Self-employed
TA22: part-time self-employment final tax (10%), 2026 income
Final tax of 10% on taxable net profit from part-time self-employment earned in 2026, with a statement of accounts.
- Filing deadline
- April 30, 2027
- Country
- Malta
- Tax year
- 2026
- Official source
- Tax authority
What is this deadline?
Part-time self-employment profit taxed at the final 10% is paid by 30 April 2027 for 2026 income, with a statement of accounts showing taxable net profit (ITMA art. 42(4)(a); ITA art. 90A). The self-employed cap is EUR 12,000 of profit; only the excess goes into the return. The form is commonly called TA22.
Sources
Related skills.
Read the rules, their sources and accountant approval.
- malta-income-tax →
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.
GitHub source - malta-tax-optimization →
Use this skill when asked how a self-employed individual or small business owner in Malta can lawfully reduce or time income tax for basis year 2026 (year of assessment 2027). Covers the 10% part-time final tax and its EUR 12,000 cap, joint and parent rate tables, the sole trader or company choice (35% with shareholder refunds, the elective 15% final tax), deductions people miss (article 14 test, home for the elderly fees, the car cost cap), wear and tear timing, losses, provisional tax, VAT registration choice, pension tax credits, and the anti-avoidance rule in article 51. Trigger on: reduce tax Malta, tax planning Malta, save tax Malta, pay less tax Malta, deductions I'm missing, part-time 10% Malta, incorporate in Malta, pension tax credit Malta. Links the computation skills instead of repeating them.
GitHub source
This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.