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.
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Budget Implementation Act Measures
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.
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.
