International Taxation
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International Taxation

Last Updated: 25/03/2020

​The 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, providing a one-stop shop service to companies.