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Income from Part Time

• Tax on Income from Part Time
• Part Time Employment
• Part Time Self Employment
• Other Questions

Other Topics

• General Questions
• Final Settlement System
• Tax Index of Financial Data
• Host Families
• Capital Gains Tax
• Income From Part-Time Work
• IR Services On-Line
• Reduction in Add. Tax & Interest
• Power to Request Information

1. Is there any other part-time income which does not qualify for taxation at the 15% rate?

   Yes, here are a few examples:

   • remuneration paid by Government to holders of an office, including members on boards or tribunals, and Members of Parliament and Local Councils;
   • remuneration paid to pensioners who take up employment with Government or provide services in any capacity to Government, parastatal bodies, corporations or other Government organisations or companies in which the Government has a controlling interest;
   • fees and other payments made to members of the Board of Directors of companies or to members on boards of public corporations.

   Where the Commissioner has reason to believe that an activity is not, in fact, carried on a part-time basis but is actually the individual’s normal activity or merely the performance of over-time, he shall consider such activity as not being on a part-time basis - even if tax would have been paid thereon at 15%.

2. What should I do if I realise that it would have been more beneficial to me had the 15% tax not been deducted?

   You should declare your part-time income together with your other income in the income tax return. The tax due will be calculated on your total income and the tax that was withheld will be credited to your account and set-off against the tax due on your other income. Any overpaid tax will be refunded to you.