Malta Notifies Election for Final Income Tax Without Imputation Made in Tax Return

Malta's Tax and Customs Administration issued a notice on 27 March 2026 providing that the election for final income tax without imputation is to be made through the income tax return, which is binding on the taxpayer for a period of five consecutive Years of assessment. As previously reported, the Final Income Tax Without Imputation Regulations 2025 were published in September 2025, establishing an elective regime whereby entities may opt to be taxed at a flat rate of 15% on chargeable inc…