Malta has implemented new tax bands for parents who maintain children, whether the children are under their custody or through the payment of child maintenance ordered by the courts.
Malta has implemented new tax bands for parents who maintain children, whether the children are under their custody or through the payment of child maintenance ordered by the courts.
As of 2012, where:
1. the child is under 18 years, or 21 years if receiving full-time instruction at a tertiary education establishment, and,
2. the child is not gainfully occupied, or if gainfully occupied did not earn more than €2,400 during the year, then the parent shall be entitled to be charged to tax at the following rates:
The tax compliance team at Chetcuti Cauchi would be able to assist in the individual application of the new tax bands.
