test 23

Over the past 18 years, Malta has developed into a very attractive jurisdiction for international businesses and entrepreneurs. The main reasons for this are the extensive tax benefits that are exclusively offered to such foreign investors. Amongst such benefits are;

• 5% income tax rate on trading income: by far, the lowest within the EU
• 0% income tax (ie; no tax, full exemption) on dividends received in Malta from a foreign subsidiary
• 0% capital gains / stamp duty (ie no tax, full exemption) on the transfer of shares of a Malta Company: ideal for start-ups and businesses that aim to grow value for a future sale
• Extension on the tax payment date: 18 months after year end.