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 2005
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 2005
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 - 3100
0
0
3101
- 4100
0.15
465
4101
- 5000
0.20
670
5001
- 6000
0.25
920
6001 -
6750
0.30
1220
6751 &
over
0.35
1557.50
Married Rates - temporary residents y/a 2005
applicable to couples who are married and living
together
Chargeable
Income (Lm)
Tax
Rate
Subtract
(Lm)
0 - 4300
0
0
4301
- 6000
0.15
645
6001
- 7250
0.20
945
7251
- 8500
0.25
1307.50
8501 -
10000
0.30
1732.50
10001
& over
0.35
2232.50
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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