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Malta Income Tax Rate for 2017, 2016, 2015, 2014, 2013

Malta Personal Income Tax Rate 2016

Malta Single Income tax Rate 2016

Chargeable Income (?)

 

Tax Rate

0 to 9,100

0%

9,101 to 14,500

15%

14,501 to 19,500

25%

19,501 to 60,000

25%

60,001 and over

35%

 

 

 

Malta Married Income tax Rate 2016

Chargeable Income (?)

 

Tax Rate

0 to 12,700

0%

12,701 to 21,200

15%

21,201 to 28,700

25%

28,701 to 60,000

25%

60,001 and over

35%

 

Malta Parent Income tax Rate 2016

Chargeable Income (?)

 

Tax Rate

0 to 10,500

0%

10,501 to 15,800

15%

15,801 to 21,200

25%

21,201 to 60,000

25%

60,001 and over

35%

 

Malta Single Income tax Rate 2015

Chargeable Income (?)

 

Tax Rate

0 to 8,500

0%

8,501 to 14,500

15%

14,501 to 60,000

25%

60,001 and over

35%

 

Malta Married Income tax Rate 2015

Chargeable Income (?)

 

Tax Rate

0 to 11,900

0%

11,901 to 21,200

15%

21,201 to 60,000

25%

60,001 and over

35%

 

Malta Parent Income tax Rate 2015

Chargeable Income (?)

 

Tax Rate

0 to 9,800

0%

9,801 to 15,800

15%

15,801 to 60,000

25%

60,001 and over

35%

 

Malta Single Income tax Rate 2014

Chargeable Income (?)

 

Tax Rate

0 to 8,500

0%

8,501 to 14,500

15%

14,501 to 19,500

25%

19,501 to 60,000

29%

60,001 and over

35%

 

Malta Married Income tax Rate 2014

Chargeable Income (?)

 

Tax Rate

0 to 11,900

0%

11,901 to 21,200

15%

21,201 to 28,700

25%

28,701 to 60,000

29%

60,001 and over

35%

 

Malta Parent Income tax Rate 2014

Chargeable Income (?)

 

Tax Rate

0 to 9,800

0%

9,801 to 15,800

15%

15,801 to 21,200

25%

21,201 to 60,000

29%

60,001 and over

35%

 

Malta Single Income tax Rate 2013

Chargeable Income (?)

 

Tax Rate

0 to 8,500

0%

8,501 to 14,500

15%

14,501 to 19,500

25%

19,501 to 60,000

29%

60,001 and over

35%

 

Malta Married Income tax Rate 2013

Chargeable Income (?)

 

Tax Rate

0 to 11,900

0%

11,901 to 21,200

15%

21,201 to 28,700

25%

28,701 to 60,000

29%

60,001 and over

35%

 

Malta Parent Income tax Rate 2013

Chargeable Income (?)

 

Tax Rate

0 to 9,800

0%

9,801 to 15,800

15%

15,801 to 21,200

25%

21,201 to 60,000

29%

60,001 and over

35%

 

 

Malta Income Tax Rates 2014 and Deductions

Malta Income Tax Rate for Individual Tax Payers

Corporate Tax Rates in Malta

Corporate Income tax rate is 35%. There are reduced rates for certain companies.

A company is resident if incorporated in Malta. Companies not incorporated in Malta but having their business management in Malta are regarded as resident too.

There is no obligation to deduct tax at source from a dividend paid to foreign residents. There is zero withholding tax on interest and royalties paid to foreign residents.

Passive or capital income from a "participation holding" have participation exemption.

"Participation Holding" is defined in general for holding of 10% or more in a non-resident entity, subject to some alternative tests

Tax Deductions at Source in Malta

Malta tax rates for deduction at source:
Dividends- 0%.
Interest- 0%.
Royalties- 0%.

Malta Dates of filing Returns / Reporting and Payment

Reporting Dates for an Individual in Malta

The tax year is the calendar year ending on 31st December.

The date for filing an annual return is 30th August.

During the year, a self-employed person must make 3 equal advance payments on April 30, August 31 and December 31. The advance payment is based on the taxable income for the previous year.

Should there still be tax payable, it should be paid by the August 31 following the end of the tax year.

An employed person whose employer has deducted monthly tax from his salary is not bound to file an annual return. Nevertheless, an employed person must submit a declaration by June 15.

A similar declaration must be filed by an individual in respect of his income from a pension, dividend from a local corporation, and income from an investment in respect of which tax of 15% was deducted at source.

Reporting and Payment Dates for a Limited Company in Malta

The date for submitting a report is June 30. In practice, a report may be submitted up until September 30.

Advance payments for a company are on the dates and in the amounts specified for an individual.

Annual tax differentials must be paid by September 30.

 

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