Get Malta Taxes 2020-2025

Non-Maltese nationals and companies resident in Malta for tax purposes are issued with a unique Malta tax number consisting of 9 digits, automatically generated by the CfR. Malta TINs serve as a means of identification for income tax purposes, tax on wages and salaries and for withholding tax purposes.

Maltese Tax Residency Defined Residents of Malta who are in the country for 183 days or more are treated as tax residents within that period. New residents become categorised as such from their arrival date, not including the duration of stay in a previous year.

Maltese registration plates are the number plates used within Malta to uniquely identify motor vehicles. Since 1995, the three letter, three number system (ZZZ 999) has been in use in Malta for vehicle registration.

An ITIN, or Individual Taxpayer Identification Number, is a tax processing number only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get a Social Security Number (SSN). It is a 9-digit number, beginning with the number "9", formatted like an SSN (NNN-NN-NNNN).

Tax residency: the 183 Days rule Malta taxation is based on domicile (not residency or citizenship status). This means if you are not domiciled in Malta, then only income and capital gains generated from activities inside Malta are fully taxable. Income arising outside of Malta and not sent to Malta is not taxable.

How to Get a Tax Number in Malta as a Self-Sufficient Resident In person at the Internal Revenue Department (IRD) in Floriana. In person at the IRD office in Victoria (Gozo) Mailing a form to the IRD. Completing an online application.

Tax residency in Malta is a facts-based test, and the following factors are usually taken into account to determine the residency of individuals: Place of abode; Physical presence, i.e., > 183 days; Regularity and frequency of visits; Intention to reside in Malta; Ties of birth; Relations of the family; and.

A non-resident individual is taxed only on income and chargeable gains arising in Malta. Individuals are subject to tax on income arising in a calendar year (i.e. the basis year), which is assessed to tax in the year following the year in which it arises (i.e. the year of assessment).