Amendment to the Global Minimum Level of Taxation legislation in Malta

On the 20 February 2026, the Minister of Finance published an amendment to the Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations by way of Legal Notice 48 of 2026, (the ‘Rules’).

The Rules indicate that during the delayed period of the implementation of the Global Minimum Tax Regulations in Malta, a constituent entity located in Malta, or the designated local entity on its behalf, are exempt from notifying the Malta Commissioner for Tax & Customs of the identity of the entity that will be filing the top-up tax information return as well as the jurisdiction in which it is located.