Malta's current tax policy is manifested in two aspects: income tax and individual enterprise income tax: 1, income tax:
Malta's corporate income tax rate is 35%, but when the company pays dividends, it will get a tax refund of 30% of the taxable income. For example, the profit is 6.5438+million, and the tax is 3.5 million%. At the end of the year, the dividend will return to 3 million, and only 500 thousand will be paid, which is equivalent to 5% income tax.
If the applicant applies for registration in Malta, the corporate income tax shall be exempted for the behavioral enterprises whose main purpose is to control investment and have no entity operation. According to the above two existing policies, Malta is particularly suitable as the registered address of equity governance of multinational corporations. However, a company registered in Malta must have a shareholder or secretary of the Maltese company (the registered company authorizes the mobile phone contact person to change the company's equity).
2. Personal tax
Malta only pays individual income tax to taxpayers, whose identification depends on their declared permanent residence. The simple explanation is that they died in Malta after declaration, and this person is a tax payer.
Maltese immigrants invest in buying houses, and there are no complicated taxes in the middle and late stages.
When buying a house in Malta, you only need to pay an additional 5% contract stamp duty. Getting rid of miscellaneous taxes can save a lot of money, and there are no expenses.
The house is cheap and the value added is rich.
Malta, which combines the two-way characteristics of an island country and a holiday tourist country, has not only ordinary self-built houses, but also first-line sea view houses, which are stable in use value and rich in value-added. The average domestic real estate price varies from 2,000 euros to 4,000 euros per flat according to different types and regions, which is relatively cheap (probably for reference only).
Permanent property, handed down from generation to generation.
Real estate in Malta is a permanent property right. The purchase of real estate in Malta means that everything within the scope of application of connecting houses, including land, will be permanently owned by consumers. Malta's real estate also has a little advantage. They are all sold according to the use area, and they are all hardcover rooms. If you buy a small apartment of 90 square meters in China, you will only get a little more than 80 square meters. The rest are basically household elevators and pool area. In Malta, if you buy a 90-square-meter apartment building, you get a 90-square-meter house, most of which will continue to be reserved for life balcony and private parking spaces.
The rental rate of return is soft; The rental price has risen, and the overall rental return rate in Malta is peaceful. According to the scientific research of the World Property Management Manual, the rental yield of apartments ranges from 4.35% to 4.49%.
The average price of a 160 square meter apartment is about 3,320 euros (3,549 dollars) per square meter, and the yield can reach 4.49%. 140m2 small apartment. Relatively expensive, about 3,577 euros (3,824 US dollars) per square meter. The average yield is 4.35%.
According to the statistical analysis of Malta's National Bureau of Statistics, the rent has risen sharply from 20 12 to 20 15. The average rent of a one-bedroom apartment has increased by 38%, from 437 euros (US$ 467.20) in 20 12 to 605 euros (US$ 646.85438+0) in 20 15. The rent of two-bedroom department increased by 29% to 796 euros (85 1 USD), and the rent of three-bedroom enterprise increased by 23% to 1.023 euros (1.093.69 USD).
Malta is the only four-in-one country in the world: EU member countries, Schengen member countries, euro zone and Commonwealth countries. It is one of the 32 relatively developed countries or regions evaluated by the International Monetary Fund, ranking second among the most livable countries in the world, and has the reputation of "Mediterranean cardiovascular system" and "European village". In education, Malta has inherited the general English teaching system, and colleges and universities use English as the teaching medium. Students with Malta's true identity can enter public schools, and they can enjoy free public education at the age of 4- 16. Most of the teachers graduated from famous universities such as Oxford, Cambridge and Harvard.
Naturally, you can also choose to go to a private school, which is very cheap. The training fee is about13 in China, and it is only 20,000-60,000 per year. Moreover, Malta's ranking and academic qualifications are also recognized by western countries, and it will be more advantageous for children to choose European and American countries to work and study in the future. They can now directly receive excellent education from Commonwealth countries and enjoy a superior learning environment in advance. In addition, under certain conditions, children can also choose the entrance examination for overseas Chinese students in the future to complete the entrance examination for lower grades of famous domestic schools.