TA 26 – Payment of 7.5% Tax rate for Creative Practitioners.

This form is to be used by a self-employed person who is opting to pay tax at 7.5% on income derived from a full-time or part-time artistic activity.  The 7.5% tax rate is to be applied as from basis 2026 u to a net of €50,000.  When this option is applied; the rest of the income is to be added to the other sources of income and taxed at the applicable progressive rates.

The tax is final and no set-off or refund can be claimed in respect of this tax.

Payment is to be made by not later than the 30^th April of the year following the relevant year.  Interest at the rate of 0.6% per month will be incurred on any late payments made.

The income shall be deemed to have been income derived from an artistic activity, if is has been so certified by the Arts Council Malta.  This approval must be attached with the online TA26 form being submitted.

Click here to proceed with your TA26 submission and payment.