Malta has introduced a patent box regime by way of Legal Notice 208 of 2019. The patent box regime grants additional tax deductions on income derived from qualifying intangible property (IP). The additional tax deductions shall be calculated in accordance with a pre-determined formulae as stipulated on the Legal Notice.
Further details on the mechanism of the patent box regime will be published by our website in the coming weeks.
For more information on the application of the Maltese patent box regime, kindly contact:
Franco Falzon C.P.A. LL.M
T: +356 2010 7771 (office)
M: +356 9989 5679 (mobile)
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