Overview of Malta Tax Jurisdiction
Corporate Tax
Companies in Malta are subject to a nominal 35 % corporate tax rate, with shareholders often eligible for refunds on distributed profits. Our accountants can help you structure your business and claim refunds where applicable.
Value Added Tax (VAT)
Businesses providing taxable supplies in Malta must register for VAT once they exceed the applicable thresholds. Standard VAT returns are filed quarterly. We manage the entire process – registration, filing and compliance.
Personal Income Tax
Individuals are taxed on a progressive scale depending on residency status and income levels. We prepare and file personal tax returns, ensuring you claim available deductions.
Payroll Tax & Social Security
Employers must deduct income tax and social security contributions from employees’ salaries and pay them to the authorities. Our payroll team ensures accuracy and compliance.
Tax Rates and Incentives
Malta's tax system includes a flat corporate tax rate of 35%, with the possibility of tax refunds for certain types of income. Additionally, Malta offers various tax incentives for businesses, such as the highly-regarded participation exemption and double taxation relief.
How Biz-Balance Supports your Compliance
Regular reviews and reminders
We monitor filing deadlines and provide timely reminders.
Proactive advice
We explain what records you must maintain and help you set up systems to capture transactions efficiently.
Representation
If the tax authorities have queries, we liaise on your behalf.