DF Advocates Malta

Practice Areas

Financial Services
Aviation Industry
Sports and Entertainment
Corporate & Commercial
Dispute Resolution
Electronic Communications
Estate Planning
EU & Competition
Film and Audiovisuals
Intellectual Property
Privatisation and Public Procurement

Fiscal Matters

Fiscal Incentives

Malta offers the imputation system of taxation, whereby shareholders are credited with the tax suffered by the company on the distributed profits. Tax refunds to shareholders upon distribution of dividends by companies are available in respect of income distributed.

Malta also offers a distinct aviation tax package which mainly features the following:

  • No withholding taxes on lease payments made by Maltese lessees to non-residents in respect of aircraft operated in the international transport of passengers or goods
  • No withholding taxes on interest payments made by the Maltese lessees to non-resident financial lessors
  • Competitive depreciation allowances for aircraft and engines
  • Tax credits for companies engaged in the repair, overhaul or maintenance of aircraft, engines or equipment incorporated therein
  • Tax refunds to shareholders on distribution of profits
  • Extensive double tax treaty network
  • No taxable fringe benefits arising from the private use of aircraft by non-resident individuals who are shareholders, employees or officers of companies involved in the international transport of goods or passengers.


Email: maria.deguara@dfadvocates.com
Contact Name: Dr. Maria Deguara

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