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Allowable Deductions in Malta

Tue, 09 Jun 2026 14:52:12 +0000

Optimising Your Tax Position: A Guide to Allowable Deductions in Malta

Navigating the complexities of Maltese tax legislation is key to maintaining strict compliance while maximising profitability for both individuals and businesses.

Under Article 2 of the Income Tax Act (Cap. 123) Tax is chargeable on a taxpayer’s total income. The Act explicitly defines total income as the aggregate amount of a person’s income from all sources, less any allowable exemptions and allowable deductions.

At the core of the Maltese tax framework lies a fundamental rule: to be considered a deductible expense for tax purposes, an expenditure must be incurred “wholly and exclusively in the production of the income.”

In practice, this means a cost is only tax-deductible if it is directly linked to the operations of the business or the active generation of its taxable income. Any expenditure falling outside this scope cannot be utilized to reduce taxable profits.

Corporate and Business Deductions

For companies and self-employed individuals, a wide range of operational costs can be utilized to reduce taxable profits, provided they pass the “wholly and exclusively” test.

Common Operational Deductions

Direct Costs: Employee wages and salaries, statutory bonuses, social security contributions (NI), sub-contracting fees, and direct transport expenses.

Rent and Premises Costs: Rent paid for land or buildings occupied for the purpose of acquiring the income is fully deductible. This also includes any ground rent (ċens) paid on the business property, provided it relates directly to the income-generating activity.

Administrative Expenditures: Day-to-day running costs including utilities, accounting fees, legal and consulting costs, marketing, and business insurance premiums.

Repairs and Maintenance: Costs incurred for the repair of premises, plant, or machinery employed in the business, as well as the renewal or alteration of business implements and utensils.

Borrowing Costs: Interest expenses on loans or capital employed directly for business purposes (subject to interest limitation rules under the Anti-Tax Avoidance Directive).

Treatment of Bad Debts

A strict distinction must be made between actual bad debts and general accounting provisions, in line with the official Bad Debts Guidelines issued by the Malta Tax and Customs Administration (MTCA)

Allowable Deductions: Under Article 14(1)(d) of the Income Tax Act and MTCA guidelines, debts are only deductible if they are proved to have become genuinely bad (irrecoverable) and are written off during the basis year. The claimant must show they have taken all reasonable, bona fide commercial steps to recover the money (e.g., formal demand notices, reminder letters, or legal tracking).

The 2% Turnover Threshold: For direct tax reporting, if the total value of bad debts being written off in a single year exceeds 2% of the taxpayer’s turnover, or if the aggregate amount exceeds €1,200, specific debtor details and explicit proof of recovery attempts must be disclosed or attached to the annual tax return.

Not Allowable: General accounting provisions or prudent estimates for doubtful debts (e.g., standard matrix or percentage-based provisions) do not satisfy the MTCA guidelines and are strictly disallowed for income tax purposes.

💡 Note on VAT Bad Debt Relief: Keep in mind that reclaiming the VAT portion on a bad debt falls under separate MTCA VAT guidelines.

Group Loss Relief Provisions

Under the Group Relief Provisions (Articles 16 to 22 of the Income Tax Act), companies forming part of the same tax group can opt to surrender current-year trading losses to a profitable company within the same group.

The 51% Relationship: For group relief to apply, both the surrendering company and the claimant company must be resident in Malta and must be members of the same group, meaning one must be a 51% subsidiary of the other, or both must be 51% subsidiaries of a third Malta-resident company.

The Co-Extensive Year Requirement: The group relationship must exist for the entire basis year preceding the year of assessment for which the relief is claimed. Furthermore, both companies must share concurrent (identical) accounting periods; you cannot surrender losses between companies with mismatched financial year-ends.

Trading Losses Only: Group relief applies strictly to trading losses incurred in the current year. It cannot be used to transfer unabsorbed capital allowances or trading losses brought forward from previous years.

Capital Allowances (Depreciation)

Capital investments, such as purchasing furniture, computer equipment, motor vehicles, or machinery, cannot be deducted fully in the year of purchase. Instead, their cost is spread over a statutory minimum number of years by way of Capital Allowances (Wear and Tear) as per Subsidiary Legislation 123.01 Deduction For Wear And Tear Of Plant And Machinery Rules.

