Our Tax Department presents key highlights from the Malta Budget 2026. Married computation with one child 2026 INCOME (€) RATE SUBTRACT (€) 0 – 17,500 0% 0 17,501 – 26,500 15% 2,625 26,501 – 60,000 25% 5,275 60,001+ 35% 11,275 2027 INCOME (€) RATE SUBTRACT (€) 0 – 20,000 0% 0 20,001 – 30,000 15% … Continued
As of 1 January 2024, Malta has introduced a reduced VAT rate of 12% on certain services, including the short-term hiring of pleasure boats, subject to specific conditions. This new rate applies to charters of up to five weeks in a 12-month period to the same person, providing a significant tax benefit for eligible charters. … Continued
Our Tax Department presents key highlights from the Malta Budget 2025.
William Cassar, Head of Tax, explores how VAT registered persons established in the EU can recover VAT under the 8th Directive, in a recent publication by the Sunday Times of Malta.
A deep dive into the Malta Budget 2024.