Malta Tax & Investment Guides
16 guides covering Maltese taxation, corporate income tax (CIT 35% imputation with refund system), personal income tax (IIT 0-35%), VAT 18%, 0% capital gains tax on shares, property transfer duty, social security contributions, and the Malta corporate hub regime.
Personal Tax & Residency
IIT progressive 0-35%, EUR 9,700 threshold, joint assessment, residency 183-day/90-day, and cross-border refund system
Malta Cross-Border Tax Guide 2026 — Imputation Refunds, DTTs, Participation Exemption
cross-border taxation with Malta. Imputation refund system for non-residents, over 70 double taxation treaties, participation exemption, withholding tax rates, and EU directives.
Malta Personal Income Tax Guide 2026 — Progressive 0-35% IIT
Maltese personal income tax (IIT). Progressive rates 0-35%, EUR 9,700 single threshold, joint assessment for married couples, and refund system overview for the 2026 tax year.
Malta Tax Residency Guide 2026 — 183-Day and 90-Day Rules
Maltese tax residency rules. 183-day standard test, 90+ day rule for property owners, Global Residence Programme (GRP), Malta Retirement Programme, and implications for worldwide taxation.
VAT & Indirect Tax
VAT 18% standard, 7% tourism, 5% reduced, 0% exports
Business & Corporate Tax
CIT 35% imputation, refund system 5/7 trading, 6/7 passive, 2/3 investment, effective rates 1.5%-11.7%, corporate hub
Malta Corporate Hub Guide 2026 — Holding Companies, IP Box, Gaming, Aviation
Malta as a corporate hub. Holding companies, IP Box regime, shipping, aviation, iGaming, and fintech — Malta's sector-specific tax incentives and regulatory environment.
Malta Corporate Tax Guide 2026 — CIT 35% Imputation and Refund System
Maltese corporate tax. CIT 35% flat via full imputation, refund system for shareholders (5/7 trading, 6/7 passive, 2/3 investment), effective rates as low as 1.5%, and participation exemption.
Investment & Savings
0% CGT on shares/securities, dividends/interest 0% WHT, crypto 0%, pensions, retirement programme
Malta Capital Gains Tax Guide 2026 — 0% on Shares and Securities
Maltese capital gains tax. 0% CGT on shares and securities, property gains subject to 12% final withholding tax, primary residence exemption after 3+ years, and calculation methods.
Malta Crypto Tax Guide 2026 — 0% CGT, Digital Assets as Securities
cryptocurrency taxation in Malta. Crypto treated as digital assets akin to shares/securities, 0% capital gains tax, treatment for traders vs investors, and Malta's blockchain-friendly regulatory framework.
Malta Investment Income Guide 2026 — 0% WHT on Dividends and Interest
taxation of investment income in Malta. Dividends and interest 0% withholding tax, full imputation system, tax refunds for shareholders, and treatment of foreign investment income.
Malta Pension Guide 2026 — Social Security, Retirement 65, Malta Retirement Programme
pension taxation in Malta. Social security retirement pension at age 65, state pension taxation, Malta Retirement Programme 15% rate, private pension schemes, and foreign pension treatment.
Property & Wealth Tax
Transfer duty 5-8%, stamp duty 0.5-2%, FWT 12%, rental income, no wealth tax
Malta Property Tax Guide 2026 — Transfer Duty 5-8%, Stamp Duty, FWT
Maltese property taxes. Transfer duty 5-8% on immovable property, stamp duty 0.5-2%, final withholding tax 12% on property gains, no annual property tax, and primary residence exemption.
Malta Rental Income Guide 2026 — Tax at IIT Rates, Deductions
taxation of rental income in Malta. Rental income taxed at progressive IIT rates (0-35%), allowable deductions for expenses, and special rules for non-resident landlords.
Malta Wealth Tax Guide 2026 — No Wealth Tax, No Net Worth Tax
wealth taxation in Malta. No wealth tax, no net worth tax, no annual property tax, no inheritance tax — making Malta a zero-wealth-tax jurisdiction for individuals.
Employment & Social Charges
SS 10% EE + 10% ER, Class 1 contributions, tax filing, inheritance and gift tax 0%
Malta Inheritance and Gift Tax Guide 2026 — 0% for Spouses and Children
Maltese inheritance and gift taxes. No inheritance tax for spouses and children (0%), no gift tax on direct line transfers, stamp duty on property gifts, and treatment of non-residents.
Malta Social Security Guide 2026 — Employee 10%, Employer 10%
Maltese social security contributions. Class 1 rates: employee 10%, employer 10%, weekly capped contributions, and benefits for the 2026 tax year.
Malta Tax Filing Guide 2026 — CFR Portal, Deadlines, Extensions
filing taxes in Malta. CFR online portal, corporate filing by June 30 (9-month extension), individual filing by June 30, VAT quarterly returns, penalties, and payment methods.
Malta Calculators (9)
Free calculators for Maltese salary, tax, and personal finance.
Malta Salary
Net pay after IIT, SS.
Malta VAT
VAT 18% net/gross calculator.
Malta Corporate Tax
CIT 35% imputation + refund.
Malta Income Tax
IIT 0-35% progressive calculator.
Malta Property Tax
Transfer duty and stamp duty.
Malta Social
EE and ER contributions.
Compound Interest
Project investment growth.
Mortgage Calculator
Full amortization schedule.
50/30/20 Budget
Needs, wants, savings split.