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Malta: Country and Foreign Investment

The Marsaxlokk Bay Freeport

The Malta Freeports Act 1989 offers a number of fiscal and other incentives to companies licensed by the Freeport Authority, guaranteed against claw-back for 15 years. They include exemption from customs duties, stamp duty, withholding tax (except for distributions to Maltese residents), exchange control and death duties. Employees of Freeport companies have a (small) income tax reduction, and may import personal items duty and tax free for the fist six months of their stay.

The Freeport, at Marsaxlokk Bay, has extensive storage facilities, including a container terminal. There is a ship repair facility, and a number of other support services are available.

In order to gain a Freeport license, a company must be incorporated in Malta and must operate under one of the following headings:

  • (i) the labelling, packaging, sorting, warehousing, storage, exhibition or assembly of any goods, materials, commodities, equipment, plant or machinery; or
  • ii) any activity concerned solely with the conduct of a Freeport including, but not limited to stevedoring, wharfage, operation of terminals and container handling; or
  • (iii) the rendering of services analogous or complementary to the activities mentioned in (i) above.

 

 

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