i) Residents indiviudals

Generally, there are three sets of rates which apply to resident as outlined hereunder:

Married Rates 
Chargeable Income  €  Rate Deduct  €
0 - 11,900 0% 0
11,901 - 21,200 15% 1,795
21.201 - 60,000 25% 3,905
60,001 and over  35% 9,905 

 

Single Rates
Chargeable Income € Rate  Deduct €
0 - 8,500  0%  0
8,501 - 14,500  15%  1,275
14,501 - 60,000  25%  2,725
60,001 and over   35%  8,725

 

Parents Rates
Chargeable Income € Rate Deduct € 
0 - 9,800  0%  0
9,801 - 15,800  15%  1,470
15,801 - 60,000  25%  3,050
60,001 and over   35%  9,050

 

In order to qualify for ‘Parent Rates’, a parent must satisfy these conditions:

  1. s/he maintained under his/her custody a child or paid maintenance (established or authorised by courts) in respect of his or her child;
  2. such child was not over 18 years of age, or not over 21 years if receiving full-time instruction at a tertiary education establishment;
  3. such child did not earn income in excess of €2,400 from gainful occupation.

(ii) Non Residents Inviduals

Individuals who stay in Malta for less than 6 months are considered to be non-residents and pay tax at non-resident rates. The rates of tax which apply to non-residents are uniform. Unlike residents, non-residents do not have the right to use joint computations, and  are taxed at the following rates: 

Exceeding Not Exceeding Rate  Deduct  
 €  %  €
 0  700  0 0
701  3,100 20 140
3,101  7,800 30 450
7,801   35 840



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