Capital Gains Malta

Capital gains tax in malta is applied to several types of capital assets including shares and securities, immovable property, business goodwill, patents and trademarks.

Capital Gains Tax in Malta

Capital gains in Malta are applied on several types of capital assets:

  • Shares and Securities
  • Immovable Property
  • Beneficial interests in trusts
  • Interests in partnerships
  • Business, goodwill, business permits copyrights, patents, trademarks, tradenames and intellectual property

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Capital gains in Malta on shares and securities

In general, the transfer of most type of shares and securities are subject to capital gains in Malta. Detailed rules apply on the computation of the gains for tax purposes. Some types of securities, such as the transfer of shares of in a company listed on a recognized stock exchange are not exempt from capital gains in Malta.

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Capital gains in Malta on immovable property

Transfers of immovable property are subject to capital gains and property tax. Capital gains also apply to Malta companies which hold property outside Malta. In general capital gains derived by a Malta company are subject to tax at the standard corporate tax rate of 35%. Detailed rules and regulations apply for the computation of capital gains involving the transfer of immovable property. Maltese law provides for certain exemptions such as transfer of assets (including immovable property) between companies forming part of the same group.

Maltese law also provides for roll-over relief with respect to capital assets used in business for at least 3 years which are transferred and replaced within one year by an asset used solely for similar business purposes.

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