Tax Legislation for Malta
Income Tax ACT & Subsidiary Legislation
S.L. 123.01 –Deduction for Wear and Tear of Plant and Machinery Rules
S.L. 123.02 –Deduction of Tax (P.A.Y.E) Rules
S.L. 123.04 –Miscellaneous Forms Rules
S.L. 123.07 –Income Tax Deductions Rules
S.L. 123.13 –Petroleum Production Profits (Determination of Total Income) Rules
S.L. 123.20 –Income Tax (Rounding Up) Notice
S.L. 123.21 –Income Tax Exemption Order
S.L. 123.22 –Local Development Registered Stock Exemption Order
S.L. 123.23 –Deduction for Donations to Approved Philanthropic Institutions Notice
S.L. 123.24 –Exemption on Philanthropic Work Notice
S.L. 123.25 –Investment Finance Bank Limited Exemption Order
S.L. 123.26 –Deduction of Expenses in respect of Immovable Property Rules
S.L. 123.27 –Capital Gains Rules
S.L. 123.28 –Tax Rebate for Chronic Illnesses Rules
S.L. 123.31 –Bearer Debenture Stock Exemption Order
S.L. 123.39 –Part-time Work Rules
S.L. 123.40 –Part-time (Notice to Employer) Rules
S.L. 123.41 –Part-time (Forms of Self-Employed) Rules
S.L. 123.51 –Collective Investment Schemes (Investment Income) Regulations
S.L. 123.54 –Income Tax and Duty on Documents and Transfers on Transfers of Dwelling Houses to Shareholders Exemption Order
S.L. 123.55 –Fringe Benefits Rules
S.L. 123.56 –Youth Centres (Exemption) Order
S.L. 123.58 –Income Tax and Duty on Documents and Transfers on Transfers of Dwelling Houses by Commercial Partnerships Exemption Order
S.L. 123.60 –Investment Income Regulations
S.L. 123.61 –Deduction (School Fees) Regulations
S.L. 123.62 –Pre-Trading Expenditure Regulations
S.L. 123.68 –Deduction of Additional Tax (Omissions) Rules
S.L. 123.69 –Reduction of Additional Tax (Default in Furnishing Return) Rules
S.L. 123.71 –Reinvestment Tax Credit (Income Tax) Regulations
S.L. 123.72 –Mergers, Divisions, Transfers of Assets and Exchanges of Shares Regulations
S.L. 123.73 –Authorised Financial Intermediaries (Investment Income) Regulations
S.L. 123.74 –European Union Directives Regulations
S.L. 123.75 –Fiscal Exemptions (Institutions of the European Communities) Rules
S.L. 123.78 –Fiscal Representatives (Financial Services Undertakings Exercising a European Right) Regulations
S.L. 123.79 –Residents Scheme Regulations
S.L. 123.80 –Sale of Agricultural Produce Rules
S.L. 123.81 –Tax Credit (Women Returning to Employment) Rules
S.L. 123.82 –Deductions and Tax Credits (Research and Development) Rules
S.L. 123.83 –Tax Credit (Back Office Operations) Rules
S.L. 123.84 –Tax Credits (Owners and Operators of Warehouses situated in Free Zones)
S.L. 123.85 –Tax Credit (Electronic Commerce) Rules
S.L. 123.86 –Reinvestment Tax Credit (Income Tax) Rules
S.L. 123.87 –Deductions and Tax Credits (General and Specific Qualifications) Rules
S.L. 123.88 –Finance Leasing Rules S.L. 123.89 –Trusts (Income Tax) Regulations
S.L. 123.90 –Venture Capital Fund (Tax Credit) Regulations
S.L. 123.91 –Agricultural Subsidies (Income Tax Exemption) Rules
S.L. 123.92 –Tax on Property Transfers Rules
S.L. 123.93 –Hosting of Students (Income Tax) Rules
S.L. 123.96 –Donations (National Heritage) Rules
S.L. 123.98 –Deductions (Euro Related Expenditure) Rules
S.L. 123.99 –Convention on the Elimination of Double Taxation in connection with the Adjustment of Profits of Associated Enterprises Order
S.L. 123.101 –Tax Accounts (Income Tax) Rules
S.L. 123.102 –Donations (Sports and Culture) Rules
S.L. 123.107 –Deductions and Tax Credits (Relevant Qualifications for Industry) Rules
S.L. 123.112 –Deductions (Pharmacy Of Your Choice) Rules
S.L. 123.113 –Donations (University Research, Innovation and Development Trust) Rules
S.L. 123.114 –Foundations (Income Tax) Regulations
S.L. 123.115 –Deduction (Tertiary Education) Rules
S.L. 123.116 –Deduction (Workplace Accessibility) Rules
