The current Nomad Residence Permits (Income Tax) Rules were updated by the Maltese government on December 7, 2023. These rules allow Third Country Nationals (TCNs) with valid Maltese Nomad Residence
Malta has published The Value Added Tax Act (Amendment of Sixth Schedule) (Amendment No. 2) Regulations, 2020, which makes changes to the thresholds for VAT registration as a small undertaking.
Malta has received approval from EU authorities to extend its heightened value-added tax registration threshold for certain suppliers of services. Under Article 287 of the EU VAT Directive, Malta is
The Office of Malta’s Commissioner for Revenue has updated guidelines in relation to the Notional Interest Deduction rules. The NID regime was introduced to equalize the tax environment for businesses
