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Malta: Patent box rules, tax incentives

Malta: Patent box rules, tax incentives

Malta has introduced patent box rules that provide incentives for taxpayers involved in the development and use of intangible assets.


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The patent box deduction rules were introduced after enactment of LN 208 of 2019 (13 August 2019). The patent box deduction rules allow taxpayers actively involved in the development and exploitation of intellectual property (IP) to elect to apply special rules for calculating deductions. Under these special rules, taxpayers that exploit qualifying IP can deduct their expenses related to such IP under more favourable terms than provided by the general deduction formula.

Read a September 2019 report prepared by the KPMG member firm in Malta

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