28 Mar INCOME TAXATION

How does personal income taxation work in Malta?

The income of natural persons, in Malta, provides for the calendar year as the tax period and is taxed according to the following types of income:

business income

self-employment

employee

investment income

income from capital gains

The taxation of natural persons in Malta: similar to what happens almost everywhere in the world, it is closely related to the place where the natural persons have established their ordinary residence or domicile.

There are five types provided by the Income Tax that we will analyze together in the next articles.

How does personal income taxation work in Malta? We explain it to you!

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