Tax & Revenue — Malta Laws

• Income Tax Act
• Income Tax Management Act
• Value Added Tax Act
• Duty on Documents and Transfers Act
• Customs and Excise Act
• Social Security Act
• Highly Qualified Persons Rules
• Global Residence Programme
• Malta Retirement Programme
• Tonnage Tax Rules
• Capital Gains Rules
• Stamp Duty Exemptions (First-Time Buyers)
• Property Transfer Tax
• Rental Income Tax Rules
• Tax Refund System (Companies)
• VAT Grouping Rules
• Excise Duty Act
• Transfer Pricing Rules
• Pillar Two (Global Minimum Tax)
• Notional Interest Deduction Rules
• Income Tax (Amendment) Regulations 2026 — Relief (Employment Income)
• Value Added Tax Act — Consolidated Text (Chapter 406)