From 1 October 2026, Malta introduces important changes to the VAT treatment of gambling and betting services. The main change is the narrowing of the previous VAT exemption. Gaming operators now need to assess each product separately based on: Which gambling activities remain VAT-exempt? The [...]
Malta now gives companies an important choice. The traditional system remains unchanged: a Maltese company pays 35% corporate tax, and qualifying shareholders may later claim a refund. For typical trading income, the 6/7 refund can reduce the effective Malta tax burden to around 5%. The [...]
A loan can be one of the simplest ways to move funds into, out of or between companies. It can also create unexpected tax exposure when the commercial purpose, interest rate or repayment terms exist only in someone’s head. The common assumption is: “It is [...]
Malta’s corporate tax rate is 35% – one of the highest headline rates in the EU. Yet international founders keep choosing Malta, because the headline rate is only half the story. The other half is the shareholder tax refund: an EU-approved mechanism, built into general [...]
Reduce withholding taxes. Eliminate double taxation. Build an EU structure that actually works in practice. Malta is not just another EU jurisdiction with treaties on paper. It is a fully integrated tax platform where: If you are building a holding, IP, or trading structure, this [...]
If most of your profit comes from software, subscriptions, or licensing, you may be overpaying corporate tax – significantly. A large portion of that income can legally qualify for reduced taxation under EU-approved IP regimes. But here’s what most founders miss: if you qualify for [...]
For years, many advisers treated Cyprus as the default low-tax EU company jurisdiction and Malta as the more technical alternative. In 2026, that shortcut no longer holds. The reason is not branding, climate, or sales language. It is the mechanics of the tax systems. Cyprus [...]
When people talk about “Malta company registration with IBAN”, what they usually really want is: The key is that Malta’s attractiveness isn’t a “secret rate” at the company level (the headline corporate rate is 35%) – it’s the way Malta treats dividends through its full [...]
If you’ve ever looked at your international group structures and thought “this could work better,” Malta is that sunny little dot in the Mediterranean that makes holding-company life a lot more pleasant. One of the reasons? Malta’s Participation Exemption Regime – a set of rules [...]
