Glossary
The Maltese tax words, explained so everyone understands
The three Maltese tax words — explained in plain words, with worked examples for 2026 and the mistake most beginners make: listed shares sold tax free, the exemption that says in so many words it does not cover collective investment schemes, and dividends settled by full imputation. The ETF trap is the one that costs real money. No advice. The rest of the glossary is the same in every country.
Tax
Tax is national. These three pages are about Malta. The rest of the glossary — P/E, ETF, RSI and the other words — is the same in every country.
Choose the country you pay tax in:🇩🇰 Danmark🇸🇪 Sverige🇳🇴 Norge🇫🇮 Suomi🇩🇪 Deutschland🇪🇸 España🇫🇷 France🇵🇱 Polska🇮🇹 Italia🇳🇱 Nederland🇧🇪 België (NL)🇧🇪 Belgique (FR)🇮🇪 Ireland🇬🇧 United Kingdom🇺🇸 United States🇮🇸 Ísland🇵🇹 Portugal🇬🇷 Ελλάδα🇨🇿 Česko🇭🇺 Magyarország🇷🇴 România🇧🇬 България🇸🇰 Slovensko🇭🇷 Hrvatska🇸🇮 Slovenija🇱🇹 Lietuva🇱🇻 Latvija🇪🇪 Eesti🇦🇹 Österreich🇨🇾 Κύπρος🇱🇺 Luxembourg🇲🇹 Malta🇺🇦 Україна🌐 English
Listed shares (0 %)Gains on listed shares are exempt — 0 %, however long you held them.The ETF trapTwo lines that look identical on your screen: the share gain is 0 %, the ETF gain can be taxed up to 35 %.Dividends and imputationA Maltese dividend arrives with the tax already settled. A foreign one does not — that is taxed up to 35 %.
Written by Claus Frisch, founder of Kiggo. Not an adviser, not a bank — Kiggo explains, you decide.
