3.1.1 Corporate Tax Rates
Current rate: 35 percent
The standard corporate tax rate in Malta is 35 percent.
3.1.2 Alternative Tax Regime
There are no minimum tax payments for corporate taxpayers.
3.1.3 Special Reduced Rates or Regimes
Qualifying shipping companies are exempt from the income tax system. A tonnage tax system applies instead where tonnage tax is paid annually depending on the size and characteristics of the ship in operation.
Tax refund system
Under Malta’s tax refund system, qualifying shareholders of Maltese companies can claim a refund of tax paid by the company on the distributed profits, thus resulting in a lower effective tax rate. For more information, see Section 2.5.
3.1.4 Special Additional Taxes or Levies
No special additional taxes or levies apply.