Tax compliance is a fundamental obligation for both companies and individuals operating in Malta. Fairwinds Management provides comprehensive corporate and personal tax return services, ensuring full compliance with Maltese tax legislation while optimising tax efficiency within the framework of the law.
All Malta-registered companies are required to submit annual income tax returns to the Commissioner for Tax and Customs. Our team ensures that:
We also assist with the compilation of companies’ tax computation as required by the Income Tax Act, preparation of dividend warrants, registration of shareholders for the purposes of tax refunds and assistance with tax planning strategies, ensuring that your corporate structure operates efficiently within Malta’s tax system.
Individuals who are employed, self-employed, company directors, shareholders, landlords, or receiving foreign income may be required to file a personal income tax return in Malta.
Our services include:
Our approach combines technical expertise with practical guidance, to ensure that both companies and individuals remain compliant while benefiting from Malta’s established tax framework.
Resident non-domiciled individuals in Malta who earn income from a qualifying employment contract or eligible office may benefit from a reduced flat income tax rate of 15% on employment income. This new framework consolidates various sector-specific expatriate tax programmes into a single, streamlined regime, providing greater clarity and administrative efficiency.
To qualify, individuals must be employed in an eligible regulated role, hold recognised professional qualifications, be protected under Maltese employment law, earn a pre-determined minimum annual salary, and meet residency, accommodation, health insurance and financial stability requirements. The regime is available for an initial period of five years, with the possibility of two additional five-year extensions, subject to continued eligibility. Our tax team can assess eligibility and guide you through the application process, ensuring full compliance while maximising available tax benefits.
Malta Nomad Residence Permit holders need to consider tax obligations once residing in Malta, as tax considerations and obligations might arise under both foreign and Maltese legislation. Digital nomads must register for income tax upon arrival in Malta and are required to file income tax returns in Malta. The key tax implications include:
Our team of tax advisors can assist you with the registration of an income tax number, compile and file income tax returns on your behalf, and guide you on the regulations for double taxation agreements to ensure you are not being taxed twice on the same income.
