TAX RATES > Malta Tax Rates

Malta Tax Rates

Malta personal Income Tax

Individual income tax rates is Malta are progressive up to 35%.


Tax rates for Singles

Chargeable Income €       Tax Rate      Deduct €
0 - 8,500                            0%              0.00
8,501 - 14,500                   15%          1,275.00
14,501 - 19,500                 25%          2,725.00
19,501 &over                     35%         4,675.00


Tax Rates for Married

Chargeable Income €       Tax Rate      Deduct €
0 - 11,900                          0%              0.00
11,901 - 21,200                 15%          1,785.00
21,201 - 28,700                 25%          3,905.00
28,701 &over                    35%          6,775.00


The following tables should be used by taxpayers not residing in Malta for computing the amount of tax on their chargeable income in the respective basis year.

Non-Resident Tax Rates

Chargeable Income          Tax Rate      Deduct
0 - 700                               0%            0.00
701 - 3,100                        20%           140
3,101 - 7,800                     30%           450
7,801 &over                       35%           840


Malta has a permanent Resident Scheme which offers the following incentives to settlers provided certain conditions are met:

- a flat tax rate of 15% is charged on all income received in or remitted to Malta from either local or foreign sources (subject to a minimum payment of € 4,193 pa)
- exemption from customs duty / VAT on used household and personal effects, furniture including one private motor vehicle
- repatriation of capital and income. This applies to the unspent remainder of capital brought in to Malta including any income that has accumulated abroad e.g. on the proceeds on sale of own property or investments
- no death duties are payable in Malta.

Personal income tax is paid on all income accruing in or derived from Malta and on income accruing in, or delivered from, abroad by persons domiciled and ordinarily resident in Malta.

Income arising outside Malta to a person who is not ordinarily resident in Malta or not domiciled in Malta will be taxed only if it is received in Malta.

Expatriate employees are not considered to be ordinarily resident in Malta if they do not work or reside in Malta for more than 182 days in any year.

Income taxable in Malta includes gains and profits from any trade, business, profession or vocation; gains or profits from any employment or office; dividends and interest; pensions, annuities or other annual payments; and rents, royalties or other profits derived from ownership of property.


Basis - Persons ordinarily resident and domiciled in Malta are subject to income tax in Malta on their worldwide income and chargeable gains. Persons who are resident or domiciled but not ordinarily resident and domiciled are taxable in Malta on a source and remittance basis, i.e. on income and chargeable gains arising in Malta and on their foreign income received in Malta, but not on capital gains arising outside Malta regardless of whether received in Malta.

Residence - The extent of a person's tax liability will depend on his/her tax residence status in Malta, and a factual determination must be made whether the person is ordinarily resident and domiciled in Malta or resident or domiciled but not ordinarily resident and domiciled in Malta, etc.

Tax Filing status - Spouses are jointly responsible for filing tax returns, whereby one spouse is registered as the taxpayer (responsible spouse), although that spouse can opt to have tax on the other spouse's income computed separately. Any income of the non-responsible spouse is assessable in the hands of the responsible spouse. Where spouses are assessed separately, they are assessed at the rates for single taxpayers.

Taxable income - Taxable income includes gains or profits derived, inter alia, from a trade or business; profession or vocation; employment or office; dividends, interests or discounts; pensions, annuities or annual payments; rents, royalties, premiums and any other profits arising from property; and certain chargeable capital gains.

Capital gains - Gains on the transfer of capital assets (capital assets being (i) immovable property, (ii) securities, business goodwill, copyrights, patents and trademarks or (iii) beneficial interests in trusts) are aggregated with a person's other income and the total of income and capital gains is charged to income tax. However, when a person transfers immovable property situated in Malta after 22 November 2005, tax is payable at the flat rate of: 12% on the higher of the market value or the consideration received for the transfer less brokerage fees; 7% on the consideration received, if the property was inherited before 25 November 1992; or 12% on the gain, less any brokerage fees paid by the transferor, and the cost of acquisition, if the property was inherited after 24 November 1992 and before 25 November 2003 or acquired by the transferor by title of donation more than 5 years before the date of transfer. Nonresidents are not subject to tax on gains or profits realised on a disposal of shares or securities in a company, except if the company's assets consist wholly or principally of immovable property situated in Malta.

