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Fiscal Incentives

When it comes to fiscal incentives, Malta has a highly efficient fiscal regime with an extensive double-taxation network encompassing 62 countries worldwide. It is also the only EU member state with a full imputation system, and has been so since 1948 when income tax legislation was first enacted.The general corporate tax rate in Malta is 35%, however, thanks to the imputation system, shareholders are entitled to claim a refund of the tax paid by the company whenever distributions are made to them.The Malta tax regime dealing with double taxation relief includes unilateral relief which ensures that income arising from overseas is not subject to double taxation, even if there is no double taxation agreement in existence.

Tax credit to women returning to work

Women returning to employment may benefit from a tax credit subject to certain conditions. These conditions include: Women who have children under 16 years of age and who have returned…