Looking for more information on Malta? Our country resources provide accounting guides, economic forecasts, profiles and guides to doing business.

Tax treaties

We maintain a collection of worldwide double tax treaties in English (and other languages where available) to assist members with their enquiries. If you are having difficulty locating a treaty, please call the enquiry team on +44 (0)20 7920 8620 or email us at library@icaew.com.

Other resources

Malta: Tax treaties
Details of tax treaties in force between the UK and Malta, provided by HMRC.

Double tax treaties
Listing of Malta's double tax treaties from the Malta Financial Services Authority with links to the full text of the agreements.

Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Bloomsbury Accounting and Tax Service.

Tax rates and guides

We can provide current and historic tax rates, comparison tables and country surveys through our specialist tax databases. We have up-to-date key fact summaries as well as detailed analyses of the tax regime in jurisdictions around the world covering corporate taxation, individual taxation, and business and investment.

Contact us on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help finding the information you need.

Other sources

Malta: Worldwide Tax Summaries
In-depth guide produced by PwC addressing a wide range of corporate and personal tax topics, with overviews of significant developments and quick charts showing key current tax rates and due dates. Previous editions covering corporate taxes going back to 2010 are also available.

Inland Revenue
Maltese government department responsible for administration of tax. Information includes tax rates, rules, online forms and helpsheets.

VAT department
Maltese government department responsible for the administration of sales tax.

Malta: Deloitte International Tax Source
Online database providing tax rates, including information on withholding tax, tax treaties and transfer pricing. 

EY global tax guides
Detailed guides produced and updated annually by EY, summarising the tax system and key tax issues in jurisdictions around the world, including:

• Worldwide corporate tax guide: Malta
• Worldwide personal tax and immigration guide: Malta
• Worldwide VAT, GST and sales tax guide: Malta
• Worldwide estate and inheritance tax guide: Malta

Malta country profile
Profile produced by KPMG highlighting key tax factors affecting cross-border business and investment, covering tax rates and rules. Updated in April 2020.

Tax Rates Online
An online rates tool produced by KPMG that compares corporate, indirect, individual income and social security tax rates within a country or across multiple countries.

Tax news and developments

A selection of articles reporting on tax news and developments are available from the Business Source Corporate database. Access to articles is provided to ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Please make sure you are logged-in to see links to these articles.

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

Other resources

EU tax news
PwC publishes a bimonthly newsletter containing summaries of EU and national tax developments and relevant ECJ cases.

TaxNewsFlash: Europe
KPMG provides a bulletin summarising the latest tax developments in the region.

Tax associations and groups

• Malta Institute of Taxation (MIT)

Articles and books in the Library collection

• View a list of articles and books in our collection on taxation in Malta

Additional information on taxation in this country may appear in general works which do not appear in this list. If you need assistance identifying the material available, please contact the enquiry team.

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports through our document supply service.