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© 2026 OpenAccountants. Accounting services and free, source-cited Guides.

OpenAccountants does accounting and tax work for business owners under a separate written engagement. Our free Guides and automated outputs are general reference material; using them does not create an engagement or submit a filing.

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Read our accounting and tax Guides, check their sources, or use them with your AI. Each Guide shows its author and whether another accountant has checked its method.

Authorship and an independent check are different. Check the applicable period and official sources before using a figure.

1893 Guides · 30 matching · 245 jurisdictions

What the authorship and review labels mean
Checked by an accountant
— An accountant other than the author reviewed the method of this version — which rules apply, in what order, under what conditions — and publicly stands behind it. Individual figures carry the official source as their authority.
Accountant-authored
— Built and published by a named accountant approved on OpenAccountants. The Guide states what we hold on them: a published licence number, or that their credentials are self-declared. Not yet independently attested.
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— Built by our team or awaiting approval. No independent accountant check is recorded.

Malta · 30 Guides

Licensed in this market? Review these Guides as an accountant and get credited on the ones you review.

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NameDomainJurisdictionStatus
Malta company tax residence, management and control, and substance for family holding companies
Accountant-authored

When a company or family holding company is tax resident in Malta: the…

Corporate TaxMalta

Showing 1–30 of 30 Guides

Know this subject? Build a Guide.

1893 Guides across 245 jurisdictions. You do not need to cover an entire country. Publish a Guide within your expertise, under your name, and colleagues attest to the ones they stand behind.

Malta

30 Guides

Reviewed by: Michael Cutajar

Jurisdiction page

Build a Guide for this jurisdiction, under your name, and colleagues attest to the ones they stand behind.

Build a GuideBecome an Open Accountant
Accountant-authored
Malta foundations and trusts for family wealth: how they are taxed
Accountant-authored

Malta foundations and trusts for family wealth, in depth: what a Malte…

Estate & Wealth TaxMaltaAccountant-authored
MT Capital Gains
Built by Michael Cutajar and the OpenAccountants team

Any question about tax on capital gains in Malta for individuals and c…

Income TaxMaltaBuilt by Michael Cutajar and the OpenAccountants team
Setting up a family office in Malta: structures, licensing and tax
Accountant-authored

Hub Guide for setting up a single-family office in Malta: the usual bu…

Corporate TaxMaltaAccountant-authored
Reverse charge VAT on services received from EU B2B suppliers
Built by Michael Cutajar and the OpenAccountants team

How a person established in Malta accounts for VAT under the reverse c…

—MaltaBuilt by Michael Cutajar and the OpenAccountants team
Reverse charge on intra-EU acquisitions in Malta
Drafted, unapproved

How a person established in Malta accounts for VAT by reverse charge (…

—MaltaDrafted, unapproved
Filing the VAT return under Article 10 in Malta
Built by Michael Cutajar and the OpenAccountants team

Prepare and check Malta VAT filings for tax year 2026: Article 10 peri…

—MaltaBuilt by Michael Cutajar and the OpenAccountants team
Malta residence programmes for wealthy families: Global Residence Programme, permanent residence and the nomad permit
Accountant-authored

Compare Malta residence routes for wealthy, internationally mobile fam…

Income TaxMaltaAccountant-authored
Selling a company in Malta
Accountant-authored

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Company FormationMaltaAccountant-authored
How to account for rental income in Malta
Accountant-authored

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Income TaxMaltaAccountant-authored
How to submit capital gain taxes in Malta
Accountant-authored

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Income TaxMaltaAccountant-authored
Moving to Malta: residence routes, the remittance basis, and what Malta actually taxes
Accountant-authored

Malta is one of Europe's quietest wealth-migration destinations: EU me…

Cross-BorderMaltaAccountant-authored
MT Non Dom
Built by Michael Cutajar and the OpenAccountants team

