FAQs - Taxation Matters

 Personal Tax Rates Basis Year 2010      

 Personal Tax Rates Basis Years 1999 - 2009

 Non-Resident Tax Rate Tables

 Part-Time Work - New regulations 2005 (Max income taxed at 15% for married couples = Lm3,000 in the aggregate)

 Budget 2009 excerpts

 Personal Income Tax - General information

 TIFD - General information

 TIFD reference codes

 Deduction (Wear & Tear of Plant & Machinery) Rules - L.N. 298 of 2001

 Tax treatment for Student Host Families

 Capital Gains Tax Rules

 Conditions for submission RA4
    (Tax Credit for woman returning to employment)

Taxation Related Forms

 ST1 - Company settlement tax payment form

 PT1 - Provisional Tax & Social Security payment form

 Provisional Tax Reduction form

 TA22 - Part-time self employed declaration form

 TA23 - Payment of under-deducted tax (part-time work) form

 RA4 - Claim for tax credit for women returning to employment

 IRWEB02  - Appointment of tax practitioner form

 Wedding grant application form

 Funeral grant application form

 Musical instrument grant application

 Sports fees claim form

More forms.........

Tax Related Utilities

 Maltese Tax Return Calculator

 Inland Revenue Department Customer Care Tel: 22962296

Relevant Tax Legislation

 Income Tax ACT (Cap. 123)

Capital Gains Rules - (S.L. 123.27)

Part-Time Work Rules -(S.L. 123.39)

Tax on Property Transfer Rules, 2006 (S.L. 123.92)

Fringe Benefits Rules (S.L. 123.55)

Pre-Trading Expenditure Regulations (S.L. 123.62)

Income Tax Exemption Order (S.L. 123.21)

Deductions for Donations to approved Philanthropic Institutions Notice (S.L. 123.23)

Sale of Agricultural Produce Rules (S.L. 123.80)

Deductions (Euro Related Expenditure) Rules, 2007

      Tax Credit (Women returning to employment) Rules
       (S.L. 123.81) 

      Tax Accounts (Income Tax) Rules (S.L. 123.101)

      Donations (Sports & Culture) Rules, 2008 (S.L. 123.102)

 Income Tax Management ACT (Cap. 372)

 Duty on Documents & Transfers Act (Cap. 364)

 Value Added Tax ACT (Cap. 406)

 Business Promotion ACT (Cap. 325)

 Prevention of Money Laundering Act (Cap. 373)

Prevention of Money Laundering Regulations (L.N.199 of 2003)

More legislation................

Tax Related Websites

 Inland Revenue Department

 Ministry of Finance

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