{"id":838,"date":"2019-12-16T07:35:41","date_gmt":"2019-12-16T06:35:41","guid":{"rendered":"https:\/\/www.act.com.mt\/?page_id=838"},"modified":"2019-12-17T14:08:56","modified_gmt":"2019-12-17T13:08:56","slug":"corporate-taxation","status":"publish","type":"page","link":"https:\/\/www.act.com.mt\/faq\/corporate-taxation\/","title":{"rendered":"FAQ: Corporate Taxation"},"content":{"rendered":"

[et_pb_section fb_built=”1″ admin_label=”Hero Section” _builder_version=”3.22″ custom_padding=”0|0px|0px|0px”][et_pb_row column_structure=”1_2,1_2″ use_custom_gutter=”on” make_equal=”on” _builder_version=”4.0.9″ width=”100%” max_width=”100%” custom_padding=”0px|0|0px|” use_custom_width=”on” width_unit=”off” custom_width_percent=”100%”][et_pb_column type=”1_2″ _builder_version=”4.0.9″ custom_padding=”90px|4%|90px|8%|false|false” custom_padding_tablet=”60px|10%|60px|10%” custom_padding_phone=”” custom_padding_last_edited=”on|desktop” padding_tablet=”60px|10%|60px|10%” padding_last_edited=”on|tablet” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.0.9″ text_font=”||||||||” header_font=”||||||||” header_3_font=”|600|||||||” header_3_text_color=”#c2ab92″ header_3_font_size=”16px” header_3_letter_spacing=”1px” background_layout=”dark” max_width=”600px” module_alignment=”left” custom_margin=”||20px||false|false” locked=”off”]<\/p>\n

FAQ<\/h3>\n

[\/et_pb_text][et_pb_text _builder_version=”4.0.9″ hover_enabled=”0″ locked=”off”]<\/p>\n

FAQ: Corporate Taxation in Malta<\/h1>\n

Our Frequently Asked Questions (FAQ<\/a>) provide you with information about corporate taxation in Malta<\/a>.<\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.0.9″ background_color=”#121212″ use_background_color_gradient=”on” background_color_gradient_start=”rgba(18,18,18,0.5)” background_color_gradient_end=”#121212″ background_color_gradient_overlays_image=”on” background_image=”https:\/\/www.act.com.mt\/wp-content\/uploads\/2019\/11\/architect-firm-15.jpg” custom_padding=”90px||90px||false|false” custom_padding_tablet=”60px||60px|” custom_padding_phone=”” custom_padding_last_edited=”on|desktop” padding_tablet=”60px||60px|” padding_last_edited=”on|desktop” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/www.act.com.mt\/wp-content\/uploads\/2019\/12\/downtown_skycrae.jpg” alt=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF90aXRsZSIsInNldHRpbmdzIjp7ImJlZm9yZSI6IiIsImFmdGVyIjoiIn19@” title_text=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF90aXRsZSIsInNldHRpbmdzIjp7ImJlZm9yZSI6IiIsImFmdGVyIjoiIn19@” align_tablet=”center” align_phone=”” align_last_edited=”on|desktop” _builder_version=”4.0.9″ _dynamic_attributes=”alt,title_text” max_width=”350px” max_width_tablet=”” max_width_phone=”” max_width_last_edited=”on|desktop” custom_margin=”|||-8%” custom_margin_tablet=”60px|60px|60px|60px” custom_margin_phone=”” custom_margin_last_edited=”on|desktop” custom_padding=”|||” animation_style=”slide” animation_direction=”right” animation_intensity_slide=”4%” animation_starting_opacity=”50%” hover_enabled=”0″ box_shadow_style=”preset3″ box_shadow_blur=”80px”][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Services<\/a>” _builder_version=”4.0.9″ background_color=”#f7f7f7″][et_pb_row column_structure=”1_2,1_2″ _builder_version=”3.25″ custom_margin=”|||” custom_padding=”50px|0|50px|0px” animation_style=”slide” animation_direction=”bottom” animation_intensity_slide=”6%”][et_pb_column type=”1_2″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_toggle title=”I would like to set up a company in Malta, what is the standard corporate tax rate?” icon_color=”#BB0101″ use_icon_font_size=”on” icon_font_size=”35px” _builder_version=”4.0.9″ background_color=”#ffffff” hover_enabled=”0″ border_width_all=”0px” box_shadow_style=”preset3″ box_shadow_blur=”40px” box_shadow_color=”rgba(0,0,0,0.2)”]<\/p>\n

