Malta Budget Highlights 2021
Malta Economic Regeneration Package
Malta Fiscal Response Package (COVID-19)
Notional Interest Deduction
The aim of the notional interest deduction ‘NID’ is to approximate the tax treatment of debt and equity financing. The rationale underlying such deduction is to approximate/harmonise the tax treatment of debt and equity financing as traditionally from a Maltese tax point of view debt financing has often been regarded as a more efficient way of financing business operations.