TA22 / TA24 Self-Employed Income Tax

Malta personal income tax for individuals, basis year 2026 (year of assessment 2027) with a dated section on 2025 income: single, married and parent rate tables and the new qualifying-child tables, residence, domicile and the remittance basis with the non-dom minimum tax, the part-time work final tax, the flat-rate rental option, property transfer final tax, deductions and capital allowances, provisional tax, FSS for employees, return dates, interest and penalties.

Use this skill for Malta social security contributions: who pays Class 2 as a self-occupied or self-employed person, how the category is set from the previous year's net earnings and date of birth, the exclusions and low-income exemption, the four-monthly payment timetable at MTCA, late-payment interest and time limits, and a summary of Class 1 and the employer's Maternity Leave Fund contribution. Payroll mechanics are in malta-payroll and income tax in malta-income-tax.

Use this skill whenever asked about Malta provisional tax (estimated tax) for self-employed or self-occupied individuals. Trigger on phrases like "provisional tax Malta", "estimated tax", "PT instalments", "how much provisional tax do I pay", "20% 30% 50%", "April instalment", "August instalment", "December instalment", "TA24 overpayment", "refund of provisional tax", "Chapter 372", "ITA provisional tax", or any question about Malta's advance income tax payment obligations. Covers the three-instalment schedule (20/30/50), basis of computation (prior year assessment), first-year rules, minimum provisional tax, penalties for late payment, and interaction with the TA24 final assessment. ALWAYS read this skill before touching any Malta provisional tax work.