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Tax Advisory in Malta

We advise on corporate and personal tax, VAT and double-tax treaties in Malta, including the refund system for non-resident shareholders.

Timeframe3–7 days
Legal basisIncome Tax Act; VAT Act
First stepTax review

What is included

Tax structuring and optimisation, VAT registration and returns, double-tax-treaty planning, and ongoing compliance.

Who it is for

Companies, holding structures and internationally mobile individuals seeking efficient, compliant tax positions.

Documents you will typically need

Frequently asked questions

How does Malta's tax refund system work?
Malta taxes company profits at 35%, but shareholders may claim refunds of a large part of that tax on distribution, bringing the effective rate down substantially for qualifying non-residents.
Do you handle VAT registration and returns?
Yes. We manage Malta VAT registration, periodic returns and related compliance for companies operating in or through Malta.
Is this personal or corporate tax advice?
Both. We advise companies and individuals, and coordinate the two where personal and corporate positions interact.

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Guides

Malta's corporate tax refund system explainedMalta holding company and the participation exemptionResidence in Malta: the routes, and who each is forThe Malta Nomad Residence Permit: conditions, tax and renewalWhat a Malta company must file every yearVAT registration in Malta: Articles 10, 11 and 12Registering a yacht under the Malta flag: process and VATRedomiciliation: moving an existing company to Malta

Related services

Tax advice in Malta rarely stands alone. It decides how a company is set up, what its accountants file, and where its owner is resident. These are the services a tax question usually leads to.

Setting up a Malta company around the tax structure

Once the structure is decided, the company that carries it has to be registered: a private limited company with the Malta Business Registry, with the shareholding, share classes and registered office the tax planning assumed. Company formation is where advice becomes an entity.

Accounts and tax returns that support the refund system

A tax refund in Malta is only paid to the shareholder of a company whose audited accounts and tax return are filed. Outsourced accounting keeps the books, prepares the accounts and files the returns and the dividend warrants the refund claim depends on.

Personal tax residence and the 15% programmes

For an individual, the tax question is where they are resident and whether a special tax status applies: the Global Residence Programme, The Residence Programme, or ordinary residence with remittance-basis rules. Residence services handle the application the tax advice points to.

VAT and tonnage tax on yachts under the Malta flag

A yacht's tax position depends on how it is owned and used: VAT on charter in EU waters, the tonnage tax regime for commercial operation, and the importation of a yacht bought outside the EU. Yacht registration is where the flag, the owning company and the tax treatment are set together.