Tax

The combination of Malta’s tax system and its extensive double tax treaty network means that, with proper planning and structuring, investors can achieve considerable fiscal efficiency using Malta as a base.

• Only EU member state with full imputation system;

• Extensive network of double taxation treaties, plus benefits even when no bilateral treaty in force;

• Refundable tax credit scheme – on revenues as dividends to shareholders, resident & non-resident;

• Ideal tax residency status for individuals. One of the key advantages of Malta's tax system is that it is a full imputation system, and has been so since 1948, when income tax legislation was first enacted. Malta is, in fact, the only EU member state with a full imputation system of taxation in force. Another key advantage is Malta’s extensive network of double tax treaties with almost all the important OECD countries.

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