Tax Deductions and tax allowances - Various tax deductions are allowed, e.g. interest paid on money borrowed is deductible from income generated by assets acquired through the application of the loaned funds. Alimony payments under a Maltese separation order are deductible up to the amount of taxable income. No personal allowances are granted under Maltese law.

Tax Rates - Malta tax Rates are progressive from 0%-35%.


Other taxes on individuals:

Capital duty - No

Stamp duty - Stamp duty is generally levied on documents evidencing transfers of immovable property at a rate of 5% of the higher of the consideration and the real value (with reduced rates applicable to dwelling houses and transfers causa mortis), and upon a transfer of marketable securities at a rate of 2% of the higher of the consideration and the real value, although a 5% rate applies to transfers of marketable securities in a company where 75% or more of the company's assets consists of immovable property. An exemption from duty may apply.

Capital acquisitions tax - No

Real property tax - There is no real property tax, but tax is generally due on any gain on the transfer of immovable property (see "Capital gains").

Inheritance/estate tax - No, but see "Stamp duty".

Net wealth/net worth tax - No

Social security contributions - Social security is compulsory for all persons gainfully occupied in Malta between the ages of 16 to 65, including nonresident persons working in Malta. A full-time employee must generally contribute 10% of his/her basic weekly wages (the employer contributes an equal amount) subject to a minimum and a maximum contribution, which are updated annually on the basis of the cost-of-living increase awarded by the government.


Administration and compliance:

Tax year - Individuals are subject to tax on income arising in a calendar year, i.e. the basis year, which is assessed to tax in the year following the year in which it arises, i.e. the year of assessment.

Tax Filing and tax payment - Individuals are taxed on a preceding year basis. Individuals must make 3 provisional tax payments that must be effected before 30 April, 31 August and 21 December, respectively, of each basis year (except for income on which tax was withheld at source, e.g. employment income). The balance must be paid by 30 June of the year of assessment.

Penalties - Penalties may be imposed, interalia, for making incorrect tax returns.


 

Malta Company Tax

Malta company tax rate is 35%.

Company tax is payable by all companies registered or resident in Malta at 35% with no threshold for reduced rates of taxation (subject to the reduced rates depending on shareholder residency and company operations specified below).

The rate of tax on resident companies listed on Malta Stock Exchange is reduced as follows:

From    To           Percentage of shares offered to public
35%     33%           20% to 30%
35%     31.5%        31% to 40%
35%     30%           41% onwards

The reduction in the tax is also passed to shareholders when dividends are paid out.


COLLECTIVE INVESTMENT SCHEMES

Withholding tax on such funds varies between 10% and 15% depending on the type of income. Tax at 15% will be withheld on the capital gains realised by resident investors on disposal of non-prescribed funds (i.e. funds whose assets are non-Maltese). Dividends paid by a non-resident non-prescribed fund to a resident investor carry a final 15% withholding tax. Dividends paid to non-resident investors are exempt from withholding tax.


COMPANIES

Malta allows the incorporation of Malta Companies which can have multiple or mixed sources of income (holding, trading or passive investment income) and has implemented an extension of the refundable tax system for all companies distributing dividends to shareholders (explained below). The new refundable tax system (commencing 1 January 2007) applies both to profits allocated to a company's Maltese taxed account and to profits allocated to a company's foreign income account and is available both to residents and non-residents.

A new refund system (see below) replaces the International Trading Company (ITC) and International Holding Company (IHC) regimes. All international companies registered before 1 January 2007 will retain their ITC or IHC status and tax regime until 31 December 2010.

These companies could be set up in Malta by non-Maltese residents to engage in trading with persons outside Malta. They were given refunds which reduced the effective tax rate on them to 4.17%.

An IHC was usually involved in the management of shares and other investments held outside Malta. Although profits were taxed at the full rate of 35%, the IHC enjoyed a refund of full tax suffered when it distributed dividends to non-resident shareholders on profits derived from participating holdings.

