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Taxation

In the past twenty years, Malta has developed a sophisticated tax system to encourage foreign direct investment, with an attractive taxation regime for corporations and individuals alike.

With an effective corporate tax rate from 5% for companies with non-resident shareholders, Malta’s cost efficient tax system is amongst the lowest in Europe, whilst maintaining a favourable reputation as a well-regulation jurisdiction. In addition, our EU Member status makes Malta an ideal starting point for accessing the massive European market.

To further support and develop the tax regime and thereby support other areas, the government has actively introduced a number of grants and tax credits to foster growth, with a series of subsidies on employment and training, loans and tax incentives to attract foreign business to Malta, as well as entice local entrepreneurs to business or to expand their existing enterprises.

A number of schemes attracting High Net Worth Individuals, Highly Qualified Persons to work in the financial services and gaming industries, as well as Retirement Scheme, has also increased Malta’s attractiveness as a destination for individuals to invest in. The recently announced Global Residency Scheme and upcoming Individual Investor Programme are set to strengthen the Malta’s portfolio of efficient taxation for non-nationals.

Moreover, the financial services, shipping, trusts and gaming industries to name a few benefit greatly from low tax costs.

GVTH’s team of dedicated lawyers and accountants provide expert advice on accessing tax benefits with an eye towards your bottom line, particularly assisting in:

  • Corporate Tax
  • Corporate Formation
  • Subsidies Grants and Tax Credits for Employment and Training
  • Residency Schemes
  • Personal Wealth and Estate Planning