S.L. 123.117 –Exemption on Royalties derived from Patents Rules
S.L. 123.118 –Deduction (Childcare Facilities at the Workplace) Rules
S.L. 123.121 –Deduction (Childcare Fees) Rules
S.L. 123.124 –Deduction (Electric Vehicles) Rules
S.L. 123.125 –Notice of Appointed Date Income Tax Act) Order
S.L. 123.126 –Highly Qualified Persons Rules
S.L. 123.127 –Cooperation with Other Jurisdictions on Tax Matters Regulations
S.L. 123.128 –Securitisation Transactions (Deductions) Rules
S.L. 123.129 –High Net Worth Individuals EU/EEA/Swiss Nationals Rules
S.L. 123.130 –High Net Worth Individuals Non-EU/EEA/Swiss Nationals Rules
S.L. 123.131 –Notice of Application Fees in Terms of the High Net Worth Individuals – EU/EEA/Swiss Nationals Rules, and of the High Net Worth Individuals – Non-EU/EEA/Swiss Nationals Rules
S.L. 123.134 –Malta Retirement Programme Rules
S.L. 123.137 –Donations (Creativity Trust) Rules
S.L. 123.140 –Rulings (Income Tax and Duty Treatment of Mergers and Divisions) Rules
S.L. 123.141 –Qualifying Employment in Innovation and Creativity (Personal Tax) Rules
S.L. 123.142 –Repatriation of Maltese Persons established in a Field of Excellence Rules
S.L. 123.148 –Global Residence Programme Rules
S.L. 123.149 –Deduction (Income from Employment or Pension) Rules
S.L. 123.150 –Joint Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters Order
S.L. 123.158 –Deduction (Apprentices and Work Placements) Rules
S.L. 123.159 –Deduction (Mature Workers) Rules
S.L. 123.160 –Residence Programme Rules
S.L. 123.162 –Donations (Community Chest Fund) Rules
S.L. 123.163 –Personal Retirement Scheme Rules
S.L. 123.164 –Individual Savings Account Rules
S.L. 123.165 –United Nations (“UN”) Pensions Programme Rules
S.L. 123.167 Tax Rate Adjustment Rules
S.L. 123.168 Qualifying Employment in Aviation (Personal Tax) Rules
S.L. 123.170 Seed Investment Scheme (Income Tax) Rules
S.L. 123.171 Recognised Pension Commutation (Exemption) Rules
S.L. 123.173 Industrial Buildings and Structures (Capital Allowances) Rules
Malta's Double Taxation Agreements with other countries
S.L. 123.03 –Double Taxation Relief (Taxes on Income) (The Great Socialist People’s Libyan Arab Jamahiriya)
S.L. 123.05 –Double Taxation Relief on Taxes on Income with the Kingdom of Belgium Order
S.L. 123.06 –Double Taxation Relief on Taxes on Income with the Federal Republic of Germany Order
S.L. 123.08 –Double Taxation Relief on Taxes on Income with the Kingdom of Norway Order
S.L. 123.09 –Double Taxation Relief onTaxes on Income with the Islamic Republic of Pakistan Order
S.L. 123.10 –Double Taxation Relief on Taxes on Income with the Kingdom of the Netherlands Order
S.L. 123.11 –Double Taxation Relief on Taxes on Income with the Republic of Finland Order
S.L. 123.12 –Double Taxation Relief on Taxes on Income with the Republic of Austria Order
S.L. 123.14 –Double Taxation Relief on Taxes on Income with the Republic of France Order
S.L. 123.15 –Double Taxation Relief on Taxes on Income with Australia Order
S.L. 123.16 –Double Taxation Relief on Taxes on Income with the Republic of Italy Order
S.L. 123.17 –Double Taxation Relief on Taxes on Income with Canada Order
S.L. 123.18 –Double Taxation Relief on Ships and Aircraft with the Swiss Federation Order
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S.L. 123.29 –Double Taxation Relief on Taxes on Income with the Republic of Hungary Order
S.L. 123.30 –Double Taxation Relief on Taxes on Income with the People s Republic of China Order
S.L. 123.32 –Double Taxation Relief on Taxes on Income with the Republic of Cyprus Order
S.L. 123.33 –Double Taxation Relief on Taxes on Income with the Republic of Poland Order
S.L. 123.34 –Double Taxation Relief on Taxes on Income with the Republic of India Order
S.L. 123.35 –Double Taxation Relief on Taxes on Income with the United Kingdom of Great Britain and Northern Ireland Order
