Insights • Malta • Budget
This publication provides an overview of the principal measures announced in the Malta Budget 2027 and their potential implications for individuals, families, employers, and businesses. Prepared by Baker Tilly Malta, the analysis highlights key fiscal, tax, economic, and social initiatives introduced by the Government, offering practical insights into the opportunities and considerations arising from the Budget. The document examines measures affecting income tax, pensions, employment, business incentives, and investment, helping stakeholders understand the broader policy direction and prepare for the year ahead. It serves as a valuable reference for informed decision-making and strategic planning.
Insights • Malta
Malta is located at the centre of the Mediterranean, positioned between Europe, North Africa, and the Middle East. This unique location makes it a strategic hub for international business and an attractive destination for individuals seeking new opportunities and a high quality of life as the island offers a vibrant, forward-thinking environment where innovation, opportunity, and quality of life come together.
Insights • Malta • Tax
Malta’s tax system applies different rules based on an individual’s residency and domicile status. Those both ordinarily resident and domiciled are taxed on worldwide income, while others may be taxed only on Maltese income or foreign income brought into Malta. Companies incorporated or managed in Malta are taxed at a flat 35% rate, with a full imputation system that avoids double taxation on dividends. Capital gains and property transfers are subject to specific tax treatments, and Malta offers multiple forms of double taxation relief, including treaty-based and unilateral options, to support international taxpayers and businesses.
Insights • Publications
This resource hub offers a comprehensive collection of reports, guides, and technical materials covering key aspects of doing business in Malta. It includes annual transparency reports from Baker Tilly Malta, detailed tax and regulatory guides, and sector-specific insights into industries such as aviation, gaming, film, and maritime services. Additionally, it provides technical briefings on IFRS standards, helping professionals stay aligned with international financial reporting requirements. The page serves as a valuable reference point for investors, businesses, and advisors seeking clarity on Malta’s legal, tax, and operational frameworks.
