Tax Rates for Filing Singly
| Taxable Income (Euro) | Tax Rate |
| 0 to 9,100 | 0% |
| 9,101 to 14,500 | 15% |
| 14,501 to 60,000 | 25% |
| 60,001 and over | 35% |
Tax Rates for Married Couple
| Taxable Income (Euro) | Tax Rate |
| 0 to 12,700 | 0% |
| 12,701 to 21,200 | 15% |
| 21,201 to 60,000 | 25% |
| 60,001 and over | 35% |
Tax Rates for Parents
| Taxable Income (Euro) | Tax Rate |
| 0 to 10,500 | 0% |
| 10,501 to 15,800 | 15% |
| 15,801 to 60,000 | 25% |
| 60,001 and over | 35% |
| Taxable Income (Euro) | Tax Rate |
| 0 to 700 | 0% |
| 701 to 3,100 | 20% |
| 3,101 to 7,800 | 30% |
| 7,801 and over | 35% |
- 12% on Transfer value of property. Only brokerage fee can be reduced from selling price.
- 7% if the seller has inherited the property before 25th January 1992
- 5% with holding tax, if the seller is not involved in property selling and property sold within 5 years
- 10% capital gain tax if the seller has acquired the property prior to 1 January 2004
Rental Income
Taxable rental income is calculated less:
- Any rent or ground rent payable to the owners relevant to the property
- License fee related to the Malta Travel and Tourism Act
- Interest expenses on housing loans
- Allowance of 20% on the gross income remaining after deducting the rent and license fees. The standard 20% allowance covers maintenance costs, repairs and related expenses.
If the non resident elected to be part of the Individual Investor Program, gross rental income will be taxed at a flat rate of 15%.
| Description | Tax Rate |
| Standard income tax rate on companies | 35% |
Shareholders are entitled to a refund of part or of all the tax paid by the company. Thus company profits will only be subject to tax at corporate level.