Part-time tax calculator Malta
If you have a full-time job, a pension, or you study full-time, you can pay a flat 10% on the income from a part-time job or activity.
Enter your part-time income and say whether it is employment or self-employment. You get the tax and the part taxed normally.
How it's calculated
- Part-time income up to the limit pays 10%: €10,000 for part-time employment and €12,000 for part-time self-employment.
- Income above the limit is added to your other income and taxed at your normal rates.
An example
A full-time worker who earns €6,000 from a weekend job pays 10%, which is €600.
Frequently asked questions
Who can use the flat rate?
Residents who also have a full-time job registered with Jobsplus, receive a pension taxable in Malta, or are in full-time education or an apprenticeship.
What conditions apply to part-time self-employment?
The activity has to be registered with Jobsplus, employ no more than two part-time workers, keep proper accounts, be for someone other than your full-time employer and be registered for VAT where required.
Can I choose to be taxed normally?
Yes. You can declare all your part-time income in your tax return, and any flat-rate tax already paid is credited or refunded.
Key terms
- Part-time work
- Work done on top of a full-time job, a pension or full-time studies.
- Jobsplus
- Malta's public employment service, where jobs and part-time activities are registered.
Up-to-date official data
Data checked against the official source on .
We check the official sources automatically, every day.
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