No. 1378
LEGAL NOTICES PUBLISHED IN THE SUPPLEMENT TO THE GOVERNMENT GAZETTE
IT is notified for general information that the following Legal Notices were published in the Supplement to the Government Gazette No. 21,497 of 29th August, 2025 (Legal Notices 180 to 185).
L.N. 180 of 2025: Gender-Based Violence and Domestic Violence Act (Cap. 581); MARAM Board Regulations, 2025
L.N. 181 of 2025: Immovable Property (Acquisitition by Non-Residents) Act (Cap. 246); Immovable Property Price Index
L.N. 182 of 2025: Traffic Regulation Ordinance (Cap. 65) Authority for Transport in Malta Act (Cap. 499); Light Passenger Transport Services and Vehicle Hire Services (Amendment No. 2) Regulations, 2025
L.N. 183 of 2025: Public Health Act (Cap. 465); Order for Restriction of Movement (Public Health) Regulations, 2025
L.N. 184 of 2025: Environment Protection Act (Cap. 549); Establishment of the Majjistral, Nature and History Park (Amendment) Regulations, 2025
L.N. 185 of 2025: Code Of Police Laws (Cap. 10); Shops for the Sale of Wine, Beer or Spirituous Liquors (Licences, Good Order and Public Decorum) (Amendment) Regulations, 2025
2nd September, 2025
No. 1379
PUBLIC GARDENS (Closing) ORDINANCE (CAP. 34)
Argotti
It is notified for general information that as enabled by Section 2 of the Public Gardens (Closing) Ordinance (Cap. 34) the Director of Agriculture has approved that Argotti will be closed to the public on Thursday, 4th September, 2025, from 11.00 a.m. onwards, and will be under the control of Paul Borg.
2nd September, 2025
Lands Affixation notices x2.pdf
No. 1382
MINISTRY FOR FINANCE
Explanatory Notes [1]
1. Introduction
| Title of regulations | Final Income Tax without Imputation Regulations, 2025 |
| Activity to be regulated | An elective final tax of 15% on chargeable income (not including certain dividends and income already taxed at a final rate) |
| Responsible entity | Malta Tax and Customs Administration (MTCA) |
2. Summary and background
The proposed elective final tax system introduces an alternative tax regime in Malta for certain entities, applying a 15% final tax on chargeable income, excluding certain dividends and income already subject to a final withholding tax. This elective system is intended to simplify the current corporate tax framework by offering a fixed tax rate. It also aims to support Malta's fiscal competitiveness and safeguard tax revenue taking into consideration international tax developments.
The key features of the elective system include a flat 15% final tax on eligible chargeable income, with no further tax imposed on dividend distributions to shareholders once the income has been taxed under this system, enhancing tax certainty and administrative simplicity. The regime is effective from the year of assessment 2025 and subsequent years. Entities opting into the regime must remain under it for a minimum of five years. Importantly, adoption of the regime is entirely optional.
3. Overview of the structure of the instrument
The regulations consist of three (3) regulations, as follows:
Regulation 1: Citation.
Regulation 2: Definitions.
Regulation 3: Taxation without imputation.
4. Commentary
Regulation 3: This regulation establishes an optional tax regime allowing certain entities in Malta to be taxed at a 15% final rate on chargeable income, instead of the standard corporate tax rate, starting from the year of assessment 2025 and applicable for a minimum of five years. The regime excludes certain dividend income and income already subject to final tax, and once elected, the tax paid is final and non-refundable, with taxed profits allocated to the final tax account. Additionally, the final tax must not be less than the effective tax that would otherwise apply after shareholder refunds under the standard system.
5. Concluding section
These regulations come into force upon their publication and are applicable from year of assessment 2025 onwards.
In case of queries, the general public is encouraged to contact the Malta Tax and Customs Administration via email at ([email protected]).
N.B. These Explanatory Notes are not intended to be an exhaustive description of the instrument nor a substitute thereof or a legislative supplement to it. These Explanatory Notes do not purport to be an authoritative ruling on the interpretation of the legislation.
2nd September, 2025
[1] These Explanatory Notes are in accordance with and for the purpose of article 3(2)(c) of the Small Business Act (Chapter 512 of the Laws of Malta).
