Lowtax Network

Back To Top

Malta Business, Taxation and Offshore Information

Malta Business, Taxation and Offshore Information

Malta Wanted To be in the EU . . . most of the time

Malta gained its independence from the United Kingdom in 1964. The Maltese islands lie 100 km south of Sicily and have a population of approximately 432,000; the climate is warm. Malta has a Westminster-style democracy, but has been politically fractious since independence. 15 years of post-colonial flirtation with Communism and the third world has however been succeeded by a more worldly attitude.

Malta was invited to join the EU in December 2002, along with Cyprus and eight Eastern European states. A referendum in March 2003 approved EU entry, and after the government was returned to power in April it signed the EU accession treaty in Athens. The Maltese Parliament ratified the accession treaty in July 2003 and Malta joined the EU in 2004.

More »


Malta Knowledge Base

Malta: Country and Foreign Investment
A quick overview of Malta - its history, geography, and business advantages.
Malta Executive Summary »
Malta Geography »
Malta History, Population, Language and Culture »
Malta Government
Malta Economy and Currency »
Malta Entry and Residence »
Malta Business Environment »
Malta Investments by Foreigners »
The Marsaxlokk Bay Freeport »
The Malta Stock Exchange »

Malta: Types of Company
A look at various types of company in Malta, providing options to suit different business needs.
Malta Company Introduction »
Malta Private Limited Company  »
Malta International Holding Company »
Malta General Partnership »
Malta Limited Partnership »
Malta Branch of Overseas Company »
Malta Trusts »

Malta: Offshore Business Sectors
The key sectors of Malta's offshore economy.
Malta Offshore Business Introduction »
Malta Trade Marketing and Distribution »
Malta Licensing, Royalties and Franchising »
Malta Investment Fund Management »
Malta Banking »
Malta Ship Management and Maritime Operations »
Malta Financial Holding and Investment Activities »

Malta: E-Commerce
A description of how e-commerce operations are enabled in Malta, and how the offshore tax regime can best be utilised for e-commerce.
Malta E-Commerce Introduction »
Malta E-Commerce Facilities »
Malta E-Commerce Applications »
Malta Offshore Activities »

Malta: Offshore Legal and Tax Regimes
This section looks at available offshore operations in Malta and the criterion required for obtaining offshore tax status.
Malta Offshore Introduction »
Malta Forms of Offshore Operation »
Malta Tax Treatment of Offshore Operations »
Malta Taxation of Foreign Employees of Offshore Operations »
Malta Exchange Controls »
Malta Offshore Operations »
Malta Employment and Residence »

Malta: Law of Offshore
A hub for information about the main laws and statutes affecting offshore and non-resident businesses in Malta.
Malta Table of Statutes »
Malta Trust Law »
Malta Shipping Law »

Malta: Labour Regulation
An analysis of employment law, industrial relations, and social security schemes in Malta.
Malta Regulatory Environment »
Malta Work Permits »

Malta: Domestic Corporate Taxation
A guide detailing the scope and rate of taxes affecting companies in Malta.
Malta Corporate Tax Introduction »
Malta Scope of Income Tax »
Malta Income Tax Rates »
Malta Branch or Subsidiary? »
Malta Calculation of Taxable Base »
Malta Filing Requirements and Payment of Tax »
Malta Withholding Tax »
Malta Business Promotion Tax »

Malta: Personal Taxation
An overview of applicable taxes for individuals in Malta.
Malta Residence and Liability for Taxation »
Malta Income Tax »
Malta Social Security Tax »
Malta Stamp Duty »
Malta Value Added Tax »
Malta Property Tax »

Malta: Double Tax Treaties
Treaties and international agreements that Malta has in place, to mitigate the effects of double taxation.
Malta Tax Treaty Introduction »
Malta Table of Treaty Rates »
Malta Other International Agreements »

Malta: Related Information
Other useful information pertinent to Malta.
Malta International Law »
Map of Malta »