Tempting onshore environment

Malta’s many double-taxation agreements coupled with its EU onshore status should give it a strong position as one of the most favourable tax environments in Europe.


Malta enjoys a flexible and sophisticated local tax regime. It is the only EU member state to operate a full imputation system. This means tax paid by a company essentially remains a pre-paid tax on behalf of the shareholders’ tax liability.

Under the refundable tax system, tax is paid by a company registered in Malta on its profits. When a company distributes its profits to shareholders, irrespective of where they are based, the shareholders are entitled to receive a refund of a substantial part

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