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Updated : 02/10/2014

Income taxes abroad – Malta

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Common rights across EU countries


* Information not yet provided by national authorities

Which income will be taxed in Malta?

  • Live in Malta? You must pay tax on your worldwide income there.

    (criterion: presence for at least 183 consecutive days in a 12 month period)

  • Live in Malta but for less than 183 days? You are not considered tax resident and pay tax only on the income earned in Malta.

  • Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

What's left of your gross income in Malta after deduction of taxes and social-security contributions?

Income Tax rates

Income Tax rates depend on your income level and family situation. Take into account any:

  • tax allowances
  • deductions you are entitled to for certain types of expenditure.

When and how do you pay?

Your employer deducts income tax and social-security contributions from your wages, daily allowances or other remuneration.

The following do not have to file a tax return:

  • Maltese residents whose total annual income consists solely of income from which tax was deducted at source
  • individuals who are not taxable.

These two categories of people will receive a tax statement, which can be challenged within 30 days of receipt. All other people must file a return by 30 June.

How to appeal / complain

If you disagree with your tax assessment, you can appeal to the tax office.  Read your tax assessment letter carefully to find out exactly which department you should send your appeal to and which procedures you need to follow.

Links

Maltese Inland Revenue

Check also what your EU rights are.


I'm self-employed Choose country

Choose country

Common rights across EU countries


* Information not yet provided by national authorities

Which income will be taxed in Malta?

  • Live in Malta? You must pay tax on your worldwide income there.

    (criterion: presence for at least 183 consecutive days in a 12 month period)

  • Live in Malta but for less than 183 days? You are not considered tax resident and pay tax only on the income earned in Malta.

  • Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

What's left of your gross income in Malta after deduction of taxes and social-security contributions?

Income tax rates

Income tax rates depend on your income level and family situation. Take into account any:

  • tax allowances
  • deductions you are entitled to for certain types of expenditure.

When and how do you pay?

You must make 3 equal advance payments on 30 April, 31 August and 21 December. These payments are based on your taxable income from 2 years earlier.

Any tax remaining due must be paid by 30 June following the end of the tax year.

You must also file an annual tax return by 30 June of each year.

How to appeal / complain

If you disagree with your tax assessment, you can appeal to the tax office.

Read your tax assessment letter carefully to find out exactly which department you should send your appeal to and which procedures you need to follow.

Links

Tax laws - EU and individual countries

Check also what your EU rights are.


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