Malta Corporate Tax Service
A Malta company is taxable on its worldwide income. The corporate tax rate in Malta is 35%. A foreign company which is effectively managed and controlled in Malta is subject to tax on tax in Malta on a remittance basis. Under the remittance basis the foreign company is taxable in Malta on foreign sourced income which is remitted / received in Malta as well as local sourced income. The Malta corporate tax rate for a foreign company is also 35%.
Corporate tax services
FF International provides a wide range of corporate tax services to resident and non-resident companies.
Our services include:
- Registration companies with the Maltese Commissioner for Revenue
- Preparation and filing of corporate tax returns
- Complex corporate tax computations
- Tax refund application forms
- Tax consolidations
- Corporate tax re-organizations, share transfers and mergers
- Tax ruling applications
- Double tax treaty application and interpretation
- Application for tax residence certificates
- Preparation of tax memos and tax legal opinions
- Corporate cross-border tax planning and structuring
- Corporate Tax advisory services
- Advisory services – Tax residence
- Specialist tax advisory services – DAC 6, ATAD, Shell Companies Directive, Transfer Pricing
- Advisory services – Substance enhancement
Our qualified team can assist clients with the administration and co-ordination of sophisticated structures in different jurisdictions.
Through our network we can also advice clients to set-up corporate structures in any jurisdiction (Europe, United States, North America, South America, Asia and Africa). We also focus on UK companies.
FF International represents companies and all type of entities with the Commissioner of Revenue as well as assist clients in tax disputes.
We also assist foreign non-resident companies carrying out temporary projects in Malta.
Our firm has also been entrusted on various occasions to carry out tax research, risk assessments and comparisons in various jurisdictions including complex tax due diligence exercises.
Company Tax in Malta Explained
Malta company tax is generally applied on the difference between the taxable income and allowable tax deductions. A company incorporated in Malta is considered to be both domiciled and resident in Malta. Foreign companies which are not managed and controlled from Malta are subject to Malta company tax only on local sourced income.
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Certain types of Malta companies are subject to a refund of tax on the Malta corporate tax paid. Several types of refunds are available depending on the type of income which is derived by a Malta company. Such tax refund can be claimed by the shareholder of the Malta company.
Malta companies incorporated under the Merchant Shipping Act and qualifying under the tonnage tax regime are in general not subject to Malta company tax.