Malta tax for residents who are not domiciled or not ordinarily reside…

—MaltaBuilt by Michael Cutajar and the OpenAccountants team
Malta holding companies: participation exemption, tax refunds and dividends to the family
Accountant-authored

Malta holding company for a family, in depth: the participating holdin…

Corporate TaxMaltaAccountant-authored
Property transfer tax and stamp duty on the sale of immovable property in Malta
Drafted, unapproved

A drafting reference on the final withholding tax charged to the selle…

—MaltaDrafted, unapproved
Inheritance in Malta: duty on transfers causa mortis, shares and property passing to the next generation
Accountant-authored

Inheritance and succession in Malta for families: there is no inherita…

Estate & Wealth TaxMaltaAccountant-authored
MT Freelance Intake
Built by Michael Cutajar and the OpenAccountants team

A user asks for help preparing their Malta tax returns AND mentions fr…

Income TaxMaltaBuilt by Michael Cutajar and the OpenAccountants team
Malta Income Tax
Built by Michael Cutajar and the OpenAccountants team

Malta personal income tax for individuals, basis year 2026 (year of as…

Income TaxMaltaBuilt by Michael Cutajar and the OpenAccountants team
Malta VAT Return
Built by Michael Cutajar and the OpenAccountants team

Prepare and check Malta VAT filings for tax year 2026: Article 10 peri…

VAT / GSTMaltaBuilt by Michael Cutajar and the OpenAccountants team
Malta SSC
Built by Michael Cutajar and the OpenAccountants team

Malta social security contributions: who pays Class 2 as a self-occupi…

PayrollMaltaBuilt by Michael Cutajar and the OpenAccountants team
MT Estimated Tax
Built by Michael Cutajar and the OpenAccountants team

Malta provisional tax (estimated tax) for self-employed or self-occupi…

Income TaxMaltaBuilt by Michael Cutajar and the OpenAccountants team
MT Rental Income
Built by Michael Cutajar and the OpenAccountants team

Malta rental income taxation.

Income TaxMaltaBuilt by Michael Cutajar and the OpenAccountants team
MT Crypto Tax
Built by Michael Cutajar and the OpenAccountants team

Malta tax treatment of crypto-assets for individuals and companies, ba…

Crypto TaxMaltaBuilt by Michael Cutajar and the OpenAccountants team
Malta Bookkeeping
Built by Michael Cutajar and the OpenAccountants team

Bookkeeping, chart of accounts, financial statements, P&L format, bala…

BookkeepingMaltaBuilt by Michael Cutajar and the OpenAccountants team
Malta Payroll
Built by Michael Cutajar and the OpenAccountants team

Malta payroll for employers: FSS income tax withholding (methods, cumu…

PayrollMaltaBuilt by Michael Cutajar and the OpenAccountants team
Malta Formation
Built by Michael Cutajar and the OpenAccountants team

Forming, incorporating, or registering a company in Malta.

Company FormationMaltaBuilt by Michael Cutajar and the OpenAccountants team
Malta Financial Statements
Built by Michael Cutajar and the OpenAccountants team

Preparing, auditing or filing the annual statutory financial statement…

Financial StatementsMaltaBuilt by Michael Cutajar and the OpenAccountants team
Malta Transfer Pricing
Built by Michael Cutajar and the OpenAccountants team

Malta transfer pricing rules, documentation requirements, or arm's len…

Transfer PricingMaltaBuilt by Michael Cutajar and the OpenAccountants team
Malta Tax Optimization
Built by Michael Cutajar and the OpenAccountants team

Reducing tax in Malta, tax planning, saving tax, optimizing tax, allow…

Tax OptimizationMaltaBuilt by Michael Cutajar and the OpenAccountants team
MT Return Assembly
Built by Michael Cutajar and the OpenAccountants team

Final orchestrator skill that assembles the complete Malta filing pack…

Income TaxMaltaBuilt by Michael Cutajar and the OpenAccountants team