To enhance Malta’s attractiveness for skilled persons engaged in certain high-tech economic fields, the government, in its 2012 budget, has extended its preferential 15% flat tax to international professionals developing digital games. Maltese companies that commission digital games will qualify for a tax credit of about $20,000.
The government will also exempt royalties from copyright-protected books, film scripts, music, and art.
The government will also exempt royalties from copyright-protected books, film scripts, music, and art.
