Tax in Malta

Instead of wasting your time lecturing people, I bet you could have answered my question. I have search the net before posting this one but I am still confused because there are so many different laws for EU resident and non EU resident.

Khalaurito wrote:

Hello guys,

I am from Mauritius and I will be working on a long-term basis in Malta soon and i will like to know what tax would be applicable to me. 

I read somewhere that it was 0% if i earn less than 8000€ per month. Is that true?

Thank you for your time.

Hope this is a little more helpful!

The normal is 15% on earnings above €8500 - PER YEAR!

Single Person Rates pa.
    0 - 8,500                                0%
      8,501 - 14,500              15%   
     14,501 - 60,000              25%   
    60,001    and over       35%
Not sure that it is the same for TCN's but I would imagine it is.

Ray.

Thank you very much Ray.

Don't forget about SSC payments as well.

https://ird.gov.mt/services/ssccalculator.aspx

Please see excerpt:

‘…..Residency Status:

Different rates of tax apply to taxpayers who are not residents of Malta.

Therefore you are to indicate your residency status for income tax purposes in your tax return.

Non resident taxpayers:

As a general guideline, a non-resident may be defined as a foreign employee whose stay in Malta is less than 183 days……'

Source: See pages 7 and 40 of - Help to complete your Tax Return. Basis year 2014. Year of Assessment 2015. Published by the Inland Revenue Department Malta:

https://ird.gov.mt/downloads/individual … 014_en.pdf

In addition, please see:

https://www.expat.com/forum/viewtopic.p … 06#2806112

The OP referred to being here long term and therefore would be classed as a resident for tax purposes as he would be here for more than 183 days

Ray

Please note: ‘……..As a general guideline, a non-resident may be defined as a FOREIGN {that is, an EU / EEA / Swiss resident} employee whose stay in Malta is less than 183 days……'

In addition, please see:

https://www.expat.com/forum/viewtopic.p … 62#2891344

Fionn wrote:

Please note: ‘……..As a general guideline, a non-resident may be defined as a FOREIGN {that is, an EU / EEA / Swiss resident} employee whose stay in Malta is less than 183 days……'

In addition, please see:

https://www.expat.com/forum/viewtopic.p … 62#2891344

Not sure why you posted this twice? Also how is this relevant to the OPs question?

Basis year 2016 personal income tax rates for residents.

https://ird.gov.mt/services/taxrates.aspx#2016

Basis year 2016 personal income tax rates for those regarded as non-residents.

https://ird.gov.mt/services/taxrates_nr.aspx

It makes sense to ensure the Maltese tax authorities do not owe you a refund:

https://www.expat.com/forum/viewtopic.p … 803#752695