Malta has published Legal Notice No. 179 in the Official Gazette, which contains the Tax Credit (Construction Waste Recycling) (2020 - 2023) Rules, 2020. The Rules provide a tax credit for authorized persons that provide qualifying construction waste recycling services in the calendar years 2020, 2021, 2022, and 2023.
The credit is equal to 5% of the fees received by an authorized person for qualifying services, which include the acceptance of construction and demolition material from thir…