Recent changes in Maltese tax law have allowed certain qualifying income from intellectual property (“IP”) rights received in Malta to enjoy a blanket tax exemption in Malta, and no further tax is payable on any such royalties, including on the onward distribution of such profits to the shareholders of a Maltese IP company.
Malta Enterprise is the government body which is the Designed Authority providing the relative clearance and sanctioning of the IP income exemptions applying.
1. Patents, or as a result of Fundamental, Industrial or Experimental Research as further defined at law.
2. Copyrights, books, film scripts, music and art.