Approval of Law No. 9/2025, of 29 December, amending the Simplified Tax for Small Taxpayers (ISPC)

The tax regime applicable to small taxpayers underwent a significant review with the approval of Law No. 9/2025 of 29 December, which amends the Simplified Tax for Small Taxpayers (ISPC).

Among the main changes are an increase in the threshold to MT 4,000,000.00, the extension of the scope to new activities, the elimination of previous exemptions and the revision of the rates applicable to different sectors, including agricultural, commercial, industrial and liberal professions.

In this Legal Insight, Helder Miguel analyses the changes and their practical impact on small economic operators.

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