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Dip.Tax, B.A., LL.M.(Warwick), LL.D., MIT, TEP

International Tax & Legal Counsel

MALTA

 

 

 

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TAX RATES FOR
PERMANENT RESIDENTS

 

Permanent Resident Family inc. dependants are assessed to tax on a minimum of Lm12,000 annually (without deductions) at the same rate of 15%. This brings the net minimum tax liability of a permanent resident family to Lm1,800 (approx. €4,400 or US$5,400).

Tax Rate:

A flat 15% on income remitted to Malta.

Deemed remittance / chargeable income:

Assessed to tax on a minimum of Lm12,000 annually (w/o deductions).

Minimum tax liability irrespective of number of dependents:

Lm 1,800 after allowing for a credit for double taxation relief.

(approx. €4,400 or US$5,400)

 

Becoming a Permanent Resident of Malta

 

 

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