Government of Malta - Inland Revenue Department

22/8/2008

Tax Rates

The following tables should be used by taxpayers residing in Malta for income tax purposes to compute the amount of tax on chargeable income in step 21 of the income tax return. Note that different rates of tax apply to non residents. A copy of the non resident tax rates can be obtained from the IRD Taxpayer Service Section.

Basis Year 2002
Single Rates			Married Rates
Chargeable Income	Tax Rate	Subtract	Chargeable Income	Tax Rate	Subtract
0 – 3000	0	0	0 – 4100	0	0
3001 – 4000	0.15	450	4101 – 5900	0.15	615
4001 – 6000	0.25	850	5901 – 8400	0.25	1205
6001 & over	0.35	1450	8401 & over	0.35	2045

Basis Year 2001
Single Rates			Married Rates
Chargeable Income	Tax Rate	Subtract	Chargeable Income	Tax Rate	Subtract
0 – 3000	0	0	0 – 4000	0	0
3001 – 4000	0.15	450	4001 – 5500	0.15	600
4001 – 6000	0.25	850	5501 – 7500	0.25	1150
6001 & over	0.35	1450	7501 & over	0.35	1900

Basis Year 2000
Single Rates			Married Rates
Chargeable Income	Tax Rate	Subtract	Chargeable Income	Tax Rate	Subtract
0 – 3000	0	0	0 – 4000	0	0
3001 – 4000	0.15	450	4001 – 5500	0.15	600
4001 – 6000	0.25	850	5501 – 7500	0.25	1150
6001 & over	0.35	1450	7501 & over	0.35	1900

Basis Year 1999
Single Rates			Married Rates
Chargeable Income	Tax Rate	Subtract	Chargeable Income	Tax Rate	Subtract
0 – 3000	0	0	0 – 4000	0	0
3001 – 4000	0.15	450	4001 – 5500	0.15	600
4001 – 5000	0.20	650	5501 – 7000	0.20	875
5001 – 6500	0.25	900	7001 – 8500	0.25	1225
6501 – 8000	0.30	1225	8501 – 10000	0.30	1650
8001 & over	0.35	1625	10001 & over	0.35	2150

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Basis Year 2002

Basis Year 2001

Basis Year 2000

Basis Year 1999