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Borg Galea & Associates

Tax Advisory for Companies and Individuals in Malta

From corporate tax planning and the refund system to personal tax and residency programmes — practical advice from advisors who work with Malta’s tax framework every day.

  • Corporate & personal tax planning expertise
  • Malta tax refund system & participation exemptions
  • Residency programme advisory for individuals
  • International structuring with cross-border coordination

Advising businesses and private clients across corporate, personal and international tax.

Speak with a Tax Advisor

Free consultation. No obligations.

Established

Tax Practice

Proven

Track Record

ACCA & MIA

Certified Professionals

80+

Treaty Network

Your Contacts

Andrew Fenech

Andrew Fenech

Business Development Manager

Christine Ann Galea

Christine Ann Galea

Tax Transformation Leader

Warranted by the Malta Accountancy Board

ACCA & MIA Certified Professionals

Corporate Member of FinanceMalta, MIT & IFSP

Fully GDPR & AMLD-Compliant

Tax Services for Every Situation

Whether you are running a company in Malta, relocating personally or managing a cross-border structure, we cover the full scope of tax advisory.

Corporate Tax Planning

We help Malta companies structure their affairs tax-efficiently within the law. This includes making full use of the refund system, participation exemptions and available deductions.

Tax Returns & Compliance

Annual tax returns, provisional tax calculations, self-assessment submissions and correspondence with the Inland Revenue. We handle the paperwork.

Residency Programmes

Guidance on Malta’s residency schemes for individuals looking to relocate. We advise on eligibility, application requirements and the tax implications.

Tax Due Diligence & Reviews

Before an acquisition, restructuring or major transaction, we review the tax position to identify risks and opportunities.

How We Work With You

Tax advisory is not a one-off exercise. We build a clear picture first, then stay close as your situation develops.

01

Initial Consultation

We start with a conversation about your situation, goals and any pressing deadlines. No jargon, no sales pitch — just clarity.

02

Analysis & Recommendations

We review the facts, run the numbers and present options. Each recommendation comes with a clear explanation of the tax impact.

03

Implementation

Once you decide, we handle the execution: filings, applications, correspondence with authorities and coordination with other advisors.

04

Ongoing Advisory

Tax rules change. Your business changes. We keep you informed and proactively suggest adjustments when needed.

Common Questions About Tax in Malta

Malta companies pay corporate tax at the standard rate. Shareholders can then apply for a refund of a portion of the tax paid by the company when dividends are distributed. The refund amount depends on the type of income and the applicable refund fraction. The result is a significantly reduced effective tax rate for qualifying shareholders.
Malta has several residency programmes aimed at individuals from the EU and beyond. These include programmes with flat tax rates on remitted income and others designed for retirees, digital nomads or high-net-worth individuals. Each has its own eligibility criteria and tax treatment.
Physical presence and substance requirements are increasingly important. For companies, Malta expects genuine economic activity and decision-making on the island. For individuals on residency programmes, minimum stay requirements typically apply.
Our direct expertise is in Maltese tax law. For cross-border matters, we work closely with trusted advisors in other jurisdictions to give you a complete picture. We coordinate the work so you do not have to manage multiple advisors yourself.

Speak with a Tax Advisor

Tell us a bit about your situation and what you need help with. A member of our tax team will respond within one working day.

You will speak with

Andrew Fenech

Andrew Fenech

Business Development Manager

Christine Ann Galea

Christine Ann Galea

Tax Transformation Leader

  • Free initial consultation
  • Response within 24 hours
  • No obligations whatsoever

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We'll respond within one business day.