The Income Tax Legislation embodies provisions to support the development of Malta as an international financial and business centre. Malta's tax system is designed to:
- Promote international investment in Malta;
- Support actively the development of a financial services authority in Malta;
- Provide certainty and clarity on international tax issues through a system of advance revenue rulings.
The Inland Revenue has an International Taxation Unit that is housed in at the Malta Financial Services
Authority (MFSA), in Attard. This office complements the other business units of the MFSA such that a
one-stop shop service for operators in the financial services sector is available.
A Guide to Taxation in Malta with specific reference to International Tax Provisions is available from the
MFSA website under the External Links › International Tax section.