SHELTONS INTERNATIONAL GROUP
Bloomberg Tax Country Guides provide overviews of the tax regimes of more than 200 jurisdictions. The Country Guides are continuously updated to reflect developments as they happen. Written by local experts, each jurisdiction profile covers corporate taxation, personal taxation and social security, transfer pricing and anti-avoidance rules, important miscellaneous taxes, and any special tax regimes applicable to the oil, gas, mining, and banking sectors. To learn more or request a demo, visit pro.bloombergtax.com/international-tax-resources 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
Shipping
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.