The standard corporate tax rate in Malta is 35%, which is applied on the income of the company after allowing for any deductible expenses and non-taxable income.<\/p>\n

For more information about taxation of companies in Malta, do not hesitate to contact Elaine Camilleri, the firm\u2019s tax partner, on\u00a0<\/span>ecamilleri@act.com.mt<\/a>.<\/em><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”If I set up a company in Malta, is it automatically deemed to be tax resident in Malta?” icon_color=”#BB0101″ use_icon_font_size=”on” icon_font_size=”35px” _builder_version=”4.0.9″ background_color=”#ffffff” hover_enabled=”0″ border_width_all=”0px” box_shadow_style=”preset3″ box_shadow_blur=”40px” box_shadow_color=”rgba(0,0,0,0.2)”]<\/p>\n

Yes, a company is deemed to be resident in Malta for tax purposes if it is incorporated in Malta.\u00a0 Companies which are incorporated outside Malta but are effectively managed and controlled from Malta are also considered to be tax resident in Malta.<\/p>\n

For more information about how a company\u2019s management and control can be effectively exercised in Malta, do not hesitate to contact Elaine Camilleri, the firm\u2019s tax partner, on\u00a0<\/span>ecamilleri@act.com.mt<\/a>.<\/em><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”If my Maltese company receives foreign income that is subject to tax outside Malta, will it be entitled to claim relief for foreign tax?” icon_color=”#BB0101″ use_icon_font_size=”on” icon_font_size=”35px” _builder_version=”4.0.9″ background_color=”#ffffff” hover_enabled=”0″ border_width_all=”0px” box_shadow_style=”preset3″ box_shadow_blur=”40px” box_shadow_color=”rgba(0,0,0,0.2)”]<\/p>\n

Yes, Malta offers various forms of double taxation relief. The most common being the treaty relief which emanates from the extensive treaty network which Malta has with over 70 countries. The relief is given in the form of a credit whereas the foreign tax suffered is set-off against the Maltese tax liability.<\/p>\n

For more information on the various forms of double taxation relief, kindly visit our factsheet on Taxation of Malta Companies by\u00a0<\/span>clicking here<\/a>.<\/em><\/p>\n

[\/et_pb_toggle][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_toggle title=”Is there a possibility for this corporate tax rate to be reduced?” icon_color=”#BB0101″ use_icon_font_size=”on” icon_font_size=”35px” _builder_version=”4.0.9″ background_color=”#ffffff” hover_enabled=”0″ border_width_all=”0px” box_shadow_style=”preset3″ box_shadow_blur=”40px” box_shadow_color=”rgba(0,0,0,0.2)”]<\/p>\n

Yes, by means of the refundable tax credit system which Malta has to offer, whereby non-resident shareholders are allowed to claim a refund of 6\/7ths (in certain circumstances 5\/7ths or 2\/3rds) of the tax paid by the company upon the distribution of a dividend. This reduces the effective tax rate to 5%.<\/p>\n

For more information about the refundable tax credit system, kindly visit our factsheet on Taxation of Malta Companies by\u00a0<\/span>clicking here<\/a>.<\/em><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”I have heard that Malta operates a Full Imputation System. What does it mean and how may I benefit from this if I set up a company in Malta?” icon_color=”#BB0101″ use_icon_font_size=”on” icon_font_size=”35px” _builder_version=”4.0.9″ background_color=”#ffffff” hover_enabled=”0″ border_width_all=”0px” box_shadow_style=”preset3″ box_shadow_blur=”40px” box_shadow_color=”rgba(0,0,0,0.2)”]<\/p>\n

Yes, it is a system whereby the shareholders of a Malta company will be entitled to a tax credit equivalent to the tax paid by the company, upon a distribution of profits. The highest rate of tax applicable to individual shareholders is 35% (equivalent to the corporate rate of tax), meaning that no further tax will be paid by the shareholders on distribution of profits by the company.<\/p>\n

For more information on this system, do not hesitate to contact Elaine Camilleri, the firm\u2019s tax partner, on\u00a0<\/span>ecamilleri@act.com.mt<\/a>.<\/em><\/p>\n

