Taxes in Malta constitute a pivotal aspect for both companies and individuals, and at Mifsud & Mifsud Advocates, we are committed to steering both local and international clients toward an optimal tax structure.

Individuals in Malta are subject to tax at progressive rates, starting from 0% and reaching a maximum of 35% while the corporate tax is 35%.  When a company is incorporated in Malta, it is deemed to be a resident and domiciled company, meaning that it is subject tax on a world-wide basis.  However, the effective tax rate for a Maltese company owned by foreign shareholders or shareholders resident but not domiciled in Malta could be reduced to as low as 5%.

Our range of services encompasses all aspects of Maltese Taxation laws, addressing both personal and corporate taxation needs. Recognising the potential repercussions of non-compliance with taxation rules, Mifsud & Mifsud Advocates emphasises the importance of our tax compliance services. These services are designed to establish and maintain an efficient tax processing system, contributing to the overall smooth operation of a company.

Read more:

• Corporate Tax
• Personal Tax

FAQs

What is the difference between resident and domiciled?

Tax residence is a short-term concept and is determined for each tax year in isolation, reflecting where you reside. Domicile is more long-term and refers to where you consider you have your permanent home over the course of your life.

Can you be domiciled in more than one country?

Unlike residence, you can only have one domicile country at a time.