Amendment to the Donations to Community Chest Fund Rules
LN 63 of 2023 has revised the Donations (Community Chest Fund) Rules, deleting Sub-rule (2) of rule 2....
10 April 2023
Amendment to the Exemption from Tax on Certain Property Transfers Rules
The Exemption from Tax on Certain Property Transfers Rules (SL 123.199) have been revised by LN 77 of 2023....
10 April 2023
CfR Manual on Taxation of Income from Part Time Work
The CfR Manual on Taxation of Income from Part Time Work, as at 27th March 2023, is available here....
10 April 2023
CfR Manual on Taxation of Rental Income
The CfR Manual on Taxation of Rental Income as at March 2023 is available here....
10 April 2023
Tax Credit for costs of therapy for children with disability
The Tax Credit (Costs of Therapy provided to Children with Disability) Rules, 2023 were published on 4 April 2023. The rules provide for a tax credit of eur200 in connection with qualifying costs incurred in the year immediately preceding the year of assessment commencing on or...
6 April 2023
Budget Measures Implementation Act Published
The Budget Measures Implementation Act - Act XII of 2023 - was published on 4 April 2023. The Act revises the following legislation: the Customs Ordinance the Income Tax Act the Social Security Act the Motor Vehicles Registration and Licensing Act the Income Tax Management Act ...
6 April 2023
Filing Deadlines this month
A reminder that Manual Corporate Income Tax returns and all tax payments for FY ending 31 January 2022 - 30th June 2022 must reach the Office of the Commissioner for Revenue by 31st March 2022 (visit cfr.gov.mt) ...
20 March 2023
Changes to the Tax Rebate for Pensioners rules
Changes to the Tax Rebate (Pensioners) Rules (SL 123.179) were published in LN 49 of 2023 applicable to income earned on or after 1 January 2023....
9 March 2023
Tax exemption thresholds for pensions revised
The Pensions (Tax Exemption) Rules have been updated by LN 48 of 2023. The revised rules, which enter into effect from 1 January 2023, update the exemption thresholds for pensions income derived by an individual on or after 1 January 2022....
9 March 2023