[\/et_pb_toggle][et_pb_toggle title=”Is my Maltese company required to withhold any tax upon the payment of dividends to me as shareholder?” icon_color=”#BB0101″ use_icon_font_size=”on” icon_font_size=”35px” _builder_version=”4.0.9″ background_color=”#ffffff” hover_enabled=”0″ border_width_all=”0px” box_shadow_style=”preset3″ box_shadow_blur=”40px” box_shadow_color=”rgba(0,0,0,0.2)”]<\/p>\n

Under Maltese tax law, a Maltese company is not required to withhold any tax on the payment of dividends to you as the shareholder, irrespective of your residence, domicile, and nationality.<\/p>\n

For more information about the taxation of dividend income, do not hesitate to contact Elaine Camilleri, the firm\u2019s tax partner, on\u00a0<\/span>ecamilleri@act.com.mt<\/a>.<\/em><\/p>\n

[\/et_pb_toggle][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.0.9″ background_color=”rgba(0,0,0,0.6)” background_image=”https:\/\/www.act.com.mt\/wp-content\/uploads\/2019\/11\/malta-yachts-shore.jpg” background_blend=”overlay”][et_pb_row column_structure=”1_2,1_2″ _builder_version=”4.0.9″][et_pb_column type=”1_2″ _builder_version=”4.0.9″][et_pb_text _builder_version=”4.0.9″ background_color=”#ffffff” border_width_all=”30px” border_color_all=”#ffffff” box_shadow_style=”preset1″]<\/p>\n

We are here to help<\/h2>\n

Didn’t find the answer you were looking for? Then ask us directly! Simply use the contact form and we will get back to you shortly.<\/p>\n

[\/et_pb_text][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjgyOCJ9fQ==@” button_text=”Back to FAQ” _builder_version=”4.0.9″ _dynamic_attributes=”button_url”][\/et_pb_button][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.0.9″][et_pb_contact_form captcha=”off” email=”info@act.com.mt” title=”Get in touch with us!” custom_message=”A new message from act.com.mt has been generated from a contact form.||et_pb_line_break_holder||||et_pb_line_break_holder||Name: %%Name%%||et_pb_line_break_holder||Email Address: %%Email%%||et_pb_line_break_holder||Message: %%Message%%” success_message=”Thank you for contacting us! We will get in touch with you shortly.” submit_button_text=”Get in touch” _builder_version=”4.0.9″ title_level=”h4″ background_color=”#ffffff” max_width=”80%” max_width_tablet=”” max_width_phone=”” max_width_last_edited=”on|tablet” custom_margin=”|||-8%” custom_margin_tablet=”60px|60px|60px|60px” custom_margin_phone=”” custom_margin_last_edited=”on|tablet” custom_padding=”6%|10%|8%|10%||” animation_style=”slide” global_module=”684″][et_pb_contact_field field_id=”Name” field_title=”Name” fullwidth_field=”on” _builder_version=”4.0.6″ button_text_size__hover_enabled=”off” button_one_text_size__hover_enabled=”off” button_two_text_size__hover_enabled=”off” button_text_color__hover_enabled=”off” button_one_text_color__hover_enabled=”off” button_two_text_color__hover_enabled=”off” button_border_width__hover_enabled=”off” button_one_border_width__hover_enabled=”off” button_two_border_width__hover_enabled=”off” button_border_color__hover_enabled=”off” button_one_border_color__hover_enabled=”off” button_two_border_color__hover_enabled=”off” button_border_radius__hover_enabled=”off” button_one_border_radius__hover_enabled=”off” button_two_border_radius__hover_enabled=”off” button_letter_spacing__hover_enabled=”off” button_one_letter_spacing__hover_enabled=”off” button_two_letter_spacing__hover_enabled=”off” button_bg_color__hover_enabled=”off” button_one_bg_color__hover_enabled=”off” button_two_bg_color__hover_enabled=”off”][\/et_pb_contact_field][et_pb_contact_field