Intellectual Property Option: Under Article 14(1)(m) of the Maltese Income Tax Act, capital expenditure incurred on intellectual property used in the production of income, including patents, copyrights, know-how, software, and other qualifying IP rights , is tax deductible. While such deductions were previously required to be spread over a minimum period of three years, as from financial year 2023 taxpayers may elect either to deduct the expenditure over the useful life of the IP or claim the full deduction immediately in the year the cost is incurred or the IP is first used to generate income.

Trading Losses

Businesses can carry forward unabsorbed trading losses and unabsorbed capital allowances from prior years indefinitely. Trading losses can be set off against any other profits and gains, whilst unabsorbed capital allowances can be offset in the subsequent years against sources of income in the production of which the asset was used.

Specific Deductions Allowable for Individuals

Beyond business operations, the Income Tax Act caters to resident individuals by offering specific personal tax deductions and reliefs. These are designed to ease the financial burden of education, childcare, sports, and healthcare.

Private School Fees: Parents with children attending private independent or church schools can claim a maximum annual deduction per child of:
- - Kindergarten: Up to €3,500
  - Primary Level: Up to €4,600
  - Secondary Level: Up to €6,500

Childcare and Summer Schools: Fees paid for registered childcare centers and summer schools can be deducted up to a maximum of €2,000 per year.

Sports, Cultural, and Artistic Activities: A deduction of up to €300 per child under the age of 16 is available for fees paid to recognized entities for extracurricular athletic or creative development.

Facilitator Services: Fees paid for the services of a facilitator for children with special needs during school hours are fully deductible.

Alimony Payments: Legally binding maintenance/alimony payments made to an estranged spouse as ordered by the court or established via a public deed are deductible.

Private Elderly and Respite Care: Fees paid for a private home for the elderly or registered respite care facilities are eligible for tax deductions.

Tertiary Education Studies: Individuals who successfully complete a recognized course of study at tertiary level (MQF levels 5 to 8) can deduct tuition fees up to a maximum of €10,000. Any unabsorbed portion can be carried forward indefinitely, provided no other tax credit (such as the Get Qualified scheme) has been claimed for the same qualification.

Disclaimer: The information and amounts referred to above are based on the legislation and rates applicable as at the date of publication of this article. The availability and application of any deductions may be subject to the satisfaction of specific criteria, conditions, and regulatory requirements under Maltese tax law.

Maximise Your Tax Efficiency

Claiming these deductions requires precise record-keeping, statutory documentation, and correct reporting on your annual tax returns.

Want to ensure your business or family is capturing all available tax reliefs?

Contact our tax team at Brainston Advisory for tailored assistance with your corporate or personal tax compliance.

Contact Us

📞 +356 2152 1025/6

✉️ info@brainston.mt

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The Taxation of Pension Income in Malta

Wed, 03 Jun 2026 14:12:25 +0000

The Taxation of Pension Income in Malta: A Professional Guide

The taxation of pension income in Malta is structured to reduce the fiscal burden on retirees through a system of specific exemptions and targeted relief. Following the completion of a multi-year government strategy to phase out income tax on pensions, Malta now operates under a stable, fully integrated exemption framework. This guide outlines the core legal mechanisms that govern how retirement income is treated for Maltese tax purposes.

The Pension Income Tax Exemption

The cornerstone of Malta’s fiscal policy for retirees is the statutory tax exemption on pension income.

Eligibility: To qualify, individuals must be 61 years of age or older during the applicable basis year.
Scope of Income: The exemption applies comprehensively to all recognized forms of retirement income. This includes:
- State Social Security pensions
- Service pensions
- Treasury/National pensions
- Foreign pensions received by Maltese residents
- Occupational pensions and qualifying Private Retirement Schemes (PRS / VOPS)

Under the established framework, pension income is 100% exempt from income tax up to a capped statutory threshold (regularly adjusted by the authorities to mirror the maximum pension benchmarks). Any pension income falling below this cap is entirely excluded from the individual’s chargeable income calculation.

The Impact on Active Income

A major advantage of this framework is its structural design regarding “other income” (such as employment, self-employment, or investment returns). Because the pension income is treated as exempt rather than standard taxable income, it no longer pushes a pensioner’s secondary earnings into higher progressive tax brackets. Working pensioners can utilize the standard 0% tax-free brackets for their active earnings in full.

