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A company registered in Malta is treated as domiciled and ordinarily resident in Malta by reason of its incorporation in Malta and is taxable on its world-wide income. Companies that are domiciled and ordinarily resident in Malta are subject to tax at 35% on their world wide income. A number of exmeptions are in place.
A company that is resident in Malta but not domiciled is subject to tax on a remittance basis - that is, income arising abroad and received in Malta. No tax is due on income arising abroad and not remitted to Malta or on foreign capital gains.
For further information about taxation of companies, reliefs and exemptions please visit out TAX section.