Patent Box Regime (Deduction)
New rules on allowable deduction introduced in August 2019 In Malta, intellectual properties are allowed for a deduction against qualifying income derived from qualifying intellectual property (IP), as provided by Article 14(1)(p) of the Income Tax Act. On 13th August 2019 new rules has been introduced through Legal Notice 208 of 2019 setting the conditions and the calculation method to be computed for the allowable deduction.