individual
Individual
Taxation for Individuals
Tax Return Cycle
Tax Rates
Social Security Contribution Rates
SSC Calculator
Tax Residence
Foreign Workers
Special Schemes
Individual Deductions
Part-Time Self Employment (TA22)
Part-Time Employment (TA23)
Tax on Rental Income (TA24)
Expatriates Registration Form
RA Forms
Downloads
FAQs
Tax on Artistic & Creative Income (TA26)
self employed
Self-Employed
Registration
Tax Return Cycle
VAT Return Cycle
Tax Rates
Social Security Contributions Rates
Employers FSS Registration
Self-Employed (TA22)
Tax on Rental Income (TA24)
RA Forms
Online Services
Downloads
final settlement system
FSS System
Registration as Employer
Reporting Obligations
Fringe Benefits
FSS Circulars
FSS Circular Archives
Tax Rates
Social Security Contribution Rates
SSC Calculator
FSS Calculator
Legal Notices
Employers eForms
Downloads
value added tax
VAT
VAT
VAT e-Services
pensioners
Pensioners
Pension Income in Malta
Types of Pensions
Tax Rebate on Pension Income Received after 61 years of age
Tax Exemption on Pension Income Received after 61 years of age
Widow's Pension
Pensioners, Self-Employed and Provisional Tax Payments
Overseas Pensions Double Taxation Agreements
Personal Retirement Scheme Reports
Submitting your Tax Return
Downloads
duty
Property Taxes
Promise of Sale
Buying Property
Selling Property
Assessment
Objections
Collection
Acquisition of Immovable Property in Malta by Non Residents
General Information on Duty
Downloads
FAQs
inheritance
Inheritance
Inheritance Tax
Declaration Causa Mortis
Exemptions
Assessments
Objections
Refunds
Downloads
General Information of Duty
FAQs
customs
Share Transfers
Share Transfers
General Information of Duty
Guidelines
Downloads
FAQs
new section 1
Legal and Technical
Legal & Technical
Clarifications
Tax Guidelines
Tax Manuals
FAQs
new section 2
Legislative Developments
2026
2025
2024
2023
2022
corporate
Corporate
Corporate Tax
Company Registration
Income Tax
VAT
Downloads
Tax on Rental Income (TA24)
Liquidation and Insolvency
international tax unit
International Affairs
International Direct Taxation
International Legislation and Agreements
International Tax Cooperation
Public Owned Companies
final settlement system
FSS System
Registration as Employer
Reporting Obligations
Fringe Benefits
FSS Circulars
Tax Rates
Social Security Contribution Rates
SSC Calculator
FSS Calculator
Legal Notices
Online Services - Employers
value added tax
VAT
VAT
VAT e-Services
partnerships
Partnerships
Registration of a Partnership for Income Tax Purposes
Registration of Partnerships for VAT Purposes
Downloads
liquidation and insolvency
Legal and Technical
Tax Guidelines
Legal & Technical
Tax Manuals
Clarifications
FAQs
legal and technical
Legislative Developments
2026
2025
2024
2023
2022
customs
ECO
ECO on Accommodation
ECO on Products
Explanatory Notes on Eco Act
individual
Private Individuals
Accompanied Excise Goods From EU or From Third Countries
Contact Customs at Malta International Airport
Importation into Malta of Used Household and Personal Belongings Upon Transfer of Residence from a Non EU Country
Importing Live Animals/Pets into Malta 
Information to Travellers on Cash Declaration
Intellectual Property Rights - Cross Border Measures
self employed
Business
Introducing the New UCC National Import System Upgrade
Completing Customs Declarations
CES Training
All you Need to Know About Excise
Updates on Excise - April 2026
An Introduction to Taric
Binding Tariff Information Unit (BTIU)
Brexit
Clearances from Other Departments
Customs and Excise Forms
E-Commerce
Economic Operators
Fees and Charges
Intellectual Property Rights (IPRs)
Legislation
Manufacturing and Importing Tobacco Products
Payment Facilities
Penalty Increase On Illicit Cigarettes
The Transit/Free Zones Section
Travellers’ Allowances on Accompanied Goods from Non-EU or EU Countries
FAQs
final settlement system
Electronic Systems
Customs Electronic Systems (CES) 
Customs Systems Queries
National Import System (NIS)
System-To-System (SToS)
Gate Passes
National Export System (NES)
NCTS - P5
Import Control System 2 (ICS2)
AN-PN-TS System
Excise Movement Control System (EMCS)
User Guides

New Income Tax Rates For Year 2025

We have updated the Tax Brackets for 2025 which may be viewed here.

Calculate your taxes easily using our online tool:

FSS-FBT Sheet
FSS-FBT Guide

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