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With over 2,500 graduates per annum, the Maltese workforce is young, flexible and highly specialised in modern, business, medical and high-tech areas In addition to the non-fiscal advantages which Malta represents; the island also offers a wide range of company restructuring alternatives all aimed at maintaining the tax cost to a minimum.

Benefits for Maltabased ICT Companies

Today Malta hosts a significant number of local and foreign system development companies, and this gives the island one of the most modern and efficient communication infrastructures within the EU.

From a fiscal point of view, a Malta-based ICT company would benefit from the lowest effective corporate tax rate in the EU at 5% and a tax exemption on qualifying royalty income.In addition, Malta manifests a highly attractive participation exemption regime and has an ever growing network of double taxation treaties which reduces the possibility of income being taxed more than once in multiple jurisdictions.

Furthermore, Malta Enterprise (a Government entity aimed at assisting businesses and promoting investment) offers a number of incentives and favourable schemes to companies in the ICT sector such as:

  • Tax credits of up to 65% on all qualifying expenditure on investment of a capital nature
  • Low-interest loan financing
  • Loan guarantees
  • Financial assistance towards the training of employees

ICT is part of Malta’s National Strategy

Evidence of the importance Malta assigns to ICT is the Smart Island Strategy. This is a government strategy aimed at developing a world-leading ICT industry. Already ICT stands alongside manufacturing, tourism and financial services as a pillar of the Maltese economy. It is a major provider of jobs, a major source of wealth as well as being a major cause of growth.

The government has also initiated a training programme aimed at providing specialised educational programmes to nurture professionals with a reputation of excellence and exclusivity that only Malta will be able to offer. In addition, with the development of Smart City well under way, Malta has managed to attract the reputation, the credibility and the existing client-base of one of the most respected ICT brands in the world: Dubai Internet City. This will offer a more complete and competitive platform for ICT affiliates to set up in Malta.