Tax Rebates and Supplementary Relief

For individuals who have additional chargeable income over and above their exempt pension, Malta provides a targeted tax rebate system.

If a pensioner’s non-pension income creates a tax liability under Malta’s progressive tax rates (Single, Parent, or Married computations), a specific Tax Rebate may be applied directly against the final tax due. This mechanism ensures that retirees who choose to remain active in the workforce or maintain investments are not fiscally disadvantaged.

Important Note: These rebates serve strictly to reduce or eliminate a calculated tax liability; they cannot be used to trigger a tax refund or be carried forward to subsequent years.

Income Tax Return Filing Requirements

Receiving a pension does not automatically mandate or excuse a taxpayer from filing obligations.

Non-Filers: Pensioners whose total income consists solely of a pension that is fully exempt, or whose secondary income is entirely taxed at source, generally fall under the “non-filer” category and are not required to submit an annual return.
Standard Filers: Pensioners who exceed the statutory exemption caps, or who have untaxed secondary income streams, must file a comprehensive self-assessment return within the standard Inland Revenue deadlines to prevent late-submission penalties and interest.

Special Tax Rates for Part-Time and Rental Income

Retirees frequently supplement their pensions with passive income or part-time work. Malta encourages active retirement by offering distinct, favorable flat-tax options for these income streams, which can be declared using dedicated schedules rather than standard progressive rates:

Form TA23: Utilised to declare and pay flat-rate tax on part-time employment income.
Form TA22: Utilised for declaring part-time self-employment income under favorable flat rates.
Form TA24: Utilised to declare rental income derived from residential or commercial properties, subjecting the gross rental revenue to a final, low-rate flat tax.

Alternatively, taxpayers retain the right to opt out of these flat-tax mechanisms and include these streams in their global income computation if the progressive rates prove more financially advantageous.

Here is a highly professional final section tailored specifically for your firm, focusing on your core corporate services, compliance, and wealth/pension advisory capabilities.

How Brainston Advisory Can Assist

Navigating the intersection of pension exemptions, active employment, and global income streams requires careful fiscal planning. At Brainston Advisory, our multi-disciplinary team of tax consultants, accountants, and corporate service specialists provides tailored solutions to ensure your retirement transition is both financially optimal and fully compliant.

We assist local and expatriate clients with a comprehensive suite of services, including:

Personal Tax Optimization: Analysing your total income profile, including pensions, investments, and active earnings, to implement the most tax-efficient structure under Maltese law.
Compliance & Tax Filing: Determining your filing status, preparing annual self-assessments, and ensuring correct submission of forms (including TA22, TA23, and TA24) within strict statutory deadlines.
Cross-Border Pension Advisory: Guiding expatriates on the tax implications of transferring or receiving foreign national, occupational, or private pensions in Malta.
Corporate & Payroll Solutions: Assisting working pensioners and employers with specialized payroll adjustments to properly reflect tax-exempt pension thresholds against active employment income.

Optimise Your Fiscal Position

Whether you are approaching retirement or managing complex income streams as an active pensioner, our team is here to protect your wealth. Contact Brainston Advisory today to schedule a consultation with one of our tax professionals.

Contact Us

📞 +356 2152 1025/6

✉️ info@brainston.mt

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Highly Skilled Individuals

Tue, 07 Apr 2026 09:30:18 +0000

Malta’s 2026 Highly Skilled Individuals Framework:

A Regulatory Talent Strategy for the Next Decade

Malta has introduced a new, consolidated framework for attracting senior international talent. Enacted through the Tax Treatment of Highly Skilled Individuals Rules, 2026 (L.N. 20 of 2026), this new framework consolidates several former incentive schemes, including the Highly Qualified Persons (HQP) Rules and the Qualifying Employment in Innovation and Creativity Rules, into a single, streamlined tax regime.

This is not simply a tax incentive. It is a regulatory-led talent strategy, designed to channel expertise into industries that are critical to Malta’s long-term economic positioning.

A unified and future-proof regime

Effective from 1 January 2026, the new framework establishes one set of eligibility standards and one tax treatment model for highly skilled professionals working in Malta.

