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Read all about ACT and relevant news from advisory, corporate, tax and other related services.
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...
Duty on Documents and Income Tax on the Transfer of a Gravesite
The Commissioner for Tax and Customs has issued a clarification regarding the tax and duty implications associated with the transfer of gravesites, confirming that gravesites transferred inter vivos or causa mortis may be subject to both duty and...
Fiscal Units tax payment deadline
The Commissioner for Tax and Customs has notified tax payers that the tax payment deadline of eighteen months following the end of the accounting period, applicable to companies in possession of a determination under the relevant paragraphs of Article 47 of the Duty...
ACT offices closed on the 19th and 20th March 2026
We would like to inform our clients and associates that our offices will be closed on the 19th and 20th March 2026. 19th is a public holiday in Malta while we will be taking a day off on the 20th. We will return back to the offices on Monday 23rd March. If you...
Malta’s New Tax Rules for Highly Skilled Individuals
In January 2026, the Government of Malta published Legal Notice 20 of 2026, officially titled the Tax Treatment of Highly Skilled Individuals Rules. Effective from 1 January 2026, this new regime consolidates multiple legacy tax incentive programmes into a...
Special Parental Bereavement Leave
On the 1st January 2026, Special Parental Bereavement Leave was introduced through Legal Notice 275 of 2025. Special parental bereavement leave means leave granted to the employee without loss of wages on the occurrence of the death of a child under the age of...
Non-cash consideration for allotment of shares
Non-cash consideration for allotment of shares Act XVII of 2025 was enacted which brought a number of changes to the Maltese Companies Act One of the changes relates to the issue of shares in exchange for a non-cash consideration. Prior to the change in law, an...
Electronic Filing Extension of Corporate Income Tax Returns for year of assessment 2026
The Commissioner for Tax and Customs notifies that the deadlines for the electronic filing of income tax returns for companies have been extended as follows: Financial Year EndingManual Return DeadlineWeb Submission Extension Deadline31st January...
Office Closure Notice – Tuesday 20 January 2026
Please note that our offices will be closed today, Tuesday 20 January 2026, due to the severe weather conditions currently affecting Malta. This decision has been taken in line with the safety guidelines issued by the Civil Protection Department and other relevant...
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.