In Malta, employees may opt for one of several Tax Rates. These rates are pre-created on Buddy and follow compliance-related calculations.
Main Tax Rates:
- Single
- Married
- Parent
- Other
- Non-Resident Tax Rate
- Highly Qualified Person (see CFR Tax Guidelines on HQP Rules)
For an explanation on the calculation of main tax rates, see: FSS (Tax) Calculation
Part-time Tax Rates
- Part-time (Qualified) (see: how to set employees as Part-time (Qualified))
- Nil Tax Rate
Main or Part-time Tax Rates (Depending on Employment Status)
- Qualified Sports
- Overseas Employment 15%
More information on the Main Tax Rates for 2024 can be found on the CFR Portal.
For Employees that do not pay FSS and SSC locally, kindly look at How to Setup Employees that Pay Taxes Abroad.