Malta: sourced answers
2 answers to specific questions — each with a verbatim quote from an official source and a link to it.
Every answer is checked against a verbatim quote from a stored copy of its source and has passed an independent review. This is reference information, not legal advice: rules change, and the outcome depends on your circumstances.
Taxes in a country
From what year does the country exchange crypto-asset data under CARF
2027
«Jurisdictions undertaking first exchanges by 2027 (46) Austria, Belgium, Brazil, Bulgaria, Cayman Islands, Chile, Colombia, Croatia, Czechia, Denmark, Estonia, Faroe Islands, Finland, France, Germany, Greece, Guernsey, Hungary, Iceland, Indonesia, Ireland, Isle of Man, Italy, Japan, Jersey, Kazakhstan, Korea, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, New Zealand, Norway, Poland, Portugal, Romania, San Marino, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Uganda, United Kingdom. Jurisdictions undertaking first exchanges by 2028 (27) Australia, Bahamas, Bahrain, Barbados, Belize, Bermuda, British Virgin Islands, Canada, Costa Rica, Cyprus*, Gibraltar, Hong Kong (China), Israel, Kenya, Malaysia, Mauritius, Mongolia, Nigeria, Panama, Philippines, Saint Vincent and the Grenadines, Seychelles, Singapore, Switzerland, Thailand, Türkiye, United Arab Emirates. Jurisdictions undertaking first exchanges by 2029 (4) Argentina, Azerbaijan, Mexico, United States. Jurisdictions identified by the Global Forum as relevant to the CARF that have not yet committed to implement the CARF (4) El Salvador, Georgia, India1, Viet Nam. 1. …»
Source: oecd.org/content/dam/oecd/en/networks/global-forum-tax-transparency/commitments-carf.pdf · source copy as of 2026-10-03
Does a company become tax resident by being incorporated in the country
Malta-incorporated companies are domestically resident
«a company incorporated in Malta on or after 1st July 1994 shall be resident in Malta and any other company incorporated in Malta shall be resident in Malta from 1st January 1995 where the management and control of the business of the company is exercised outside Malta; "scholarship" includes a bursary, an award, a grant or an endowment of a similar nature, given or established for educational purposes; "self assessment" has the meaning assigned to it in sub-articles (2) and (3) of article 10 of the Income Tax Management Act; "the Special Commissioners" means the Commissioners appointed by the President of Malta under article 34 of the Income Cap. 372. Tax Management Act; "spouse" shall include a partner registered as being in a civil union; "tax" means the income tax imposed by the Income Tax Acts; "taxed account" and "taxed accounts" shall mean any or all of the final tax account, immovable property account, foreign income account, Maltese taxed account and untaxed account; "tax return date" with respect to a person for a year of assessment means the date prescribed pursuant to article 10(1) of the Income Tax Management Act for the submission by that person of the Cap. 372. …»
Source: legislation.mt · source copy as of 2026-10-03
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