Budget 2027 · Chapter 6
Chapter 6 names four growing niches and continued regulatory work. Corporate tax proposals are a separate question.
The speech names family offices among areas where work has been done and Malta's presence is growing. Continued regulator/MFSAC work concerns the administrative and regulatory framework. It does not announce an individual family-office grant, tax exemption or application entitlement.
The regulator and MFSAC will continue developing the framework for family offices, crypto companies, fintech and aircraft leasing.
Direction of policy; no individual entitlement implied.
Speech printed p. 55 · PDF p. 59
Crypto companies are identified as an investment niche within continuing framework development. The speech does not waive licensing, compliance or tax obligations, nor announce a new crypto-specific tax rate. Verify regulatory requirements separately with the relevant authority.
Fintech is another named growth area. It should be read alongside the general digitalisation and automation incentive direction, without assuming every fintech business qualifies for a newly funded programme. Scheme and regulatory criteria remain separate.
Malta Enterprise will continue incentives for digitalisation, automation and higher-value investment, while attracting new niches.
Direction of policy; no individual entitlement implied.
Speech printed p. 55 · PDF p. 59
Aircraft leasing is named alongside financial-services niches on p. 55. It is not the airline incentive review on p. 56 and is not a new leasing tax concession. The aviation guide distinguishes leasing, tourism-connectivity incentives and KM Malta Airlines negotiations.
The separate proposed 25% retained-profit rate concerns qualifying companies with turnover up to €1 million. No automatic financial-services-sector entitlement is established. Employer Class 1 costs, company taxation and MFSA requirements need their own assessments.
A 25% tax rate on retained or reinvested profit is announced for qualifying companies with turnover not above €1 million, compared with 35% on distributed profit.
25% on retained profit
Proposed rules; implementation not confirmed.
Speech printed p. 34 · PDF p. 38