriehel B'Kara CBD1010 Kindly update your...
Office closure – mid-summer shutdown
We would like to inform our esteemed clients and colleagues that our offices will be closed during the week ended Friday 14th August 2026. We will revert back to the office on the following Monday. For any urgent requests please send an email to...
Legal Notice 184 of 2026 – Companies Act (Register of Beneficial Owners) (Amendment) Regulations, 2026
Legal Notice 184 of 2026 amends the Companies Act (Register of Beneficial Owners) Regulations with the objective of strengthening Malta's framework on beneficial ownership transparency and aligning it more closely with evolving EU anti-money laundering requirements...
Summer event – 31st July 2026
We would like to inform our esteemed clients and colleagues that our offices will be closed for the whole day on Friday 31st July 2026 for our annual summer event. We will return back to the offices on Monday 3rd August 2026
Office closed on 1st June 2026
We would like to inform our clients and associates that our offices will be closed on Monday 1st June 2026. We will resume again on the 2nd of June 2026. For any urgent matters, please send an email on [email protected]
Year of assessment 2026 income tax returns for Companies
The Commissioner for Tax and Customs has announced that the year of assessment 2026 electronic corporate income tax return is now available on MTCA’s online services. The supplemental document in case of a Fiscal Unit is also available for download. Disclaimer The...
Malta updates tax treaty with Romania through new amendment order
Malta has introduced changes to its long-standing double taxation agreement with Romania through the Double Taxation Relief on Taxes on Income with Romania (Amendment) Order, 2026 (L.N. 97 of 2026), published in the Government Gazette earlier this month. The legal...
Malta amends San Marino tax treaty to remove time limit on dispute resolution
Malta has updated its double taxation agreement with the Republic of San Marino through the Double Taxation Relief on Taxes on Income with the Republic of San Marino (Amendment) Order, 2026 (L.N. 98 of 2026), recently published in the Government Gazette. The legal...
Malta refines employment income deduction rules through 2026 amendment
Malta has introduced further changes to its personal tax framework through the Deduction (Income from Employment) (Amendment) Rules, 2026 (L.N. 106 of 2026), updating the long-standing regime set out in the Deduction (Income from Employment) Rules (S.L. 123.149). The...
TAX ADVISORY sERVICES
ACT is a well-known and respected boutique tax advisory firm providing high-quality tax advice to Multinational Enterprises, SMEs including family owned and other owner-manged companies, family offices, trusts, foundations, employees and high net worth individuals.
Corporate Taxation in Malta
Maltese companies are subject to tax at the rate of 35% on their worldwide income and capital gains. Malta grants various fiscal incentives to both companies and their shareholders upon the distribution of a dividend.
Setting up a Company in Malta
Setting up a company in Malta is a relatively straight forward procedure and can be set up within 2 working days, provided we are in receipt of all the information, funds and due diligence documentation we need.
Taking up Residence in Malta
Remote Gaming in Malta
Payment Institutions in Malta
Electronic Money Institutions in Malta
Malta has recently seen an increase in the number of Electronic Money Institutions (EMIs) looking to set up their operations in Malta. This has been largely due to the growth in the e-commerce and the i-gaming industries.