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© 2026 OpenAccountants. Accounting services and free, source-cited skills.

OpenAccountants is a trading name of Glimpse Ltd, a company registered in Malta. We do accounting and tax work for business owners under a separate written engagement. We are not a US CPA firm and do not perform audits; US returns are signed by a US CPA or enrolled agent named in your engagement. Our free skills and automated outputs are general reference material; using them does not create an engagement or submit a filing.

Malta · Income Tax

8 skills across 3 jobs. Each skill is authored by an accountant; the ones more colleagues stand behind rise to the top.

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Other skills in this area

6 skills
  • Malta Global Residence Programme (GRP): the flat-rate special tax status for non-EU nationalsSourced from the law

    Malta Global Residence Programme for non-EU nationals and its EU, EEA and Swiss twin, the Residence Programme: who can and cannot apply, the qualifying property bought or rented in Malta, Gozo or the south, the flat rate on foreign income brought to Malta and the yearly minimum tax shared by the beneficiary, the spouse and minor or disabled children, Malta-source income, foreign income kept abroad and capital gains, double tax relief, the day limit in any other country, insurance, resources and language conditions, the authorised registered mandatary and its penalty, the application fee, the 30 April payment and return, and what ends the status. Triggers: "Malta GRP", "Global Residence Programme", "Malta Residence Programme EU", "Malta flat tax on remittances".

    MSMichael Spiteri Staines🇲🇹
  • Malta residence programmes for wealthy families: Global Residence Programme, permanent residence and the nomad permitSourced from the law

    Compare Malta residence routes for wealthy, internationally mobile families and family offices: non-domiciled ordinary residence and the remittance basis with its minimum tax, the Global Residence Programme and the EU/EEA/Swiss Residence Programme (flat rate on remitted foreign income, minimum tax, property and rent thresholds, dependants, the day rule, cessation), the Malta Permanent Residence Programme as an immigration status with its fees, contribution, property and capital tests and due diligence, and the nomad residence permit tax rule. Includes a worked family example and referral points.

    MCMichael Cutajar🇲🇹
  • mt-capital-gainsSourced from the law

    Use this skill for any question about tax on capital gains in Malta for individuals and companies: selling Malta property (the final tax on transfer value, its rates and exemptions including the own-residence exemption), gains on shares, securities, a business, goodwill, intellectual property, partnership and trust interests, non-residents and non-domiciled residents, losses, provisional tax, filing and payment. Trigger on: capital gains Malta, CGT Malta, sell property Malta, property transfer tax Malta, sell shares Malta, Malta tax on selling a company, inherited property sale Malta.

  • mt-return-assemblySourced from the law

    Final orchestrator skill that assembles the complete Malta filing package for Malta-resident self-employed individuals and sole proprietors. Consumes outputs from all Malta content skills (malta-vat-return for Malta VAT, malta-income-tax for TA24, malta-ssc for Class 2 contributions, mt-estimated-tax for provisional tax) to produce a single unified reviewer package containing every worksheet, every form, every brief section, all cross-skill reconciliations, and the final action list with payment instructions, filing instructions, and next-year planning. This is the capstone skill that runs last and produces the final deliverable. MUST be loaded alongside all Malta content skills listed above. Malta full-year residents only. Self-employed individuals and sole proprietors only.

  • mt-freelance-intakeSourced from the law

    ALWAYS USE THIS SKILL when a user asks for help preparing their Malta tax returns AND mentions freelancing, self-employment, contracting, sole proprietorship, or self-occupied status. Trigger on phrases like "help me do my taxes", "prepare my TA24", "I'm self-employed in Malta", "I'm a freelancer in Malta", "do my taxes as a contractor", "prepare my VAT return and income tax", or any similar phrasing where the user is a Malta-resident self-employed individual needing tax return preparation. This is the REQUIRED entry point for the Malta self-employed tax workflow -- every other skill in the stack (malta-vat-return, malta-income-tax, malta-ssc, mt-estimated-tax, mt-return-assembly) depends on this skill running first to produce a structured intake package. Uses upload-first workflow -- the user dumps all their documents and the skill infers as much as possible before asking questions. Uses ask_user_input_v0 for structured questions instead of one-at-a-time prose. Built for speed. Malta full-year residents only; self-employed individuals and sole proprietors.

  • malta-income-taxSourced from the law

    Use this skill whenever asked about Malta income tax for self-employed individuals. Trigger on phrases like "how much tax do I pay", "income tax return", "self-assessment", "allowable deductions", "capital allowances", "provisional tax", "TA22 regime", "TA24", "chargeable income", "tax credits", "self-employed tax Malta", or any question about filing or computing income tax for a self-employed or part-time self-employed client. Also trigger when preparing or reviewing the annual income tax return or a TA22, computing deductible expenses, or advising on provisional tax instalments. NOTE: TA24 is the 15% final tax form for RENTAL income (ITA Art. 31D) — if the user means rental income, see Section 5.11; the self-employed annual filing is the personal Income Tax Return. This skill covers tax rates (single/married/parent), the return working-paper structure, allowable deductions, capital allowances, provisional tax, the TA22 part-time regime, penalties, and interaction with VAT and SSC. ALWAYS read this skill before touching any income tax work.

Capital Gain Submission Malta

1 similar skill
  • How to submit capital gain taxes in MaltaSourced from the law

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    MCMichael Cutajar🇲🇹

Rental Income Malta

1 similar skill
  • How to account for rental income in MaltaSourced from the law

    ---

    MCMichael Cutajar🇲🇹