S.L. 123.37 –Double Taxation Relief on Taxes on Income with the Grand Duchy of Luxembourg Order
S.L. 123.38 –Double Taxation Relief on Taxes on Income with the Kingdom of Sweden Order
S.L. 123.42 –Double Taxation Relief on Taxes on Income with Romania Order
S.L. 123.43 –Double Taxation Relief on Taxes on Income with the Czech Republic Order
S.L. 123.44 –Double Taxation Relief on Ships and Aircraft with the United States of America Order
S.L. 123.45 –Double Taxation Relief on Taxes on Income with South Africa Order
S.L. 123.46 –Double Taxation Relief on Taxes on Income with the Republic of Korea Order
S.L. 123.47 –Double Taxation Relief on Taxes on Income with the Kingdom of Denmark Order
S.L. 123.48 –Double Taxation Relief on Taxes on Income with the Republic of Croatia Order
S.L. 123.49 –Double Taxation Relief on Taxes on Income with the Republic of Lebanon Order
S.L. 123.50 –Double Taxation Relief on Taxes on Income with the Slovak Republic Order
S.L. 123.52 –Double Taxation Relief on Taxes on Income with the Republic of Latvia Order
S.L. 123.53 –Double Taxation Relief on Taxes on Income with the Republic of Albania Order
S.L. 123.57 –Double Taxation Relief on Taxes on Income with the The Arab Republic of Egypt Order
S.L. 123.59 –Double Taxation Relief on Taxes on Income with the The Syrian Arab Republic Order
S.L. 123.63 –Double Taxation Relief on Taxes on Income with the Portuguese Republic Order
S.L. 123.64 –Double Taxation Relief on Taxes on Income with the Republic of Tunisia Order
S.L. 123.65 –Double Taxation Relief on Taxes on Income with Barbados Order
S.L. 123.66 –Double Taxation Relief on Taxes on Income with Malaysia Order
S.L. 123.67 –Double Taxation Relief on Taxes on Income with the Republic of Estonia Order
S.L. 123.70 –Double Taxation Relief on Taxes on Income with the Republic of Slovenia Order
S.L. 123.76 –Double Taxation Relief on Taxes on Income with the Republic of Lithuania Order
S.L. 123.77 –Double Taxation Relief on Taxes on Income with the State of Kuwait Order
S.L. 123.94 –Double Taxation Relief on Taxes on Income with the Kingdom of Spain Order
S.L. 123.95 –Double Taxation Relief on Taxes on Income with Iceland Order
S.L. 123.97 –Double Taxation Relief on Taxes on Income with the Republic of San Marino Order
S.L. 123.100 –Double Taxation relief on Taxes on Income with the Kingdom of Morocco Order
S.L. 123.103 –Double Taxation Relief on Taxes on Income with the Republic of Singapore Order
S.L. 123.104 –Double Taxation Relief on Taxes on Income with the Hellenic Republic Order
S.L. 123.105 –Double Taxation Relief on Taxes on Income with Ireland Order
S.L. 123.106 –Double Taxation Relief on Taxes on Income with the United Arab Emirates Order
S.L. 123.108 –Double Taxation Relief (Taxes on Income) (Montenegro) Order
S.L. 123.109 –Double Taxation Relief (Taxes on Income) (Georgia) Order
S.L. 123.110 –Double Taxation Relief (Taxes on Income) (State of Qatar) Order
S.L. 123.111 –Double Taxation Relief (Taxes on Income) (Isle of Man) Order
S.L. 123.119 –Double Taxation Relief (Taxes on Income) (The Republic of Serbia) Order
S.L. 123.120 –Double Taxation Relief (Taxes on Income) (Jersey) Order
S.L. 123.122 –Double Taxation Relief Taxes on Income) (The Hashemite Kingdom of Jordan) Order
S.L. 123.123 –Double Taxation Relief (Taxes on Income) (United States of America) Order
S.L. 123.132 –Double Taxation Relief on Taxes on Income with the Kingdom of Bahrain Order
S.L. 123.135 –Double Taxation Relief (Taxes on Income) (The Hong Kong Special dministrative Region of the People’s Republic of China) Order
S.L. 123.136 –Double Taxation Relief (Taxes on Income) (The Swiss Confederation) Order
S.L. 123.138 –Double Taxation Relief (Taxes on Income) (The Kingdom of Saudi Arabia) Order.
