What is the rate of corporation tax on the profits of an International Trading Company?
A Malta registered company that has been ruled to qualify as an INTERNATIONAL TRADING COMPANY is taxed as any other Maltese company and the current rate of income tax on profits is 35%.
However, through several provisions in our Income Tax and Company legislation, the shareholders in such companies are entitled to a rebate equivalent to 30.83% bringing the effective income tax paid to just 4.17% of profits.