TAX in Malta

Malta invest

UnderstandinG Tax in malta

We are by no means tax experts, however, Invest Malta has partnered with ARQ Group in Malta to provide a general guideline and overview on the tax requirements in Malta. 


Personal Tax Programmes

Tax benefits under the residence program

Qualifications for Tax Residence

Personal Tax Rates


Fiscal Incentives

Tax Refund System

Fiscal Incentives Part 2

Participation Exemption and Holding

Double Taxation Relief

Income Tax and Duty Exemptions on Transfer of Shares

Other Benefits


ARQ Group is a partnership between the founding partners of Capstone Group, a mid-tier audit and accounting firm and the law firm, FFF Legal. It brings together expertise in accountancy, taxation, business advisory and corporate services within one organisation with independent audit and legal support also close at hand. ARQ builds on the experience and reputation of the 5 founding partners who come from varied backgrounds and have accumulated experience in various sectors and segments along the way. 

The decision to seek, what was initially seen as a ‘closer integration’ between Capstone and FFF Legal very quickly developed into a more complete association with the creation of the ARQ Group brand to incorporate the merged corporate, trust and fiduciary, accounting, taxation and business advisory services administered previously by Capstone Advisory and Alliance Trust Company Ltd. This new entity carries forward the experience, culture and work ethic accumulated over the course of a number of years and countless client relations into a fresh and more developed environment with updated systems and procedures as well as a greater depth in personnel. 

With material input from both parties the intention is to provide a seamless and efficient solution to our current and future clients.


The information provided in this document is for information purposes only and should not be treated or interpreted as either investment, legal, tax or professional advice. Any views or opinions expressed herein are not intended and should not be construed as being investment, legal, tax or professional advice, but reflect ARQ In Tax Ltd views and opinion in relation to the particular theme and/or subject of the document. Since the information being provided is highly dependent on Governmental Policy, Law and Regulation, this material is subject to change without notice and recipients are urged to seek more specific and timely advice . ARQ In Tax Ltddoes not accept liability for any loss, whether direct or indirect that may be incurred by any recipient who acts solely on the basis of the information being provided.

ARQ In Tax Ltd – Company Registration number C68774 of Tower Business Centre, Level 1, Suite 5, Tower Street, Swatar, BKR4013, Malta is part of the ARQ Group Ltd. and is licensed by the Malta Financial Services Authority under the companies act of 1995.