applicable to single persons, widows/widowers,
seperated persons and to married persons who
opt for a separate computation
Chargeable
Income (Lm)
Tax
Rate
Subtract
(Lm)
0 - 1800
0
0
1801 & over
0.15
270
Married Rates - permanent residents Y/a 1999
applicable to couples who are married and living
together
Chargeable
Income (Lm)
Tax
Rate
Subtract
(Lm)
0 - 2500
0
0
2501 & over
0.15
375
These rates apply
to all permanent residents, including those
who were granted permits before 14 november
1972.
Permanent residents who were granted permit
between 14 November 1972 and 31 December 1987
are subject to a minimum tax of Lm1,000 from
which a credit for double taxation relief may
be deducted.
Permanent residents who were granted permit
on or after 1 January 1988 are subject to a
minimum tax of Lm1,000 after allowing for a
credit for double taxation relief.
Single Rates - temporary residents y/a 1999
applicable to single persons, widows/widowers,
seperated persons and to married persons who
opt for a separate computation
Chargeable
Income (Lm)
Tax
Rate
Subtract
(Lm)
0 - 3000
0
0
3001 - 4000
0.15
450
4001 - 5000
0.20
650
5001 - 6500
0.25
900
6501 - 8000
0.30
1225
8001 & over
0.35
1625
Married Rates - temporary residents y/a 1999
applicable to couples who are married and living
together
Chargeable
Income (Lm)
Tax
Rate
Subtract
(Lm)
0 - 4000
0
0
4001 - 5500
0.15
600
5501 - 7000
0.20
875
7001 - 8500
0.25
1225
8501 - 10000
0.30
1650
10001 & over
0.35
2150
The term "temporary
resident" includes residents with extended
visas; individuals who hold a working permit;
and foreigners who have maltese spouses.
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