Refunds of tax due to an IHC/ITC must be effected by the tax authorities within 14 days of the end of the month during which the dividend is paid.


MALTA'S CORPORATE TAX REFUNDS

Following amendments implemented to the Maltese Income Tax Acts in 2007 in line with an agreement reached with the EU, a revamped system of corporate tax refunds is now available. The agreement that Malta has reached with the EU includes the retention of the full imputation tax. In this system, dividends paid by a company resident in Malta carry a tax credit equivalent to the tax paid by the company on the distributed profits. This system has been extended to cover all income derived from Malta and to all shareholders irrespective of their residence. A company that is registered and taxable in Malta allocates its income to one of the five tax accounts depending on the nature of the income concerned.

A shareholder who receives a dividend from a company that is registered in Malta from profits allocated to the company's Maltese profits or its foreign income account and which does not consist of passive interest or royalties, may claim back a refund of six-sevenths of the tax paid by the company on that income - the effective rate of Malta tax being 5%.

A shareholder who receives a dividend from a company that is registered in Malta with only passive interest or royalty income may claim back a refund of five-sevenths of the tax paid by the company on that income - the effective rate of Maltese tax thereon being 10%.

Such refunds are only available where the Maltese company does not claim double taxation relief, either through unilateral relief or under a double taxation treaty. Where double taxation relief has been obtained, the individual shareholder will be entitled to a two thirds refund of Maltese tax paid, resulting in an effective rate of tax of 6.25%.


REFUND REGISTRATION PROCEDURE

Shareholders must register with the Commissioner of Inland Revenue in order to benefit from the tax refunds mentioned above. Subsidiary legislation prescribing the requirements in respect of refund registration and the procedure for claiming refunds is expected in due course.


PARTICIPATION EXEMPTION

With effect from 1 January 2007, income or capital gains derived by a company registered in Malta from a participating holding or from the disposal of such holding are exempt from tax.

By definition, a participating holding arises where any of the following conditions are met:

(a) the holding company has directly at least 10% of the equity shares of the company invested in
(b) the holding is worth a minimum sum of EUR 1,164,000 (or the equivalent sum in a foreign currency) and the investment is held for an uninterrupted period of not less than 183 days
(c) the shareholding is for the furtherance of the holding company's own business and is not held as trading stock for the purpose of a trade
(d) the holding confers a level of control (such that a director may be appointed to the board) or rights related to the acquisition of the balance of equity shares in the other company.


BRANCH PROFITS TAX

Branches that have been registered with the Commissioner of Inland Revenue are taxed in Malta on profits attributable to the activities performed in Malta. Such branches are entitled to the same refunds etc. as resident companies.


CAPITAL GAINS TAX

Companies and individuals are taxed on the transfer of securities, business goodwill, copyrights, patents, trademarks and trade names and on the assignment of ownership rights over such properties. Property inherited after 22 November 1992 (when the law on succession was amended) is subject to tax when it is subsequently sold, like all other properties. Capital gains by companies are computed separately and added to trading income in the same way as income from investments and non-trading income.

The tax is charged on gains from the sale of all assets situated in Malta and on gains from the sale of assets situated abroad by persons domiciled and ordinarily resident in Malta. A provisional payment of 7% must be immediately paid to the CIR on signing of the deed of transfer. Capital losses may be carried forward and set off against future gains made from capital transfers.


TAX ON TRANSFER OF IMMOVABLE PROPERTY

As from November 2005, transfers of immovable property are no longer subject to the capital gains rules but are subject to a final withholding tax of 12% on the transfer amount. Under the old system, the transferor would be subject to a 35% tax on the gains made from the transfer.

When the property has only been held for a period of less than five years, the transferor may opt for the old system to apply (the transferor must inform the notary publishing the deed). This time limit is extended to seven years with effect for transfers in 2010 and 2011.

Non-residents may opt to be taxed under the old system. To qualify, the non-resident has to produce a statement signed by the tax authorities of the country of that person's residence confirming their residence in that country and certifying that he/she is subject to tax in that country on profits derived from the transfer of immovable property situated in Malta.

Companies that transfer immovable property that has been held for a minimum period of three years with the intention to purchase another property for the same purpose, will be entitled to apply for roll-over relief under the old provisions (postponement of tax until second property is transferred).


