Filing Your Tax Return in Malta: A Guide for Individuals and Entrepreneurs

Filing Your Tax Return in Malta as a Private Individual

Like almost every country, Malta requires individuals to file an annual tax return. Specific rules and deadlines apply to private individuals who are resident in Malta or who earn income there.

Who Must File a Tax Return?

In Malta, all residents with income above the personal allowance threshold are generally required to file a tax return. This also applies to non-residents who earn Maltese-source income.

Income Tax Rates for Individuals

Malta levies income tax on a progressive scale. The tax-free allowance is €9,100 for single individuals. The top rate is 35% on income exceeding €60,001. Special regimes exist for certain new residents and expatriates.

Deadlines and Submission

The Maltese individual income tax return is generally due by the end of June of the following year. The Commissioner for Revenue offers an online portal for electronic filing. Late submissions may be subject to penalties.

Professional Assistance

Preparing a Maltese tax return can be complex, especially where income arises in multiple countries or special regimes such as the remittance basis apply. Dr. Werner & Partners can assist you with the preparation and submission of your Maltese tax return.