Malta adopts beneficial tax bands for parents

Dr. Trudy Marie Attard | Published on 21 May 2012

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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:

For every euro of the first €9,300 … 0c

[0 – 9,300]

For every euro of the next €6,500 .. 15c

[9, 301 – 15, 800]

For every euro of the next €5,400 .. 25c

[15, 801 – 21, 200]

For every euro of the remainder … 35c.

[21, 201 +]

The tax compliance team at Chetcuti Cauchi would be able to assist in the individual application of the new tax bands.


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