ECO CONTRIBUTION

The provisions of the Eco-Contribution Act (Act XII of 2004), came into force in September 2004. Producers charge the eco-contribution when items are first sold, transferred, otherwise disposed of, destroyed or when they are no longer in the manufacturer's possession. The VAT department is the competent authority administering the Eco-Contribution Act. The liability for payment lies with the producers who are also required to submit an eco-contribution return.

FRINGE BENEFITS TAX

Certain benefits such as use of cars for private purposes, rent, school fees, free meals etc. are added to the salaries of employees and taxed accordingly. All cash allowances paid to employees, with the exception of cash allowances paid in respect of the use of employee-owned cars for business purposes, are fully taxable.

Employees are responsible for the disclosure of fringe benefits provided by third parties over which the employer has no control.

Employers are responsible for reporting the value of fringe benefits provided by them or by associated companies. Employers who fail to report the fringe benefits properly and on time will be subject to penalties. Employers have to keep records that show how the valuation of the fringe benefit was determined.


LOCAL TAXES

Stamp Duty on property transfers is 5% of which 1% provisional tax is paid upon the entering of a promise of sale agreement. The transfer of unlisted shares is charged at 2% to 5% on market value. Stamp duty on property transferred between family members is to be calculated on its cost value.


OTHER TAXES

Both resident and non-resident companies pay Social Insurance Funds contributions. Both the employer and the employee pay 10% on the weekly basic pay (excluding bonuses, overtime etc). They are accounted for on a monthly basis.


FUNDS AND FUND MANAGERS

Fund Managers are taxed at 35%, as are Investment Services companies, but are entitled to claim an exhaustive list of reliefs such as a double deduction of salaries paid to Maltese personnel in the first ten years of commencement.

Funds themselves which, if set up as a separate vehicle, may also be set up as a SICAV or unit trust, are exempt from income tax in Malta but may not benefit under any of the tax treaties.


CAPTIVE INSURANCE COMPANIES

Captive insurance companies (known as affiliated insurance companies in Maltese law) are also available in Malta and are taxed as a normal company. With effect from July 2004, it has also been possible to set up a protected cell company (PCC) for captive insurance activities. Both captives and PCCs are taxed as ordinary companies in Malta and are, therefore, entitled to the refunds stipulated above. Insurance contracts entered into by licensed entities are not subject to VAT while insurance contracts covering risks that are located outside of Malta are not subject to Stamp Duty.


TRUSTS

A trust is an obligation which binds a person or persons (called the 'trustees') to deal with property over which they have control (called 'the trust property') for the benefit of persons (called the beneficiaries) or for a charitable purpose in accordance with the terms of the trust. The setting up of trusts in Malta is regulated by the Trusts and Trustees Act 2004.

Trusts are considered to be transparent for tax purposes, in the sense that income attributable to a trust is not charged to tax in the hands of the trustee if it is distributed to a beneficiary. Also, when all the beneficiaries of a trust are not resident in Malta and when all the income attributable to a trust does not arise in Malta, there is no tax impact under Maltese tax law. Beneficiaries are charged to tax on income distributed by the trustees. Income attributable to a trust that is not so distributed to beneficiaries is charged to tax in the hands of the trustee at the rate of 35%.

As the trust itself merely consists of property and/or other assets, there is no economic activity carried on and, therefore, it is outside the scope of VAT. Since the trustee's services essentially consist of management and administration of assets, it is considered that any sums that the trustee is entitled to appropriate from the trust assets by way of remuneration do not constitute a consideration for services rendered. Therefore, no economic activity is deemed to be carried out, where such remuneration is specified under the terms of the deed of the trust. However, if the trustee exploits the property of the trust for a consideration, this exploitation is considered as an economic activity and, if such activity is taxable under Maltese VAT legislation, the trustee has to register for VAT in Malta.


ADVANCE REVENUE RULINGS

The International Tax Unit (located within the Malta Financial Services Act (MFSA)) provides fast and efficient rulings. These rulings will confirm the tax position for a minimum of five years and are renewable for a further five-year period unless there is a change in the law. The advance rulings are available in a number of situations including whether a transaction constitutes tax avoidance, whether a holding qualifies as a participating holding and determining the tax treatment of a transaction that constitutes international business.


