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INVESTING IN MALTA

DIRECT FOREIGN INVESTMENT

Malta has created the right economic environment to meet the demands of the global market. It has strong and long-standing links with Europe, North Africa and beyond and has a liberal foreign investment policy.

Malta has a thriving industrial sector with over 200 foreign and some 400 locally-owned manufacturing companies. Products made in Malta are exported worldwide and comprise semiconductors, electronic components and sub-assemblies, pharmaceuticals and medicinals, rubber and plastics, fabricated metal products and machinery, software, garments, food products and others.

The flexible and highly-trained multi-lingual workforce is Malta’s main asset and helps to ensure the country’s competitive edge through high-quality production at costs that are highly competitive relative to mainland Europe.

Malta offers a modern transportation infrastructure, state of the art telecommunications networks, and frequent air links to Europe, North Africa and Middle Eastern destinations. Malta’s strategic location in the centre of the Mediterranean as well as its excellent harbours and Freeport make it an excellent manufacturing location.

The Business Promotion Act (BPA) which succeeded the Industrial Development Act and which has been in force since 2001, introduces greater scope and flexibility to the incentives available for the promotion of business, and covers a much wider range of qualifying sectors and activities than before.

The BPA provides incentives for those industries demonstrating growth and employment potential that are engaged in manufacture (including software development), repair, improvement and maintenance activities.

The Business Promotion Regulations, issued in terms of the Business Promotion Act, provide attractive fiscal incentives for companies engaged in particular manufacturing and qualifying activities.

The incentives available under the Business Promotion Act may be subdivided under two headings namely, tax related incentives and non-fiscal related incentives.

See also:

Business Incentives

Tax Incentives

International Business Services 

Malta Tax Library

Malta's Double Tax Treaties

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