Malta’s tax system offers a range of tax refund opportunities, particularly for shareholders of Maltese-registered companies and international investors. Navigating these refund mechanisms requires in-depth knowledge of local regulations, tax structuring, and compliance obligations to ensure that businesses and individuals can reclaim eligible tax amounts efficiently and accurately. At FACT, we specialise in guiding clients through Malta’s tax refund system, ensuring seamless claims, compliance, and optimised returns.

Understanding Malta’s Tax Refund System

Malta operates a full imputation tax system, meaning that when a company pays corporate tax at the standard 35% rate, shareholders may be entitled to claim back a portion of the tax paid, depending on the nature of the income. These refunds can significantly reduce the effective tax burden, making Malta an attractive jurisdiction for international business.

Our team assists businesses and investors in structuring their tax affairs efficiently and in full compliance with Maltese tax laws, ensuring that every eligible refund is claimed within the required timeframes.

Our Tax Refund Services Include:

• Tax Refund Application & Processing – We handle the entire tax refund process, from preparing and submitting claims to liaising with the Maltese tax authorities (Commissioner for Revenue) to ensure timely and accurate refunds.
• Eligibility Assessment & Tax Structuring – Our experts analyse your company’s tax structure and shareholder distributions to determine the maximum refund you can claim while maintaining full tax compliance.
• 5/7, 6/7, & 2/3 Refund Calculations – Depending on the nature of the income, shareholders of Maltese companies may be entitled to tax refunds of five-sevenths (5/7), six-sevenths (6/7), or two-thirds (2/3) of the tax paid at the corporate level. We ensure that these calculations are correctly applied to optimise tax efficiency.
• International Investor Support – For non-resident shareholders and international business structures, we provide cross-border tax planning to ensure compliance with double tax treaties and optimise tax refunds in line with international tax regulations.
• Compliance & Regulatory Support – We ensure all refund claims are accurately documented, submitted within statutory deadlines, and aligned with Malta’s tax rules, minimising the risk of delays or audits from the tax authorities.

Why Choose FACT for Tax Refund Services?

At FACT, we go beyond simply filing tax refund applications—we provide strategic tax planning and compliance support to ensure businesses and investors make the most of Malta’s tax refund system. Our experienced team stays up to date with local and international tax regulations, ensuring that every claim is accurate, compliant, and optimised for maximum benefit.

With FACT as your tax refund partner, you gain a trusted advisor dedicated to ensuring you receive your entitled tax refunds quickly, efficiently, and with complete peace of mind.

Contact us today to explore how you can optimise your tax refunds and reduce your overall tax burden.