FAQs - Taxation Matters

 Personal Tax Rates Basis Year 2012 - FSS update      

 Personal Tax Rates Basis Years [2013] [1998 - 2012]

 Non-Resident Tax Rate Tables

 Part-Time Work Rules

 Personal Income Tax - General information

 TIFD - General information

 TIFD reference codes

 Deduction (Wear & Tear of Plant & Machinery) Rules - L.N. 298 of 2001

 Tax treatment for Student Host Families

 Capital Gains Tax Rules

 Conditions for submission RA4
    (Tax Credit for woman returning to employment)

Taxation Related Forms

 ST1 - Company settlement tax payment form

 PT1 - Provisional Tax & Social Security payment form

 Provisional Tax Reduction form

 TA22 - Part-time self employed declaration form

 TA23 - Payment of under-deducted tax (part-time work) form

 RA3 - Claim for facilitator services in private schools

 RA4 - Claim for tax credit for women returning to employment

 RA7 - Claim for tax credit for women returning to employment

 RA9 - Claim for tax credit for women returning to employment

 RA15 - MicroInvest Tax Credit for Micro Enterprises & Self-Employed

 Capital Gains Forms
      Notice of Transfer of a Right referred to in Article 5(1), Income Tax Act - Schedule B
      Notice of Transfer of a Promise of a Right referred to in Article 5(1) - Schedule B1
      Transfer of shares [Controlling Interest] - Schedule C - Rule 5(10)
      Transfer of shares [Non-Controlling Interest] - Schedule D - Rule 5(10)
      Notice of Transfer of shares [Exempt from CGT] - Schedule E - Rule 5(14)
      Notice of changes in the issued share capital or voting rights - Schedule F - Rules 5A(5)
      Statement in an alteration of voting rights, allotment, conversion or
             Statement in a reduction of share capital
             Fifth Schedule - Rule 12(5) - Duty on Documents and Transfers Rules, 1993
      Statement in a transfer of company shares -
             Sixth Schedule - Rule 11(3) - Duty on Documents and Transfers Rules, 1993
      Statement in a transfer of shares exempt from duty -
             Seventh Schedule - Rule 12(8) - Duty on Documents and Transfers Rules, 1993

 Expatriates taxpayer registration form

 IRWEB02  - Appointment of tax practitioner form

 Wedding grant application form

 Funeral grant application form

 Musical instrument grant application

 Sports fees claim form

More forms.........

Tax Related Utilities

 Maltese Tax Return Calculator

 Inland Revenue Department Customer Care Tel: 22962296

Relevant Tax Legislation

Income Tax ACT & Subsidiary Legislation List

Income Tax ACT (Cap. 123)

      Capital Gains Rules - (S.L. 123.27)

      Part-Time Work Rules -(S.L. 123.39)

      Tax on Property Transfer Rules, 2006 (S.L. 123.92)

      Fringe Benefits Rules (S.L. 123.55)

      Pre-Trading Expenditure Regulations (S.L. 123.62)

      Income Tax Exemption Order (S.L. 123.21)

      Deductions for Donations to approved Philanthropic Institutions
      Notice (S.L. 123.23)

      Sale of Agricultural Produce Rules (S.L. 123.80)

      Deductions (Euro Related Expenditure) Rules, 2007

      Tax Credit (Women returning to employment) Rules
      (S.L. 123.81) 

      Tax Accounts (Income Tax) Rules (S.L. 123.101)

      Donations (Sports & Culture) Rules, 2008 (S.L. 123.102)

 Income Tax Management ACT (Cap. 372)

Duty on Documents and Transfers ACT & Subsidiary Legislation List

Duty on Documents & Transfers ACT (Cap. 364)

Value Added Tax ACT & Subsidiary Legislation List

Value Added Tax ACT (Cap. 406)

 Business Promotion ACT (Cap. 325)

 Prevention of Money Laundering Act (Cap. 373)

      Prevention of Money Laundering and Funding of Terrorism Regulations (S.L. 373.01)

More legislation................

Tax Related Websites

Inland Revenue Department

Ministry of Finance

Related Links