The regime applies until 31 December 2040, offering long-term certainty for both employers and internationally mobile executives. It introduces defined qualification, role-based, and compliance requirements, to ensure that only genuine, high-value employment roles benefits from the incentive.

The fiscal incentive

Eligible beneficiaries may elect to be taxed at a flat rate of 15% on qualifying employment income, subject to:

Any income exceeding the €7 million cap is taxed under the standard rates that would otherwise apply.

Eligibility is role-driven, not salary-driven

A central feature of the 2026 framework is that the role itself must qualify.

An individual may only benefit if they hold an “eligible office” with an undertaking that is licensed or recognised by a statutory competent authority named in the rules.

These competent authorities are:

Malta Financial Services Authority

for eligible offices within licensed or recognised financial services undertakings;

Malta Gaming Authority

for eligible offices within licensed gaming operators;

Transport Malta, in relation to:

aviation undertakings holding Air Operator Certificates or aerodrome licences
maritime undertakings holding ISM or MLC certification
shore-based ship management and offshore oil & gas servicing companies

The Office of the Chief Medical Officer to Government

in respect of highly skilled medical and healthcare roles;

Malta Enterprise

covering recognised strategic, innovation-driven and STEM-based industries.

This structure makes the regime a sector-specific tool, not a general expatriate tax programme.

Who qualifies?

To benefit, an individual must:

Be non-domiciled in Malta
Derive qualifying employment income in Malta
Hold an eligible office within a licensed or recognised undertaking
Earn at least €65,000 per year (excluding fringe benefits)
Possess recognised qualifications or professional experience
Be protected as an employee under Maltese law
Hold private medical insurance and maintain normal accommodation in Malta

Substance is essential. Artificial job titles, restructured remuneration, or collusive arrangements are expressly targeted by anti-abuse provisions.

Duration and certainty

Initial term -> 5 years

First renewal -> +5 years

Second renewal -> +5 years

Maximum benefit -> 15 years

Up to -> 31 December 2040

Even with renewals, no benefits apply to income earned after the 2040 cut-off.

Strategic significance

The 2026 framework supports Malta’s wider economic strategy by directing highly skilled talent into regulated and growth-focused industries that are critical to the country’s long-term development. It gives employers a compliant, long-term tool to attract international expertise, while offering senior professionals a stable and competitive base within the European Union.

How Brainston can help

Brainston guides employers and professionals through every stage of the Highly Skilled Individuals framework, from eligibility assessment to application and compliance.

If you are considering this regime, contact Brainston for tailored advice and support.

Contact us

📞 +356 2152 1025/6

✉️ info@brainston.mt

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7.5% Reduced Tax Rate for Creative Practitioners in Malta

Tue, 24 Mar 2026 07:49:12 +0000

A Guide to the 7.5% Reduced Tax Rate for Creative Practitioners in Malta

Malta has long been a hub for cultural expression. However, many artists face economic challenges due to unpredictable income and non-traditional working arrangements.

To support the sustainability of the creative sector, the Maltese Government, in collaboration with Arts Council Malta (ACM) and the Malta Tax and Customs Administration (MTCA), offers a specialized fiscal incentive: a reduced income tax rate of 7.5% for creative practitioners. This incentive is primarily governed by Article 56(26A) of the Income Tax Act (Cap. 123) and is specifically regulated under Subsidiary Legislation 123.211 (Income from Artistic Activities Rules). Most notably, the scheme was recently enhanced by Legal Notice 137 of 2025, which transitioned the tax base from a gross to a net basis for the 2025 basis year (Year of Assessment 2026).

This guide explains who qualifies, how the tax is calculated, and the key updates applicable from the 2025 basis year (Year of Assessment 2026).

1.Who Qualifies as a “Creative Practitioner”?

The scheme applies to self-employed individuals (full-time or part-time) earning income from qualifying artistic activities.

From 2025 onwards, eligibility has been expanded to include a broader range of economic activities under specific NACE Rev. 2.1 codes.

