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Malta | Part-time self employed – TA22 – 30th June

Malta | Part-time self employed – TA22 – 30th June

The deadline for the submission of the TA22 Form is the 30th June.  Late submission will be refused and the income will have to be included in the taxpayer’s tax return and charged at normal rates.  The form may be submitted online or in paper format.

For eligibility and procedure click here.

A taxpayer working as self-employed on a part-time basis may qualify for the 15% flat tax rate on the declared net profit up to a maximum of €12,000 (maximum tax charged at 15% = €1,800).  If eligible the taxpayer is to submit a TA22 Form and make the necessary payment annually by the 30th June of the following year.  Only the remainder of the net profit in excess of €12,000 is to be declared by the taxpayer in the personal income tax return.

2014 - 2016 part-time self employed reduced tax rates

Maximum Net Profit = €12,000 – Maximum Tax at 15% = €1,800

2008 - 2013 part-time self employed reduced tax rates

Maximum Net Profit = €7,000 – Maximum Tax at 15% = €1,050

 

For more information on how we can assist you with your TA22 Form and on your taxation matters, link to our dedicated services pages:
for businesses
for individuals

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