Rulings in Malta

Safety and certainty are essential aspects when structuring international investments. In order to meet investors’ needs, it is possible to ask the Maltese tax authorities to issue an advance tax ruling that is valid for 5 years and renewable for another 5 years.

If the legislation is amended during the term of an advance tax ruling, the ruling remains valid for 2 years, or up until the end of the term if less than 2 years are left.

Taxation in Malta

Social Security in Malta

Maltese workers’ Social Security contributions are paid by the employer and the employee, each paying 10% on the respective wages.

Taxation in Malta

Double tax relief mechanisms

Maltese residents, who comply with certain requirements, can have double taxation relief on the income that has already been taxed abroad.

Taxation in Malta

Set up of foundations

As an alternative to Trusts, Malta offers the possibility of creating Foundations. Foundations have the advantage of having legal personality. Learn more here.

Taxation in Malta

Income tax

Income Tax is governed by the Income Tax Act (ITA), the Income Tax Management Act and subsidiary legislation. This tax is levied on income and some specific kinds of capital gains for natural and legal persons.

Set up a company

Moving to Portugal

Working in Portugal

Resources

NEWCO

Social Security in Malta

Double tax relief mechanisms

Set up of foundations

Income tax