ln_2026_43

Seed Investment Scheme (Income Tax)

3 Articles / Provisions · Malta

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Malta Government Gazette — Legal Notice 2026 43 · Gazzetta tal-Gvern ta’ Malta Nru. 21,587 – 17.02.2026 — Seed Investment Scheme (Income Tax)

L.N. 43 of 2026

INCOME TAX ACT

(CAP. 123)

Seed Investment Scheme (Income Tax)

(Amendment) Rules, 2026

IN EXERCISE of the powers conferred by articles 14(2)(b) and

96 of the Income Tax Act, the Minister responsible for finance, has

made the following rules:-

Malta Government Gazette — Legal Notice 2026 43 · Gazzetta tal-Gvern ta’ Malta Nru. 21,587 – 17.02.2026 — Seed Investment Scheme (Income Tax)

The title of these rules is the Seed Investment Scheme

(Income Tax) (Amendment) Rules, 2026 and these rules shall be read

and construed in conjunction with the Seed Investment Scheme

(Income Tax) Rules, hereinafter referred to as the "principal rules".

Malta Government Gazette — Legal Notice 2026 43 · Gazzetta tal-Gvern ta’ Malta Nru. 21,587 – 17.02.2026 — Seed Investment Scheme (Income Tax)

The definition "competent entity" in rule 2 of the principal

rules shall be substituted by the following new definition

" "competent entity" means the Malta Government Venture

Capital Limited registered under the laws of Malta with

registration number "C 108058";".

€0.09