Taxation

DIRECT TAX & INDIRECT TAX
At CCPS Malta, our team of highly qualified tax advisors can assist you when it comes to direct and indirect taxation.

What is Direct Tax?
The Income Tax Management Act regulates the administration of income tax in Malta.

The total income from all sources (including capital gains) is aggregated, and then allowances and exemptions are allowed under Malta’s direct tax system.

Then the final income is taxed according to rates applicable. In Malta, companies are taxed at a flat rate of 35% on profits, however, the company’s shareholders can claim back a substantial part of the tax paid.

Our portfolio of income tax related services include:

  • Preparation and Submission of Tax Returns
  • Preparation and submission of Tax Refunds
  • Transfer of Company Shares
  • Rental Income and Immovable Property Tax
  • Stamp Duties and Capital Gains Tax
  • Cross-border Tax Consultancy
  • International Tax Planning and Restructuring

What is Indirect Tax?
When it comes to indirect tax, our tax team can provide you with assistance to maximise VAT and stamp duty efficiencies.

VAT is subject to specific regulations and exemptions, and hence needs to be levied correctly. Our professional advice ensures that your business is always in-line with the latest VAT regulation without incurring unnecessary costs.

Our portfolio of VAT-related services include:

  • VAT Exemption Number Audits
  • Planning of VAT
  • Health checks
  • VAT Rulings advice
  • Preparation of submission of VAT Returns
  • MOSS and OSS

PERSONAL & CORPORATE TAXATION

Personal Taxation
Personal taxation involves many facets, and our team of experienced professionals at CCPS Malta can assist you in all matters, including:

  • Tax Disputes
  • Income Tax Returns
  • Tax Certificates
  • Tailored Tax Advice

When it comes to non-Maltese nationals, Malta doesn’t impose taxation on worldwide income. There’s only a tax on locally sourced income and foreign income received in Malta.
Financial Planning

We know that taxation is a main concern if you are a High-Net-Worth individual, a business owner or even head a private foundation. That is why our team of tax advisors at CCPS Malta tackles all aspects of your wealth management to address legal, estate planning, tax and generational issues.

Corporate Taxation
The corporate income tax rate for a company incorporated in Malta is 35%. Yet, the effective tax rate incurred by a registered foreign shareholder is significantly lowered if a refund is claimed when dividends are distributed by the company.

The rate of tax refund could vary due to factors like:

  • The double tax relief applied by the Maltese distributing company on the profits given out
  • The nature of the underlying profits from which the dividend was distributed


Normally the shareholder is entitled to 6/7ths of the tax due in Malta (which had originally been directed on the Maltese company on the profits distributed as dividends)

Tax Refund on Profits from Passive Interest
The nature of the tax refund changes when the dividends distributed are derived from profits of passive interests or royalties. In this case, the refund is reduced to 5/7ths of the tax due.

Corporate Tax Services
Our tax team can help you with:

  • Preparation and Submission of Tax Returns
  • Preparation and submission of Tax Refunds
  • Transfer of Company Shares
  • Rental Income and Immovable Property Tax
  • Stamp Duties and Capital Gains Tax
  • Cross-border Tax Consultancy
  • International Tax Planning and Restructuring

TAX COMPLIANCE
Tax compliance can be a headache for every individual or business. Our tax team at CCPS Malta can provide you with the necessary support and expertise to be tax compliant with the local tax legislation.

Our tax compliance-related service is comprised of:

  • Supporting you in the registration process with the CFR (Commissioner for Revenue)
  • Helping you apply to become a tax resident under the current available programmes
  • Income tax declarations & returns preparation and submission
  • Annual compliance and de-registration
  • Analysing tax statements issued by the CFR
  • Negotiating on your behalf with the CFR where necessary
  • Filing of Adjustment Forms
  • Supporting you with applications for tax residence certificates and tax treaty forms to benefit from tax refunds or to reduce withholding tax rates.


CCPS Malta is an Authorised Registered Mandatory and can also represent individuals interested in tax programmes like:

  • The Global Residence Programme
  • The Residence Programme
  • The Malta Retirement Programme

We can act as your tax representatives in this regard, including handling all your tax communications with the relevant tax authorities.

TAX ADVISORY
When it comes to Tax Advisory, we can provide tailored consultancy services to both High-Net-Worth individuals and owner-managed businesses.

Our advisory services include:

  • Income tax planning
  • Capital gains and succession planning
  • Personal tax advisory and compliance
  • Indirect tax advice and compliance

Our comprehensive tax advisory services include tax planning on income tax issues with regards to fringe benefits, employment income, rental income, pensions and other investment income from interest, royalties and dividends.

CCPS Malta also tackles other assets like trademarks, trade names and goodwill in its tax consultancy services.

TAX PLANNING
Malta’s tax regime is one of the most attractive in the EU. Hence, it is essential that your business has the best tax practitioners by its side to make the most of this benefit. We can help you shift your business to Malta thanks to our international tax planning expertise.

Why shift your business to Malta?

  • Benefit from participation exemption applied to dividends and capital gains from qualifying holdings
  • The full imputation system of taxation, whereby shareholders that receive dividends can claim a credit for tax paid at source on such profits. Through this imputation system, Malta can provide various refund mechanisms allowing shareholders to claim a refund of part of the tax paid by the company
  • Double tax treaty network
  • Exemption from tax and duties on transfer of shares held by non-residents (not counting shares in companies owning real estate in Malta)