Immovable Property Account (IPA)

Immovable Property Account (IPA)

  • Limited to immovable property situated in Malta.
  • Profits/gains derived from alienation of immovable property or rights thereon.
  • Profits derived from:
    1. rents
    2. premia
    3. accommodation and timeshare
    4. notional rental income in respect of owner-occupied immovable property situated in Malta
    5. construction and project management
    6. other prescribed activities
  • Allocation of profits for notional rental income is based upon space occupied by the company in premises situated in Malta and owned by the said company, amongst other factors.
  • Profits allocated to this account are not eligible for a refund of tax when distributed to shareholders.

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