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Updated : 26/06/2017

Income taxes abroad – Malta

I'm an employee

Which income will be taxed in Malta?

  • Living in Malta for at least 183 consecutive days in a 12 month period? You must pay tax on all income arising in Malta, all capital gains taxable in Malta and all income arising abroad if remitted to Malta.
  • Living in Malta for less than 183 days? You are not considered tax resident and pay tax only on the income earned in Malta. However, if you spend regularly a considerable time in Malta even if less than 183 days in a year, you may still be considered as resident for tax purposes.
  • Income from other EU countries? Make sure 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 for 2016 (2017 return) - single rates

Bracket

Annual income

Rate

1

up to €9 100

0%

2

€ 9 100 – €14 500

15%

3

€14 501 – €60 000

25%

47

over €60 000

35%

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.

Maltese residents whose total annual income consists solely of income from which tax was deducted at source, such as employment, pension and interest, do not have to file a tax return.

These individuals will receive a tax statement, which can be adjusted if not correct. All other people must file a tax return by 30 June.

How to appeal / complain

If you disagree with your tax assessment, you can appeal to the tax office within 30 days of receipt of the assessment, stating exactly the grounds of the objection.

Links

Maltese Inland Revenue

I'm self-employed

Which income will be taxed in Malta?

  • Living in Malta for at least 183 consecutive days in a 12 month period? You must pay tax on all income arising in Malta, all capital gains taxable in Malta and all income arising abroad if remitted to Malta.
  • Living in Malta for less than 183 days? You are not considered tax resident and pay tax only on the income earned in Malta. However, if you spend regularly a considerable time in Malta even if less than 183 days in a year, you may still be considered as resident for tax purposes.
  • Income from other EU countries? Make sure 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 for 2016 (2017 return) - single rates

Bracket

Annual income

Rate

1

up to €9 100

0%

2

€9 101 – €14 500

15%

3

€14 501 – €60 000

25%

47

over €60 000

35%

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 provisional payments on 30 April, 31 August and 21 December. These payments are based on your taxable income from 2 years earlier.

Any remaining tax 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 within 30 days of receipt of the assessment, stating exactly the grounds of the objection.

Links

Maltese Inland Revenue

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