Malta offers a practical and convenient tax system for new businesses. Our legal and accounting team provides a holistic Maltese corporate tax service to our clients based in Malta. We can help you set up your business in Malta, ensuring compliance with the relevant tax regulations.
The Maltese corporate tax rate is set at 35%. Maltese companies are subject to tax in Malta on their worldwide income and certain capital gains. Malta’s tax system also provides for double taxation relief and streamlines the optimisation of tax benefits.
Read more: An Insight into Malta Corporate Tax
Taxation can be a confounding concept, especially for those wanting to establish a company in Malta. Fret not. Integritas Endevio can assist you.
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The standard corporate tax rate in Malta is 35%, which is applied to the company's income after allowing for any deductible expenses and non-taxable income.
Yes, a company is deemed resident in Malta for tax purposes if it is incorporated in Malta. Companies incorporated outside Malta but are effectively managed and controlled from Malta are also considered tax residents in the country.
Yes, Malta offers various forms of double taxation relief. The most common is the treaty relief, which emanates from Malta's extensive treaty networks with over 70 countries. The relief is given in credit, whereas the foreign tax suffered is set off against the Maltese tax liability.
Yes, through the refundable tax credit system, whereby non-resident shareholders are allowed to claim a refund of 6/7ths (in certain circumstances 5/7ths or 2/3rds) of the tax paid by the company upon the distribution of a dividend. This reduces the effective tax rate to 5%.
It is a system where the shareholders of a Malta company will be entitled to a tax credit equivalent to the tax paid by the company upon a distribution of profits. The highest tax rate applicable to individual shareholders is 35% (equivalent to the corporate rate of tax). The shareholders will pay no further tax on the distribution of profits by the company.
Under Maltese tax law, a Maltese company is not required to withhold any tax on paying dividends to the shareholder, irrespective of residence, domicile, and nationality.