Malta's Commissioner for Revenue has announced the availability of the election form for the final income tax without imputation. As previously reported, the Final Income Tax Without Imputation Regulations 2025 were published in September 2025, establishing 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.
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Availability of Election Form for Final Income Tax Without Imputation
(Final Inco…