Tax Exemption of Royalties from Malta Owned & Developed IP

Dr. Jean-Philippe Chetcuti | Published on 01 Mar 2011 | Updated on 18 Feb 2016

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Malta provides a favourable environment for Innovation, the establishment of Research & Development operations and software development, not least for the favourabe tax treatment of royalties and income from intellectual property.   It is quite common for royalty routing structures to be established in Malta to benefit from Malta favourable tax treaty network and resulting tax rates as low as 5 - 10%.  Not only, but income from intellectual property developed and owned via Malta qualifies for an outright exemption to tax under recent rules.  These are of interest to the pharma industry and Malta's thriving e-gaming, software development and e-commerce sectors.

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