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Generic Tax Name Fees for rights of use and rights of way
Tax name in the national language Fees for rights of use and rights of way
Tax name in English Fees for rights of use and rights of way
Member State MT-Malta
Tax in force since 2004/09/14
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Rights of use: The Electronic Communications Networks and Services (General) Regulations were published on the 14th September 2004, and amended by Legal Notices 412 of 2004 and Legal Notice 345 of 2005.

Rights of way: Right of Way Utilities and Services Regulations - Legal Notice 94 of 2005

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

The fees collected are allocated within a revenue item of the Government Budget falling under the competence of the Ministry for Competitiveness and Communications.

 
Geographical Scope

Malta.

 
Taxpayers

Fees are paid by those undertakings providing electronic communications services to whom the rights of use or radio spectrum and/or numbering resources and/or equipment are granted.

 
Tax object and basis of assessment

Fees are levied for the right of use of radio spectrum, rights of use of numbers and rights of use of equipment.

The fees include elements based on the following components:

1.flat rates fees based on the type and number of rights of use,

2.variable fees based on percentages of total gross revenues.

 
Deductions, Allowances, Credits, Exemptions

Revenues from activities not requiring an authorisation to provide electronic communications services are allowed as deductions from total gross revenues brought to charge against respective percentage-based fees.

 
Rate(s) Structure

Rights of Use:

Usage fees for radio spectrum to be paid on an annual basis:

a)for the first GSM paired 200 kHz channel in the 900 MHz and, or 1800 MHz bands - EUR3,494.06 plus 2.5 % of the total gross revenue;

b)for each additional GSM paired 200 kHz channel in the 900 MHz and, or 1800 MHz bands - EUR3,494.06.

Digital Terrestrial Television (DTTV) licence: EUR5,823.43 per frequency channel

Broadband Wireless Access (BWA) licence: EUR46,587.47 annually

3G spectrum valuation has been set at EUR5.8 million per band - three bands are assigned, and the payment of this fee is either upfront or by means of spread payments over 15 years. Two bands were assigned in 2005 and the relevant fees of EUR11.6 million were paid upfront. Note: This amount is included in the 2005 revenue figure of EUR17.2 million listed below.

Usage fees for numbers to be paid on an annual basis:

a)geographic and mobile numbers - EUR0.35 per individual number allocated and EUR232.94 per block of 10,000 numbers;

b)carrier select/pre-select codes - EUR2,329.37 for each code

Fees are paid for right of use of a variety of equipment which is listed in the Fees leviable by Government Regulations

Rights of Way: 0.4% of total gross revenue with a minimum fee of EUR279,525

 
Tax due date

Fees for rights of use are paid as follows depending on the category:

1.in equal quarterly instalments,

2.at annual intervals,

3.up-front covering a pre-determined number of years.

 
Tax collector

The Malta Communications Authority on behalf of Government.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29ep

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 6.28 EUR 0.09
2011 6.41 EUR 0.09
2010 4.33 EUR 0.07
2009 6.77 EUR 0.11
2008 6.24 EUR 0.10
2007 6.28 EUR 0.11
2006 6.94 EUR 0.13
2005 8.81 EUR 0.17

Comments