Tax Rates for Permanent Residents

Single Rates

Applicable to single persons, widows/widowers, separated persons and to married persons who opt for a separate computation.

Married Rates 

Applicable to couples who are married and living together

(1)  Permits granted prior to 1st January, 1988.

Permanent Residents who were granted permit between 14th November 1972 and 31st December 1987 are subject to a minimum tax of €2325 from which a credit for double taxation relief may be deducted.

(2)  Permits granted from 1st January, 1988 onwards.

Permanent residents who were granted a permit or certificate on or after 1st January 1988 up to 31st December 2011 are subject to tax at the rate of 15 cents for every euro, provided that the minimum tax liability is €4192.

Note:  all income arising in Malta (including income from Capital Gains) is taxable under the Standard tax rates. Such income shall be deemed to constitute the last part of the individual total income for the relative year.