No. 1383
MINISTRY FOR TRANSPORT, INFRASTRUCTURE AND PUBLIC WORKS
Explanatory Notes1
1. Introduction
By means of the Light Passenger Transport Services and Vehicle Hire Services (Amendment) Regulations, 2025 (hereinafter referred to as "the amending regulations"), the Authority for Transport in Malta (hereinafter referred to as "Transport Malta") amended the Light Passenger Transport Services and Vehicle Hire Services Regulations (S.L. 65.33. and S.L. 499.68) (hereinafter referred to as "the principal regulations").
2. Summary and background
The scope of these amending regulations is to extend the timeframe imposed by the principal regulations for operators to modernise the fleets of vehicles which are already licensed as motor vehicles for hire, from September, 2025 to December, 2025.
3. Overview of the structure of the instrument
The amending regulations are made up of two (2) regulations and consist of the following:
Regulation 1 – Citation.
Regulation 2 – Amends regulation 60 of the principal regulations.
4. Commentary
Regulation 2 of the amending regulations provides for a new proviso in order to extend the period for useage of vehicles which are already licensed as motor vehicles for hire up to the 31st December, 2025.
5. Concluding section
These amending regulations shall come into force upon their publication in the Government Gazette.
For more information or clarification on the implementation of these regulations, kindly refer your queries to Transport Malta via email on ([email protected]).
N.B. These Explanatory Notes are not intended to be an exhaustive description of the instrument nor a substitute thereof or a legislative supplement to it. These Explanatory Notes do not purport to be an authoritative ruling on the interpretation of the legislation.
[1]These Explanatory Notes refer to Legal Notice 182 of 2025 published with Government Gazette No. 21,497 of 29th August, 2025
2nd September, 2025
No. 1384
AGENCY FOR INFRASTRUCTURE MALTA
Completion of Road Formation and Traffic and Parking Suspension
In virtue of Article eighteen (18) of Legal Notice 291 of 2018, the Agency for Infrastructure Malta hereby gives official notice of its intention to complete the formation of:
Part of Triq l-Għarbiel, Triq id-Dris, Triq il-Għajn and Triq il-Ktajjen, Triq il-Bramel and part of Triq il-Ħemel, Swieqi (as indicated on site plan on page 11,708)
Part of Triq Ġannikol Buhagiar c/w part of Triq Antonio Azzopardi, Ħal Lija (indicated on site plan on page 11,709)
Any person who is obliged by law to form said road (including by acquiring land necessary for the same formation) has fifteen (15) days from the date of the publication of this notice within which to comply with his obligations at law. In default, the Agency for Infrastructure Malta shall itself proceed with the formation of this road in accordance with its powers at law and at the expense of those persons whose obligation it is to form the road.
The Agency for Infrastructure Malta notifies that between 3rd September, 2025 and 28th December, 2025, it will be starting roads works in part of Triq l-Għarbiel, Triq id-Dris, Triq il-Għajn and Triq il-Ktajjen, Triq il-Bramel and part of Triq il-Ħemel, Swieqi. Vehicular access and on-street parking in this road may be restricted during certain works. 'No parking' signs authorised by Transport Malta will be affixed on site before such parking restrictions come in force.
The Agency for Infrastructure Malta notifies that between 3rd September, 2025 and 28th December, 2025, it will be starting roads works in part of Triq Ġannikol Buhagiar corner with part of Triq Antonio Azzopardi, Ħal Lija. Vehicular access and on-street parking in this road may be restricted during certain works. 'No parking' signs authorised by Transport Malta will be affixed on site before such parking restrictions come in force.
Vehicles found in contravention to the order of this notice and to the related 'no parking' signs on site are liable to be towed.
Further information or assistance may be obtained by email to ([email protected]).
2nd September, 2025
Infrastructure charts x2.pdf
Door numbering.pdf
No. 1391
GOLDSMITHS AND SILVERSMITHS ACT (CAP. 46)
THE Commissioner of Inland Revenue notifies that, on the date shown hereunder, the price of gold and silver on which valuations made by the Consul for Goldsmiths and Silversmiths are based has been fixed for the purposes of article 14 of the said Act as follows:
Date Pure Gold Grams Pure Silver Grams
2.9.2025 €94.043 €1.071
2nd September, 2025
[1] These Explanatory Notes are in accordance with and for the purpose of article 3(2)(c) of the Small Business Act (Chapter 512 of the Laws of Malta).