Eligible activities include:

Performing Arts: Actors, dancers, musicians
Artistic Creation: Painters, sculptors, writers
Support & Production: Artistic directors, choreographers, curators, and those involved in motion picture or TV production.
Intellectual Property: Royalties or licensing income from artistic works

2.Key Benefit: The 7.5% Tax Rate

Eligible income is taxed at a flat rate of 7.5%, subject to the following:

Threshold: Applies to the first €50,000 of net profits from qualifying activities
Excess Profit: Any profits earned above the €50,000 threshold is added to your other income (if any) and taxed at the standard progressive rates of 0% to 35%
Final Tax: The 7.5% is a final tax, meaning it cannot be offset against other income or used to claim refunds

3.Important Update (Basis Year 2025): Net vs. Gross Income

A key change applies from the 2025 basis year:

Previous Years (2022–2024):
The 7.5% rate applied to gross income (total revenue before expenses)

New Rules (Effective 2025):
Following updates in Legal Notice 137 of 2025, the 7.5% rate is now explicitly applicable to a maximum net income of €50,000. This means the tax is calculated on your profit after deducting allowable business expenses as defined in Article 14 of the Income Tax Act.

4.Application Process

The reduced rate is not automatic and requires a two-step process:

Step 1: Certification by Arts Council Malta (ACM)

You must first obtain certification confirming that your activity qualifies.

Required documentation:

VAT certificate
Proof of NACE classification
Signed accountant’s declaration

Step 2: Submission of Form TA26

Once the notification letter from ACM is received:

Complete Form TA26
Submit the form and payment by 30 April (Year of Assessment)

Important: Late submission may result in 0.6% interest charges or loss of eligibility for the reduced rate.

5. Is This Option Right for You?

The 7.5% flat rate can significantly reduce your tax burden, particularly if you also earn employment income taxed at higher progressive rates.

However, since it is a final tax with a capped threshold, it is essential to compare this option with the standard tax system based on your specific financial situation.

How Brainston Advisory Can Help

Understanding eligibility, navigating NACE classifications, and assessing whether the reduced rate is beneficial can be complex, especially with the new net income rules.

At Brainston Advisory, we assist creative professionals with obtaining the required certification, ensuring full tax compliance, and providing tailored advisory to optimise their tax position.

Get in touch with our team today:

📞 +356 2152 1025
📧 info@brainston.mt

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Simplified Liquidation Procedure

Tue, 24 Feb 2026 22:39:44 +0000

New Simplified Liquidation Procedure for Maltese Companies

On July 11, 2025, the Companies (Amendment) Act, 2025 (Act XVII / Act XVIII of 2025) was enacted, introducing key amendments to Maltese company law. One of the most important changes is the addition of Article 214A, which establishes a simplified dissolution procedure for private limited liability companies. This new process allows companies that have never traded or have ceased business operations to be struck off the register more quickly and efficiently, without the need to appoint a liquidator.

Eligibility Criteria

To apply, the company must submit a specific application form to the Registrar, which must be signed by its directors. The application must include:

1) Form B1 and a declaration by the directors confirming that the company:

Is not a regulated entity.
Has settled all creditor claims or had them written off.
Has no pending legal proceedings.
Has assets valued at €5,000 or less.
Has not entered into any contracts in the last six months, excluding those with service providers if applicable.
Has no outstanding dues to government authorities or bodies.

2) Further confirmations by the directors stating that:

A shareholders’ resolution has been passed to approve the use of this procedure, in accordance with the company’s memorandum and articles of association.
All company bank accounts have been closed.
VAT de-registration (if applicable) has been filed.
Only company officers remain employed.
A personal commitment from the directors to retain the company’s beneficial ownership details and financial records as required by law, or to assign this responsibility to another person.

Registrar’s Actions and Striking-Off

If the application is complete and accurate, the Registrar will publish a notice of the proposed striking-off in the Government Gazette and on the Registry’s website. After a three-month waiting period, the company’s name will be struck off the register. During this three-month period, the directors and company secretary remain in their roles and retain their duties, as no liquidator is appointed under this procedure.

Safeguards and Penalties

The law includes provisions for safeguards and penalties:

Restoration Remedy: An interested party can apply for the restoration of the company to the register after it has been struck off.
False Declarations: Any director who makes a false declaration may be subject to fines (multa), imprisonment, or both.