field_id=”Email” field_title=”Email Address” field_type=”email” fullwidth_field=”on” _builder_version=”4.0.6″ button_text_size__hover_enabled=”off” button_one_text_size__hover_enabled=”off” button_two_text_size__hover_enabled=”off” button_text_color__hover_enabled=”off” button_one_text_color__hover_enabled=”off” button_two_text_color__hover_enabled=”off” button_border_width__hover_enabled=”off” button_one_border_width__hover_enabled=”off” button_two_border_width__hover_enabled=”off” button_border_color__hover_enabled=”off” button_one_border_color__hover_enabled=”off” button_two_border_color__hover_enabled=”off” button_border_radius__hover_enabled=”off” button_one_border_radius__hover_enabled=”off” button_two_border_radius__hover_enabled=”off” button_letter_spacing__hover_enabled=”off” button_one_letter_spacing__hover_enabled=”off” button_two_letter_spacing__hover_enabled=”off” button_bg_color__hover_enabled=”off” button_one_bg_color__hover_enabled=”off” button_two_bg_color__hover_enabled=”off”][\/et_pb_contact_field][et_pb_contact_field field_id=”Message” field_title=”Simply tell us about your needs here or request a free callback and we will get back to you shortly.” field_type=”text” fullwidth_field=”on” _builder_version=”4.0.9″ button_text_size__hover_enabled=”off” button_one_text_size__hover_enabled=”off” button_two_text_size__hover_enabled=”off” button_text_color__hover_enabled=”off” button_one_text_color__hover_enabled=”off” button_two_text_color__hover_enabled=”off” button_border_width__hover_enabled=”off” button_one_border_width__hover_enabled=”off” button_two_border_width__hover_enabled=”off” button_border_color__hover_enabled=”off” button_one_border_color__hover_enabled=”off” button_two_border_color__hover_enabled=”off” button_border_radius__hover_enabled=”off” button_one_border_radius__hover_enabled=”off” button_two_border_radius__hover_enabled=”off” button_letter_spacing__hover_enabled=”off” button_one_letter_spacing__hover_enabled=”off” button_two_letter_spacing__hover_enabled=”off” button_bg_color__hover_enabled=”off” button_one_bg_color__hover_enabled=”off” button_two_bg_color__hover_enabled=”off”][\/et_pb_contact_field][\/et_pb_contact_form][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.0.9″ custom_padding=”54px||54px|||” global_module=”595″ saved_tabs=”all”][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.0.9″ custom_padding=”||38px|||”][et_pb_column type=”1_3″ _builder_version=”4.0.9″][et_pb_blurb title=”Corporate Taxation in Malta” url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUwMCJ9fQ==@” use_icon=”on” font_icon=”%%101%%” icon_placement=”left” _builder_version=”4.0.9″ _dynamic_attributes=”url”]<\/p>\n

