Malta: Overview of tax system
A 2024 report that provides an overview of Malta’s tax system.
The KPMG member firm in Malta has prepared a 2024 report that provides an overview of Malta’s tax system, covering:
- Basis of taxation
- Double taxation relief
- Tax refund system
- Notional interest deduction (NID)
- Participating holding
- Patent box regime
- Investment funds
- Highly qualified expatriates
- Anti-tax avoidance directive
- Transfer pricing
- Minimum tax directive (Pillar Two)
- Transfer duties
- Company formation and re-domiciliation