10% on Part Time Self Employment
An optional flat rate of 10% is available on the first € 12,000 arising from part-time self-employment income.
Upcoming 30 April deadlines
The Commissioner for Tax & Customs provides a reduced beneficial rate for certain types of income. There are specific forms which need to be submitted to the Malta Tax & Customs Administration together with the respective tax payment by not later than 30 April 2025.
15% Tax Rate on Rental Income
An optional 15% flat rate of taxation is available for rental income arising from immovable property rented out for residential and commercial purposes.
7.5% Tax Rate for creative practitioners
An optional flat rate of 7.5% is available on the first €50,000 arising from artistic activities conducted on a self-employed basis.
Want to know more?
Lorraine Camilleri Tax Manager - Birkirkara
Elaine Marie Debono Tax Senior Manager - Birkirkara
Ruth Farrugia Tax Director - Birkirkara
