Tax Benefits

Personal Taxable Income Deductions in Malta

Personal Taxable Income Deduction on Approved Schools Fees
– Yearly Rates in Malta

Kindergarten level
(Maximum p.a. per child)
Primary level
(Maximum p.a. per child)
Secondary level
(Maximum p.a. per child)

2016

€1,300 €1,600 €2,300

2015

€1,300 €1,600 €2,300

2014

€1,300 €1,600 €2,300

2013

€1,300 €1,600 €2,300

2012

€1,300 €1,600  €2,300

Personal Taxable Income Deduction on Approved Church and Private School Transport Fees
– Yearly Rates in Malta

Year Annual Deduction
of approved fees
for children under 16
attending church and private schools
(Maximum p.a. per child)

2016

 €150

2015

 €150

 

 Download Application Form Download School Transport Claim Form VEH 65. The form for the 2015 fees is to be approved by the 26th February 2016 by Transport Malta.

Personal Taxable Income Deduction on Approved School Facilitator Fees
– Yearly Rates in Malta

Year Annual Deduction
of approved fees
for children requiring a facilitator
at fee-paying independent schools
(Maximum p.a. per child)

2015

 €9,320

2014

 €9,320

2013

 €9,320

2012

 €9,320

 

RA3 Form is required to attach to Income Tax Return  Request Form from Inland Revenue Department on (+356) 2296 2296

Personal Taxable Income Deduction on Approved Childcare Centre Fees
– Yearly Rates in Malta

Year Children under 12
Annual Deduction
of fees of approved
Childcare Centres
(Maximum p.a. per child)

2016

 €2,000

2015

 €2,000

2014

 €2,000

2013

 €1,300

2012

 €1,300

Personal Taxable Income Deduction on Approved Sport Activities
– Yearly Rates in Malta

Year Children under 16
Annual Deduction
of fees approved by the
Malta Sports Council
(Maximum p.a. per child)

2016

 € 100

2015

 € 100

2014

 € 100

2013

 € 100

2012

 € 100

 

 Download Form Download Sport Fees claim for personal taxable income deduction Form

Personal Taxable Income Deduction on Approved Private Home Fees
– Yearly Rates in Malta

Year Annual Deduction
of approved fees
for oneself or
for a family member in
– a private home for the elderly –
– a private home for the disabled –
– a respite centre for the disabled –
(Maximum p.a. per family member)

2016

 €2,500

2015

 €2,500

2014

 €2,500

2013

 €2,500

2012

 €2,500

Personal Taxable Income Deduction on Approved Tertiary Education Fees
– Yearly Rates in Malta

Year Deduction in respect
of fees of successfully
completed approved studies
at a recognised tertiary education  institution
(Maximum course fees)  Condition: Where the deduction cannot be fully set-off in one particular year this shall be carried forward to subsequent years

2016

 €10,000

2015

 €10,000

2014

 €10,000

2013

 €10,000

2012

 €10,000

 

 Download Form Download RA14 – Tertiary Fees claim for personal taxable income deduction Form

Personal Taxable Income Deduction on Approved Creative or Cultural Courses
– Yearly Rates in Malta

Year Children under 16
Annual Deduction
of fees approved by the
Malta Council for Culture and the Arts
(Maximum p.a. per child)

2016

 € 100

2015

 € 100

2014

 € 100

2013

 € 100

2012

 € 100

 

 Download Form Download Creative or Cultural Course Fees claim for personal taxable income deduction Form.

 Submit Form to: Culture & Creative Courses, Arts Council Malta, 16, Casa Scaglia, Mikiel Anton Vassalli Street, Valletta VLT 1311 or taxdoc@artscouncilmalta.org The Form must be completed together with the entity or individual providing the course and submitted to the Arts Council Malta by not later than 26 February 2016.