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.<\/p>\n

[\/et_pb_blurb][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUwMCJ9fQ==@” button_text=”Learn More” button_alignment=”center” _builder_version=”4.0.9″ _dynamic_attributes=”button_url”][\/et_pb_button][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.0.9″][et_pb_blurb title=”Setting up a Company in Malta<\/a>” url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUwMiJ9fQ==@” use_icon=”on” font_icon=”%%101%%” icon_placement=”left” _builder_version=”4.0.9″ _dynamic_attributes=”url”]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.[\/et_pb_blurb][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUwMiJ9fQ==@” button_text=”Learn More” button_alignment=”center” _builder_version=”4.0.9″ _dynamic_attributes=”button_url”][\/et_pb_button][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.0.9″][et_pb_blurb title=”Taking up Residence in Malta<\/a>” url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUwNSJ9fQ==@” use_icon=”on” font_icon=”%%101%%” icon_placement=”left” _builder_version=”4.0.9″ _dynamic_attributes=”url”]Warm climate, friendly people, excellent communication infrastructures, low criminality and many other features of the Maltese islands have made Malta an excellent destination for people to take up residence in. [\/et_pb_blurb][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUwNSJ9fQ==@” button_text=”Learn More” button_alignment=”center” _builder_version=”4.0.9″ _dynamic_attributes=”button_url”][\/et_pb_button][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.0.9″ custom_padding=”||38px|||”][et_pb_column type=”1_3″ _builder_version=”4.0.9″][et_pb_blurb title=”Remote Gaming in Malta<\/a>” url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUwOCJ9fQ==@” use_icon=”on” font_icon=”%%101%%” icon_placement=”left” _builder_version=”4.0.9″ _dynamic_attributes=”url”]Malta was the first EU Member State to specifically regulate the remote gaming industry in 2004 and has ever since established itself as one of the prime jurisdictions for remote gaming operators. The Malta Gaming Authority (\u201cMGA\u201d) is the regulatory of gaming in Malta.[\/et_pb_blurb][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUwOCJ9fQ==@” button_text=”Learn More” button_alignment=”center” _builder_version=”4.0.9″ _dynamic_attributes=”button_url”][\/et_pb_button][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.0.9″][et_pb_blurb title=”Payment Institutions in Malta<\/a>” url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUxMiJ9fQ==@” use_icon=”on” font_icon=”%%101%%” icon_placement=”left” _builder_version=”4.0.9″ _dynamic_attributes=”url”]Malta has become a destination of choice for the setting up of Payment Institutions (also referred to as Payment Services Providers or PSPs). A number of advantages have contributed to this success, e.g. fiscal incentives granted.[\/et_pb_blurb][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUxMiJ9fQ==@” button_text=”Learn More” button_alignment=”center” _builder_version=”4.0.9″ _dynamic_attributes=”button_url”][\/et_pb_button][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.0.9″][et_pb_blurb title=”Electronic Money Institutions in Malta<\/a>” url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUxNCJ9fQ==@” use_icon=”on” font_icon=”%%101%%” icon_placement=”left” _builder_version=”4.0.9″ _dynamic_attributes=”url”]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.[\/et_pb_blurb][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUxNCJ9fQ==@” button_text=”Learn More” button_alignment=”center” _builder_version=”4.0.9″ _dynamic_attributes=”button_url”][\/et_pb_button][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.0.9″ custom_padding=”||38px|||”][et_pb_column type=”1_3″ _builder_version=”4.0.9″][et_pb_blurb title=”Initial Coin Offering (ICO) Services in Malta<\/a>” url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUxNiJ9fQ==@” use_icon=”on” font_icon=”%%101%%” icon_placement=”left” _builder_version=”4.0.9″ _dynamic_attributes=”url”]Malta has always been on the forefront of technology and innovation. A number of initiatives have been launched, aimed at establishing an innovative and attractive regulatory framework for entities operating in the blockchain industry.[\/et_pb_blurb][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUxNiJ9fQ==@” button_text=”Learn More” button_alignment=”center” _builder_version=”4.0.9″ _dynamic_attributes=”button_url”][\/et_pb_button][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.0.9″][et_pb_blurb title=”Prospects \u2013 Services of a Corporate Advisor in Malta” url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUxOCJ9fQ==@” use_icon=”on” font_icon=”%%101%%” icon_placement=”left” _builder_version=”4.0.9″ _dynamic_attributes=”url”]\u2018Prospects\u2019 is a new platform set up by the Malta Stock Exchange in line with its commitment to open up new capital market opportunities, create economies of scale and to afford businesses more competitiveness and sustainability. [\/et_pb_blurb][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUxOCJ9fQ==@” button_text=”Learn More” button_alignment=”center” _builder_version=”4.0.9″ _dynamic_attributes=”button_url”][\/et_pb_button][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.0.9″][et_pb_blurb title=”Assistance to Family Businesses in Malta<\/a>” url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUyMCJ9fQ==@” use_icon=”on” font_icon=”%%101%%” icon_placement=”left” _builder_version=”4.0.9″ _dynamic_attributes=”url”]Malta has recently introduced legislation to encourage good governance in the management of family businesses<\/a>, to assist family businesses to operate in an efficient way and to assist in the transfer of business from one generation to the other. [\/et_pb_blurb][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjUyMCJ9fQ==@” button_text=”Learn More” button_alignment=”center” _builder_version=”4.0.9″ _dynamic_attributes=”button_url”][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

FAQFAQ: Corporate Taxation in Malta<\/a> Our Frequently Asked Questions (FAQ<\/a>) provide you with information about corporate taxation in Malta. The standard corporate tax rate in Malta is 35%, which is applied on the income of the company after allowing for any deductible expenses and non-taxable income. For more information about taxation of companies in Malta, […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":828,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"_links":{"self":[{"href":"https:\/\/www.act.com.mt\/wp-json\/wp\/v2\/pages\/838"}],"collection":[{"href":"https:\/\/www.act.com.mt\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.act.com.mt\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.act.com.mt\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.act.com.mt\/wp-json\/wp\/v2\/comments?post=838"}],"version-history":[{"count":0,"href":"https:\/\/www.act.com.mt\/wp-json\/wp\/v2\/pages\/838\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.act.com.mt\/wp-json\/wp\/v2\/pages\/828"}],"wp:attachment":[{"href":"https:\/\/www.act.com.mt\/wp-json\/wp\/v2\/media?parent=838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}