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Taxes – Malta

Updated : 24/02/2014

Income taxes abroad

What's your situation?

I'm self-employed

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.


Tax laws - EU and individual countries

Check also what your EU rights are.

Contact points

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