Pillar 2

Pillar 2

The Minister of Finance has in his Budget Speech for the year 2024 announced that Malta will apply the derogation provided for in the EU Minimum Tax Directive and therefore will delay the introduction of the 15% minimum tax rate for companies forming part of a group...
Family businesses

Family businesses

The Minister of Finance has in his Budget Speech for the year 2024 announced that: The reduced rate of stamp duty of 1.5% applicable to certain transfers of family businesses to descendants has been extended. Family business registered with the Family Business Office...
Reduced rate of tax for income from artistic activities

Malta Tax Rates & Dates 2016

Malta Income Tax Rates (year of assessment 2017) Company rate of tax35% Resident married couples opting for joint computation1 Taxable income (€)Rate (%)Deduct (€)0 – 12,70000 12,701 – 21,200151,90521,201 – 28,700254,02528,701 –...