Malta published Legal Notice No. 188 of 2025 in the Official Gazette on 2 September 2025, which contains the Final Income Tax Without Imputation Regulations 2025. The regulations establish an elective regime whereby entities may opt to be taxed at a flat rate of 15% on chargeable income, in lieu of the standard full imputation system. Key points include:
- The regime is available to companies, bodies of persons treated as companies, and any trust that applies the provisions of article 27D(1) …