INCENTIVE FOR INVESTMENT SERVICES EXPATRIATES

Expatriates who are employed in an Investment Services Company are not taxed on benefits in kind received for the first ten years of their employment with the company.


DETERMINATION OF TAXABLE INCOME

Both resident and non-resident companies pay taxes on their taxable profit determined by pooling their worldwide income, deducting allowable expenses, charges and investment/capital allowances and losses brought forward.


DEPRECIATION

The rules specify the minimum number of years over which the cost of the various categories of industrial buildings and plant and machinery may be written off. In the case of industrial buildings, a 2% straight-line deduction is available, as well as a 10% first year allowance.

Plant and machinery is depreciated on a straight-line basis over a period from four to 15 years.

When purchasing an asset from a subsidiary, parent or sister company, the cost for depreciation purposes is taken to be the lesser of:

(a) the tax written down value of the asset to the transferor after adding or deducting any balancing charge or allowance as the case may be; or
(b) the cost of acquisition to the new owner.

Where an asset is otherwise acquired, the annual depreciation shall not be greater than that which would have been allowable to the previous owner. Where a user does not own an asset, but the burden (cost) of wear and tear falls on the user, not the owner, then allowances can be claimed by the user.

The rules allow for proportional deduction where the asset is used partly in the production of income and partly for other purposes.


DIVIDENDS

As stated above, Maltese companies are taxed at 35% on their trading profits. Upon distribution of a dividend, the ultimate shareholder (i.e. holding company) is eligible for a tax refund of 30% on the trading profits of the tax paid by the trading companies. Hence, a net corporate tax rate of 5% is payable within the group.

The refund system is applicable to both resident and non-resident shareholders. However, resident shareholders are not exempt from further tax on the refunds claimed.


INTEREST DEDUCTION

This is limited to interest paid upon any money borrowed where the Commissioner of Inland Revenue (CIR) is satisfied that the interest was payable on capital employed in the business.


ANTI-AVOIDANCE MEASURES

Measures are to be introduced to curtail tax evasion and to optimise the use of information and resources to improve taxpayer service and fiscal law enforcement. Antiabuse provisions will also be introduced in order to mitigate aggressive tax planning.

Malta Government has disclosed its intention to consolidate the three revenue departments (VAT, Inland Revenue & Customs departments). From 1 July 2010 refunds of income tax and VAT will not be repaid to taxpayers with outstanding VAT and income tax returns yet to be submitted.


TAX INCENTIVES

SMALL BUSINESS ACT

The Small Business Act introduced in 2009 will facilitate the regulatory framework within which small enterprises operate. This will include the introduction of General Accounting Principles for Small Enterprises to reduce the burden in terms of excessive reporting requirements currently applicable and also the grant of an income tax credit for two years for those businesses investing a minimum of € 10,000.

Investment Aid: Tax payable can be reduced or eliminated by investment aid. The Government announced tax exemptions on royalty income in the 2010 budget. Royalties and similar income accruing from patents on inventions to persons undertaking research leading to the development of such patents will be exempt from income tax, provided certain conditions are met.

The 2010 budget has also provided for fiscal benefits to be granted to small businesses and the self- employed in order to encourage them to invest, expand and increase their efficiency.


INVESTMENT TAX CREDIT

A company which incurs qualifying expenditure can apply for a reduction in the final tax payable. The deduction is allowable from the actual tax payable and not from the income. The reduction in tax depends upon the size of the company.

Qualifying expenditure includes assets which must be new or first used in Malta on which no income tax benefit was obtained. They may include the following:
- expenditure of a capital nature incurred in acquiring, developing or constructing tangible fixed assets or technology or know-how
- an investment project for expenditure maintained for at least five years.


INCENTIVES AND BENEFITS RESERVE SCHEME

Any profits set aside and used for the purpose of financing a project that is approved by the Malta Enterprise Corporation will be taxed at 15.75%.


