29.04.2026 Taxation of individuals and the Changing Landscape of Personal Taxation in Malta

Personal taxation effects the disposable income of an individual and is a tool which governments use to alter, influence and encourage economic behaviour. In the Budget Speech for the year 2026 it has been announced that new tax rates shall come into effect, applicable to parents and married couples raising children. This seminar shall delve into the changing landscape of personal taxation during the last decade, highlighting the motivation underlying such changes. Legislative changes typically find their basis in social infrastructural changes and new emerging civil rights. Although, personal taxation changes have been reactive in nature, fiscal policy can also be proactive in shaping future social behaviour and economic results.

The purpose of the seminar is to provide an overview of a number of legislative changes concerning personal income taxation in Malta and duty on documents. Participants shall be guided through the tax implications with a view that such participants would be in a position to understand such changes and be better prepared to assess tax payers to tax and file income tax returns appropriately.

A number of fiscal amendments shall be reviewed, explained and also analysed for pitfalls by way of examples. A selection of numeric cases shall be presented to highlight salient features.