Malta | Part-time self employed – TA22 2019 – deadline 30th April 2020

The deadline for the submission of the TA22 Form for income of 2019 is the 30th April 2020 (until further notice).  Late submission may be refused and the income will have to be declared in the taxpayer’s tax return and charged at normal rates. This tax is not eligible for postponement of the COVID-19 incentives.   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.

For more information on how we can assist you with your TA22 Form and on your taxation matters, link to our dedicated services pages:
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Extract from CfR’s Notice issued on the 23rd April 2020

  1. Payments can only be made at Malta Post until 30/04/2020.
  2. Payments including interests can continue to be made online after 30/04/2020 on the CfR website (TA22, TA24). Interests are calculated by the system when filling in details.
  3. Payments by cheque (payable to CfR) after 30/04/2020 sent to the office of the CfR will only be accepted if they include the interest incurred. Any cheques received after that date not including interests will be returned to taxpayers to adjust amounts of cheque to include interest.

2014 - 2019 Reduced Tax Rates for Part-Time Self-Employed

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

2018 - 2013 Reduced Tax Rates for Part-time Self-Employed

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

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