Last Updated: 07/06/2022
Income Tax Legislation embodies provisions to support the development of Malta as an international
financial and business centre. Malta's tax system is designed to:
- Promote international investment in Malta
- Support actively the development of financial services in Malta
- Provide certainty and clarity on international tax issues through a system of advance revenue
rulings.
The Office of the Commissioner for Revenue has an International & Corporate Tax Unit that is housed in the
same building as that occupied by the Malta Business Registry (MBR), in Zejtun. This office
complements the MBR, with the latter providing a one-stop shop registry service for companies
seeking to establish themselves in Malta. The International Tax Unit deals with queries which are
specifically related to international business and are responsible for representing Malta in a number
of international discussions on global tax policy. The Unit is also engaged in the development, planning
and implementation of Malta’s Double Taxation Treaties and other international agreements.
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