IP Companies

intellectual property

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.

These exemptions are being provided on income emanating from IP rights relative with:

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.