Author: Malta Handbook Editorial Team

The TA24 form enables landlords in Malta to declare residential rental income and elect for the fifteen percent final withholding tax rate.

The TA22 form allows self-employed individuals in Malta to estimate and pay provisional income tax in three yearly instalments.

Maltese self-employed tax rules require Jobsplus registration, Class two social security payments, provisional tax, and annual tax returns.

Maltese property taxation details explain the absence of annual taxes, recurring ownership costs, and transaction fees like stamp duty for buyers.

Maltese tax regulations do not impose an annual wealth tax on assets, instead taxing specific income, transactions, and property capital gains.

Malta levies no direct inheritance tax, yet heirs must pay a five percent stamp duty on transferred real estate and certain company shares.

Malta crypto taxation principles determine whether your trading and staking activities are taxed as income or treated as exempt capital gains.

Cryptocurrency taxation in Malta depends on whether your activities constitute trading or investment, alongside your residence and domicile status.

Bonus taxation in Malta treats employer payments as regular employment income, which employers deduct through the progressive system.

Maltese tax rules outline specific allowances for education, childcare, and pensions, while detailing which common personal expenses are non-deductible.