INVESTMENT ALLOWANCE

An investment allowance is available in certain circumstances. The allowance is a percentage of the cost of new assets purchased by the business. The allowance is available as a deduction against chargeable income.

Accelerated Depreciation: A new asset is entitled to a depreciation deduction at the following rates for the purpose of computing its chargeable income for income tax purposes:

Plant and machinery                              33.33%
Industrial buildings and structures           5.00%


ELECTRONIC TAX RETURNS

Audited financial statements must be approved and signed prior to the electronic transmission of the tax return and the financial data. The electronic tax return includes a list of tax schedules, statements and computations which are ordinarily attached to a tax return, the most common being the capital allowances schedules.


FOREIGN TAX RELIEF

Treaty relief is available by way of credit for foreign tax paid on income from a territory with which Malta has concluded a double tax treaty. Commonwealth relief is available in respect of taxes paid to British Commonwealth Countries that provide a similar relief to Maltese-source income.

Unilateral relief is available where no applicable treaty has been concluded. A special form of unilateral relief known as flat-rate foreign tax credit is available to companies. This is a 25% credit relating to a pool of aggregated foreign income and attributable expenses.


CORPORATE GROUPS

Losses may be surrendered from one member of a corporate group to another. Also, provisions exist to exempt from tax the transfer of capital assets within a group and allow rollover relief on the transfer and replacement of assets within the group. For loss relief purposes, a group of companies is defined in terms of 51% or more shareholdings. For capital gains purposes, control and 50% beneficial ownership are both also required.


RELATED PARTY TRANSACTIONS

There are no controlled foreign company, thin capitalisation or transfer pricing rules applicable under Maltese legislation.


WITHHOLDING TAXES

Dividends paid to non-resident companies are not subject to withholding tax. Interest and royalties paid to non-resident companies are not subject to withholding tax provided they are not connected with a Maltese permanent establishment of a non-resident.

Other payments to non-residents are taxed at 35%, subject to a reduction in the rate under the relevant double tax treaty.

 

Malta vat (Value added tax)

The standard VAT rate in Malta is 18%. When Malta joined the European Union, various changes to the VAT Act became necessary. The changes relate mostly to intra-Community and international operations as well as changes to the reporting system.

A 5% VAT rate continues to apply to accommodation in hotel and other licensed premises. It will, additionally, apply to the supply of confectionery and similar items, medical accessories and printed matter.

Every taxable person who makes intra-Community supplies of goods to businesses registered in other EU Member States is required to make a quarterly VAT statement.

The information on this statement will be shared with the authorities of other Member States and is designed as a means of controlling supplies that are exempt in one Member State and are reported and taxed as acquisitions in another Member State.

Entities established in the European Union but not established in Malta may qualify under the Special Refund Scheme. Maltese VAT incurred on services received by persons established in the EU but not in Malta, or goods supplied to persons established in the EU but not in Malta, or charged on the importation of goods into Malta may be refunded to such persons under the same conditions as those that govern the right of a taxable person registered for VAT in Malta to deduct Input VAT.

Schemes apply for reduced VAT rates on leasing of yachts. For sailing boats or motor boats over 24 metres in length there is a 30% reduction in the effective VAT rate subject to certain terms and conditions.

The Government has announced that VAT refunds will be available from 2010 for research projects, as well as restoration projects and expenses for the construction of Church Schools.

Furthermore, no refund on VAT will be given if there are pending VAT returns.

Taxable transactions - VAT is levied on the supply of goods and services in Malta, the intra-Community acquisition of goods in Malta and the import of goods into Malta from outside the EU.

Registration - For VAT purposes, every person who, in the course of a trade or profession, makes taxable and/or exempt with-credit supplies of goods and services in Malta (with the exception of certain small undertakings) is required to register for VAT in Malta and to charge VAT that might be applicable and is entitled to recover input VAT incurred for the purpose of its supplies.

As from 1 January 2010, additional registration requirements apply to businesses supplying and receiving services in a crossborder context.

Filing and payment - Input VAT is set off against output VAT, and the balance is accounted for every 3 months (quarterly).

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Last Update:  Nov 2010

(This page may show previous year's tax rates. Always check last update time)

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