Taxation of rental income

Maltese income tax system offers two different types of taxation of rental income.

The most commonly applied method for taxing rental income is the 15% final withholding tax. Under this system, rental income is taxed at a flat rate of 15%, and this tax is considered final. Although this may initially appear attractive to taxpayers, opting…

Malta Budget Highlights 2026

The Malta Budget 2026, as highlighted by Deloitte, outlines measures focused on economic growth, fiscal stability, social benefits, business support, and green initiatives.

1)   Economic & Fiscal Overview

  • Real GDP growth is expected to reach 4.1% by the end of 2025.
  • The budget deficit is projected to continue…