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Information

RESIDENT TAX RATES         

Single rates*  -     0%   €0 - 9.1K

                          15%    €9.1K - 14.5K

                          25%    €14.5K - 60K

                          35%    €60K & over

Married  rates* -  0%   €0 - €12.7K

                          15%   €12.7K - 21.2K

                          25%   €21.2K - €60K

                          35%   €60K & over

Parent rates*        0%     €0 - 10.5K 

                          15%   €10.5K - 15.8K

                          25%   €15.8K - €60K

                          35%   €60K & over

 

* applicable for Y/A2021 (basis 2020)

Note: different brackets and rates may apply to previous years

COMPANY TAX RATES
35% - Corporate rate applicable to all companies

VAT RATES
18% - Full rate - unless prescribed
  7% - Licenced accommodation
  5% - Reduced - as prescribed

REFUNDS FOR FORIEGN OWNED COMPANIES
The ACIT regime provides for the following refunds:
- 5/7 of Malta tax paid (25%) on passive income
- 6/7 of Malta tax paid (30%) on trading income
- Full exemption (35%) or particpating exemption in situations of participating holdings

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