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Malta: Domestic Corporate Taxation

Income Tax Rates

The rate of income tax in Malta is 35% on chargeable income. Note that certain types of company benefit from lower rates: for International Trading Companies and International Holding Companies, see Offshore Legal and Tax Regimes; also, companies licensed under the Malta Freeports Act and 'qualifying' companies under the Business Promotion Act may receive tax holidays of 10 years or more.



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