TA22 / TA24 Self-Employed 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", "TA24", "income tax return", "allowable deductions", "capital allowances", "provisional tax", "TA22 regime", "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 a TA24 or TA22 return, computing deductible expenses, or advising on provisional tax instalments. This skill covers tax rates (single/married/parent), TA24 box structure, allowable deductions, capital allowances, provisional tax, TA22 regime, penalties, and interaction with VAT and SSC. ALWAYS read this skill before touching any income tax work.

Use this skill whenever asked about Malta Social Security Contributions (SSC) for self-employed or self-occupied individuals. Trigger on phrases like "how much SSC do I pay", "Class 2 contributions", "social security self-employed", "SSC calculation", "SSC arrears", "do I need to pay SSC", "SSC and income tax", "DSS payment", "Class 2 quarterly debit", or any question about Malta SSC obligations for a self-employed client. Also trigger when classifying bank statement transactions that relate to DSS debits, SSC direct debits, or government social security payments from BOV, HSBC, or other Maltese banks. Also trigger when preparing a TA24 income tax return where SSC deductibility (Box 20) is relevant. This skill covers Class 2 rates, min/max caps, payment schedule, registration, penalties, interaction with income tax, TA22 part-time regime, bank statement classification patterns, and edge cases. ALWAYS read this skill before touching any SSC-related work.