S.L. 123.143 –Double Taxation Relief (Taxes on Income) (The States of Guernsey) Order
S.L. 123.144 –Double Taxation Relief (Taxes on Income) (The Oriental Republic of Uruguay) Order
S.L. 123.146 –Double Taxation Relief (Taxes on Income) (Russian Federation) Order
S.L. 123.147 –Double Taxation Relief (Taxes on Income) (The Republic of Turkey) Order
S.L. 123.151 –Double Taxation Relief (Taxes on Income) (The United Mexican States) Order
S.L. 123.152 –Double Taxation Relief (Taxes on Income) (The State of Israel) Order
S.L. 123.155 –Double Taxation Relief (Taxes on Income) (The Principality of Liechtenstein) Order
S.L. 123.157 –Double Taxation Relief (Taxes on Income) (The Republic of Moldova) Order
S.L. 123.161 –Double Taxation Relief (Taxes on Income) (The Republic of Mauritius) Order
S.L. 123.166 -Double Taxation Relief (Taxes on Income) (The Kingdom of the Netherlands, in respect of Curaçao) Order
S.L. 123.169 -Double Taxation Relief (Taxes on Income) (The Republic of Azerbaijan) Order
S.L. 123.172 -Double Taxation Relief (Taxes on Income) (The Socialist Republic of Viet Nam) Order
Malta's Exchange of Information Agreements on Tax matters with other countries
S.L. 123.133 –Exchange of Information (Tax Matters) (Gibraltar) Order
S.L. 123.139 –Exchange of Information (Tax Matters) (Commonwealth of The Bahamas) Order
S.L. 123.145 –Exchange of Information (Tax Matters) (Bermuda) Order
S.L. 123.154 –Exchange of Information (Tax Matters) (Cayman Islands) Order
S.L. 123.156 –Exchange of Information (United States of America) (FATCA) Order
S.L. 123.153 –Exchange of Information (Tax Matters) (Macao Special Administrative Region of the People’s Republic of China) Order
Income Tax Management ACT & Subsidiary Legislation
Cap. 372 –Income Tax Management Act
S.L. 372.01 –Income Tax (Declaration of Secrecy) Rules
S.L. 372.03 –Income Tax (Dividend Distribution to Shareholders) Rules
S.L. 372.04 –Income Tax Rules
S.L. 372.05 –Income Tax (Form of Returns) Rules
S.L. 372.08 –Income Tax (Form of Returns for Companies, Entities and Bodies of Persons) Rules
S.L. 372.09 –Income Tax (Form of Return for a Company, Body Corporate or Undertaking) Rules
S.L. 372.10 –Removal of Secrecy (Details of Income) Rules
S.L. 372.11 –Removal of Secrecy (Refund of Import Duty on Trading Stocks) Rules
S.L. 372.12 –Spontaneous Declaration (Form of Application) Rules
S.L. 372.13 –Cottage Industry Rules
S.L. 372.14 –Final Settlement System (FSS) Rules
S.L. 372.15 –Income Tax Return (Exemption) Order
S.L. 372.16 –Income Tax (Statutory Dates) Regulations
S.L. 372.17 –Income Tax (Further Return Form) Rules
S.L. 372.18 –Payment of Provisional Tax (P.T.) Rules
S.L. 372.19 –Income Tax (Declaration Form) Rules
S.L. 372.20 –Fees payable on the Filing of Judicial Acts in connection with Appeals Regulations
S.L. 372.21 –Notice of Objection Regulations
S.L. 372.22 –Tax Index of Financial Data Rules
S.L. 372.23 –Electronic Communications (Income Tax) Regulations
S.L. 372.24 –Notice of Appointed Date Order
S.L. 372.25 –Tax Refunds and Registration Procedure Rules
S.L. 372.26 –Remission of Interest Rules
S.L. 372.27 –Letting of Residential Tenement (Forms) Rules
S.L. 372.28 –Income Tax (Rate of Interest) Rules
Duty on Documents & Transfers ACT & Subsidiary Legislation
Cap. 364 –Duty on Documents and Transfers Act
S.L. 364.01 –Exemption from Payment of Duty on Documents and Transfers Order
S.L. 364.02 –Policies of Insurance (Compounding of Duty) Regulations
S.L. 364.03 –Use of Franking Machines Regulations
S.L. 364.04 –Duty on Cheque Forms Regulations
S.L. 364.05 –Appeals (Board of Special Commissioners for Duty on Documents and Transfers) Rules
S.L. 364.06 –Duty on Documents and Transfers Rules
S.L. 364.07 –Duty on Documents and Transfers Appeals Rules of Court
S.L. 364.08 –Banking Credit Cards (Compounding of Duty) Regulations
S.L. 364.10 –Duty on Documents and Transfers Order
S.L. 364.11 –Adjustments to Declared Value of Immovable Property
S.L. 364.12 –Exemption of Duty in Terms of Article 23 Order
S.L. 364.13 –Remission of Interest and Penalties Rules