Company rate of tax
Company tax is fully credited to shareholders on distribution of profits and, depending upon the business activity from which the profit has been generated, recipients of dividend income may become entitled to refunds of company tax paid. In certain circumstances, these refunds reduce the effective tax burden on distributed profits to between 0% and 10%. It is not the purpose of this publication to provide a full and detailed description of the corporate tax system in Malta. Further details are available upon request. – 35%
To read this article in full please click here.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
