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Who is liable to pay Maltese Income Tax?

Malta taxes individuals who are both domiciled and ordinarily resident in Malta on their worldwide income.

Who is a Maltese Tax Resident?

An individual is deemed to be a Malta resident if he/she has a permanent address in Malta or is married to an individual domiciled in Malta. A non-resident individual is taxed only on income and chargeable gains arising in Malta.

What is the tax year end?

31st December

When are tax returns due?

Taxes are due on 30th June of the following calendar year however, self-employed persons must make 3 equal advance payments on April 30, August 31 and December 31st for the taxable income for the previous year.

Is there a personal tax allowance?

Income below 12,700 euros is exempted from taxation.

What are the tax rates?

Income is taxable at graduated progressive rates, ranging from 15% to 35%.

What are the social security rates?

Employees are required to contribute 10% of their gross earning in social security contributions.

Can I be self-employed, or must I become an employee to work in Malta?

You can be self-employed in Malta. Contact us for more details.