Conclusion

The introduction of the simplified liquidation procedure under Article 214A is a positive development for inactive Maltese companies. By making the dissolution process more streamlined, this reform reduces the administrative and financial burdens on companies that meet the eligibility criteria, providing a faster and more cost-effective way to exit the register.

If you are considering making use of the new simplified liquidation process, our team would be pleased to guide you through each step. Please feel free to contact us should you require advice or assistance on the matter, we are here to help ensure the process is handled smoothly and efficiently.

📞 +356 2152 1025/6

✉️ info@brainston.mt

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2026 Budget Highlights

Tue, 24 Feb 2026 22:05:18 +0000

2026 Budget Highlights

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Audit Exemption Rules

Tue, 24 Feb 2026 21:49:52 +0000

Malta’s New Audit Exemption Rules

Malta’s regulatory framework for startups and small enterprises has been significantly updated with the introduction of the Audit Exemption Rules, 2025, through Legal Notice 139 of 2025. These rules, which are aligned with the Income Tax Management Act (ITMA) and the Companies Act, are designed to ease compliance by reducing audit obligations for qualifying companies.The new framework applies to accounting periods beginning on or after January 1, 2024, with the exception of Rule 6, which is effective for periods starting on or after January 1, 2025. The following are the key provisions of these new rules:

Audit Exemption for Newly Registered Companies (Rule 3)

Newly incorporated companies may be exempt from the requirement to obtain an auditor’s report for their first two accounting periods. To qualify for this exemption, a company must meet the following criteria:

The company must be entirely owned by individuals.
All shareholders must possess educational qualifications at MQF Level 3 or higher, recognized by the Malta Qualifications Recognition Information Centre.
The company must be established within three years of the shareholders receiving these qualifications.
The annual turnover must not surpass €80,000, pro-rated for shorter periods.

Tax Deduction for Voluntary Audits (Rule 4)

Qualifying companies that choose to undergo a voluntary audit can claim a tax deduction of 120% of the audit costs. This deduction is capped at €700 per accounting period and is available for the first two accounting periods only.

Disqualification Following a Change in Shareholding (Rule 5)

The audit exemption and the tax deduction for voluntary audits will no longer apply if the company’s shareholding changes and not all shareholders continue to meet the required educational criteria.

Alignment with the Companies Act (Rule 6)

Effective from January 1, 2025, this rule aligns with Article 185(2) of the Companies Act. Private companies that do not exceed two of the following three thresholds may submit a review report, prepared under ISRE 2400, instead of an audit report:

Balance Sheet Total: €46,600
Turnover: €93,000
Average Number of Employees: 2

Furthermore, if a company does not exceed any of these three thresholds, neither an audit nor a review report is required. These same rules also apply to companies preparing consolidated accounts, provided the group qualifies as a small group as defined by the Companies Act. For a small group, the thresholds are:

Aggregate balance sheet total: €4 million net or €4.8 million gross
Aggregate turnover: €8 million net or €9.6 million gross
Aggregate employees: 50

Exemption for Shipping Companies (Rule 7)

This exemption, which took effect on January 1, 2024, applies to companies registered under the Merchant Shipping Act. They can be exempt from audit obligations if they do not exceed two of the following three thresholds:

Balance sheet total: €6 million
Turnover: €12 million
Average employees: 50

This exemption also extends to qualifying small groups under Regulation 64 of the Merchant Shipping (Shipping Organisations – Private Companies) Regulations

Determining Eligibility

Eligibility for these exemptions is determined at the balance sheet date, in accordance with Article 185(3) of the Companies Act. For non-resident companies, eligibility is based on their activities carried out in Malta.

Repeal of Earlier Provisions

The Audit Report Waiver and Deduction Rules (S.L. 372.29) have been repealed, though any actions already taken under the old rules remain valid.

Summary of Benefits

The new rules provide startups and small enterprises with a reduced compliance burden during their initial years. They offer flexibility by allowing qualifying companies to opt out of an audit while still providing tax benefits for those who voluntarily undergo one. The framework also integrates income tax obligations with the Companies Act and provides sector-specific relief for shipping companies.

Considering Malta’s new audit exemption rules? Our team can guide you through the process, ensuring it’s handled smoothly and efficiently. Contact us for advice and assistance.

📞 +356 2152 1025/6

✉️ info@brainston.mt

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