In this section you will find extensive information about the Malta tax system.
Relevant Laws can be downloaded here:
- Income Tax Act
- Income Tax Management Act
- Value Added Tax Act
- Import Duties Act
- Excise Duty Act
- Eco-Contribution Act
- Companies Act
- Trusts and Trustees Act
- Merchant Shipping Act
- Employment and Industrial Relations Act
- Professional Secrecy Act
- Banking Act
- Constitution of Malta
- Financial Institutions Act
- Gaming Act
- Investment Services Act
- Lotteries and Other Games Act
- Prevention of Money Laundering Act
- Remote Gaming Regulations
- Duty on Documents and Transfers Act
- Voluntary Organisations Act
- Civil Code
- Insurance Business Act
(updated May 2011)
Important Note: to view the latest versions, click on the Refresh button while holding the Ctrl key down.
Click here for a full list of Malta’s Double Tax Treaty Agreements.
If you have difficulty in downloading the Tax Treaties/Laws, please contact us. We will send them to you.
More information can be provided on request. However, it must be noted that since some of the structures / issues may be technically complex, they are ideally discussed at a meeting with Focus Business Services’ Directors. For bespoke advice, please click here to contact one of our officers or send us an email on firstname.lastname@example.org