Malta Gazettes Legal Notice on Final Tax on Income Without Imputation Regulations, 2025

The Maltese Official Gazette Sept. 2 published Legal Notice No. 188/2025, on the Final Tax on Income Without Imputation Regulations, 2025. The legal notice includes measures specifying that: 1) entities will be subject to tax in Malta either in accordance with the provisions of the Income Tax Act, excluding the regulations, or at the rate of 0.15 euros (US$0.18) on every 1 euro (US$1.17) of taxable income, instead of the rate set out in article 56(6) of the Act; 2) taxable income doesn’t include, among other things, dividends received from profits which aren’t allocated to the final tax account of ...