Zeta

🎯 Streamlined, Simplified, and Lower Taxed: Malta’s 2026 Gaming Reform

Malta’s latest gaming tax and VAT overhaul introduces a unified regime that dramatically lowers the effective fiscal burden for operators. Under the new framework effective 1st October 2026, most gaming services drop from a combined 35% rate to just 10%, while controlled premises and junket activities enjoy a reduced 5% rate. The updates not only simplify compliance but also strengthen Malta’s position as a leading hub for gaming investment and innovation.

👉 Read our full article for a detailed breakdown and insights on how these reforms may impact your operations

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A New Fiscal Era for Malta’s Gaming Sector: Lower Tax Burden, Greater Clarity | Zeta A New Chapter for Malta’s Gaming Framework  On the 1st of April 2026, Malta published two landmark regulations reshaping its gaming tax and VAT landscape:  (i)  The Gaming Tax (Amendment) Regulations 2026 (L.N.84.2026)  (ii)  The Value Added Tax Act (Amendment of Fifth Schedule) (Amendment N...

The EU–India agreement opens a more predictable corridor into the EU Single Market for Indian businesses. With tariffs falling on over 90% of goods under the EU–India deal, Indian groups now have a real opportunity to rethink how they structure EU‑facing operations.

Our latest article looks at practical reasons to consider Malta for logistics, corporate tax planning and relocating senior staff under Malta’s KEI/SEI and Highly Qualified Persons frameworks.

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Leveraging the EU-India FTA: Why Malta Works for Indian Group Structures | Zeta Background The EU–India trade agreement, concluded on 27th January 2026, is reshaping how goods and services will move between two of the world’s largest markets. It aims to remove most tariffs on both sides, streamline customs procedures and reduce non‑tariff barriers, especially for sectors ...

SMEs take note, the thresholds just got higher.

The Various Laws relating to Corporate Sustainability Reporting (Amendment) Act 2026 has officially updated the definitions of small, medium, and large undertakings under the Companies Act, increasing financial thresholds as of 20 March 2026.

These changes better reflect economic growth and ease the compliance burden for smaller companies while aligning with EU standards.

Learn what these updates mean for your business and how they could impact reporting and structuring requirements.

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Raising the Bar: Updated Thresholds Redefine Small and Medium Companies Under Maltese Law now in Force | Zeta Understanding the Latest Corporate Sustainability and Company Definition Changes  Introduction  On 26 February 2026, the ‘Various Laws relating to Corporate Sustainability Reporting (Amendment) Act, 2026’ were published to complement the new Corporate Sustainability Reporting Regulations ...

🚀 A new chapter for Malta’s young entrepreneurs!

The Companies Act (Youth Enterprise) Regulations, 2026 have just introduced a groundbreaking way for 16 and 17-year-olds to officially start and manage their own companies.

In our latest article, we break down what a Youth Enterprise is, how it can be set up, and the key benefits: from reduced share capital and simplified accounts to hands-on mentorship and training.

At Zeta, we’re excited to support the next generation of business leaders through free consultations and mentorship guidance. 🌱

Read more about how these Regulations are empowering young visionaries to turn bold ideas into real enterprises.

🔗: https://zeta-financial.com/news/youth-enterprise-malta-2026/

Malta has officially transposed the EU’s Corporate Sustainability Reporting Directive through the Corporate Sustainability Reporting Regulations 2026 (L.N. 39 of 2026).

From FY2026 onwards, many large and listed undertakings will be required to include a dedicated sustainability section in their Directors’ Report — built around double materiality:

• How sustainability issues affect the business
• How the business impacts people and the environment

With phased implementation, value chain disclosures and upcoming assurance requirements, early preparation is essential.

💼 Contact us if you would like to assess whether your company falls within scope or require support with implementation and assurance readiness.

Read more 🔗: https://zeta-financial.com/news/the-corporate-sustainability-reporting-regulations-2026/

zeta. is pleased to share that we will be attending the German Superyacht Conference 2026 in Hamburg.

If you will also be attending and would like to arrange a meeting to explore potential opportunities, we would welcome the conversation.

We look forward to connecting with industry peers and contributing to discussions shaping the future of the superyacht sector. ⚓

Malta’s Next Move for Family Offices

A few weeks ago, the Malta Financial Services Authority and Residency Malta announced a forthcoming Residency Scheme for Family Offices, aimed at facilitating residence in Malta for UBOs and senior executives within MFSA-authorised family office structures.

The proposed framework forms part of Malta’s broader strategy to attract international families, senior talent, and key decision-makers, while complementing existing regulatory and tax incentives, including the 15% flat tax regime for highly skilled individuals effective from 1 January 2026.

While the scheme has been formally announced, the enabling legislation and detailed guidelines are still awaited. We are excited to see the legislation that will place this new residence programme into force and to assess its full practical impact once implemented.

👉 Read our full article for an overview of eligibility, qualifying roles, and key tax considerations.

📌 We will continue to monitor developments closely and share updates as they emerge.

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zeta-financial.com

The Treatment of Highly Skilled Individuals Rules, published on 23 January 2026, mark a major shift in Malta’s tax incentives for highly skilled professionals.

Read our summary of the new 15% regime and the phase-out of existing programmes below.

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Malta’s New 15% Tax Regime for Highly Skilled Individuals: What the 2026 Rules Mean for Employers and Professionals | Zeta Overview of the New Regime  The Treatment of Highly Skilled Individuals Rules 2026 introduce a single, consolidated special tax programme for highly skilled employees working in Malta. Under these Rules, qualifying individuals may benefit from a flat tax rate of 15% on qualifying employment inc...

🌱 New Agricultural Company Structure in Malta

Malta has introduced a new company type tailored specifically for farmers and agri-businesses, offering a simplified structure and lower paid-up capital requirements.

Find out who qualifies, the approval process, and how existing companies can convert.

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A New Corporate Vehicle for Agri-Business | Zeta Introduction On the 26th of December 2025, Malta introduced a brand-new corporate structure tailored specifically to the agricultural sector through the Companies Act (Agricultural Companies) Regulations, 2025 (L.N. 307 of 2025). This development represents an important step in modernising the legal...

From everyone at Zeta, we wish you a Happy New Year. 🥳

We look forward to continuing our journey together in 2026!

From all of us at zeta. Merry Christmas 🎄