Corporate Tax

Companies are taxed at a flat rate of 35% on their chargeable income and capital gains. Gains realised from transfer of shares, securities, and certain other intangible property is treated as part of the income for the year and are taxed at 35%.

The Maltese tax legislation includes measures to attract the setting up of companies operating internationally and holding structures. These are in the form of refunds of tax paid to shareholders of a Maltese company and refunds of tax paid to foreign companies having a Maltese branch.

More information regarding corporate tax can be found on our tax practice page and the double taxation avoidance agreements.

Please contact us at for more information.