Recent news

Malta Budget Highlights 2022

Read More

Malta Budget Highlights 2021

Read More

Malta Economic Regeneration Package

Read More
Wednesday, March 7, 2018

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.

Find Out More