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Budget Implementation Act Measures 2025

The Budget Implementation Act, 2025 (the "Act") introduces amendments to the Income Tax Act, the Income Tax Management Act, the Duty on Documents and Transfers Act, and the VAT Act. Most changes take effective from the date of publication unless stated otherwise.

Luke Aquilina
| 6 min read | 12 May 2025
Leveraging Malta's Emerging Tech Ecosystem Malta's Competitive Landscape

Malta is positioning itself as a platform to enable entrepreneurship and businesses to prosper and achieve their international ambitions. With a high ratio of AI startups to residents and a supportive environment for innovation, Malta offers a unique opportunity for businesses looking to expand in the tech sector. The country's strategic geographic location, robust regulatory framework, and government support make it an attractive destination for tech startups and investors.

Wayne Pisani
| 1 min read | 17 Mar 2025
Simplified VAT for Cross-Border Trade Malta's New Small Business Exemptions

Starting January 2025, small businesses can enjoy VAT exemptions on cross-border EU trade without multi-jurisdiction registrations.

3 min read | 15 May 2025
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Malta’s 15% Tax Regime for Highly Skilled Individuals A streamlined, long‑term incentive for global talent
Andrea Galea
| 2 min read | 29 Jan 2026
GAPSME: general accounting principles for individual and group companies Accounting
15 May 2020
A faster application process for collective investment schemes in Malta News

The Malta Financial Services Authority (MFSA) has revised the application process for collective investment schemes in Malta and introduced new application packs for Professional Investor Funds (PIFs), Alternative Investment Funds (AIFs) and Undertakings for Collective Investments in Transferable Securities (UCITS).

05 Apr 2017