Malta has published Legal Notice No. 218 in the Official Gazette, which contains amendments to the Tax Credit (Construction Waste Recycling) (2020 - 2023) Rules, 2020. As originally published, the Rules provided a 5% tax credit for authorized persons that provide qualifying construction waste recycling services in the calendar years 2020, 2021, 2022, and 2023.
With the amendments, the tax credit is changed to a 5% tax rate (5 cents per euro) on income from qualifying services, and the title…