Malta Budget Highlights 2022
Malta Budget Highlights 2021
Malta Economic Regeneration Package
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.