[ONLINE] Final Income Tax Without Imputation Regulations (FITWI), 2025 – 06 November

Through Legal Notice 188 of 2025, the Minister of Finance introduced the Final Income Tax Without Imputation Regulations, 2025. These new rules provide for an optional alternative method of taxation applicable to the taxable income of companies and other entities taxed similarly to companies in Malta. Under this optional regime, eligible companies may choose to be taxed at a 15% rate on their taxable income, with the resulting tax obligation considered definitive. Furthermore, the Malta tax authorities published the election form for this new regime. 

Instructed by: Dr. Ian Zahra. in: Uncategorized

Seminar Description

Through Legal Notice 188 of 2025, the Minister of Finance introduced the Final Income Tax Without Imputation Regulations, 2025. These new rules provide for an optional alternative method of taxation applicable to the taxable income of companies and other entities taxed similarly to companies in Malta. Under this optional regime, eligible companies may choose to be taxed at a 15% rate on their taxable income, with the resulting tax obligation considered definitive. Furthermore, the Malta tax authorities published the election form for this new regime. 

Agenda:

• General overview
• Taxation without imputation vs. Standard imputation system
• Key requirements
• Anti-abuse rule
• Procedural matters 
• Practical implications

CPE

Qualifies for 2 CPE Professional hours under the core competency area.

Course Fee

The course fee is €60.00 Non-Members €55.00 For Members. The fee covers seminar participation and access to event resources. Login details will be provided closer to the date.

A receipt will be issued to all participants.

Event Resources

Participants will receive the event resources by email.

Additional Information

For more information, kindly use the following communication mediums:

T: 21 58 53 74   M: 77 01 17 19   E: info@skillsmalta.com      Webpage: www.skillsmalta.com