TA24: 15% final tax on rent, 2026 income

Related skills.

Read the rules, their sources and accountant approval.

• how-to-account-for-rental-income-in-malta →

  Working method for an accountant deciding how a landlord with Malta rental income is taxed for basis year 2026: the optional 15% final tax on gross rent under article 31D of the Income Tax Act (residential from 2014, commercial from 2016, commercial lets to or from a related company excluded), paid with form TA24 by 30 April of the following year, against declaring net rent in the tax return at normal rates by 30 June. Covers the annual all-or-nothing election, the limited deductions on the return route (interest, ground rent, licence fees, 20% further deduction), the Housing Authority long-lease rebate, late TA24 interest and undeclared rent. Trigger on: rental income Malta, 15% rent tax, TA24, landlord tax Malta, Housing Authority lease rebate.

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• 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.

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• mt-rental-income →

  Use this skill whenever asked about Malta rental income taxation. Trigger on phrases like "rental income Malta", "letting property Malta", "15% final withholding tax", "Article 31D", "TA24 rental", "property letting", "kiri", "rent received", "landlord tax Malta", "Airbnb Malta tax", "short-term rental Malta", "non-resident landlord Malta", "rental declaration CFR", "FWS rental", or any question about computing, filing, or optimising tax on rental income from Maltese immovable property. Covers both the Final Withholding System (15% flat) and the normal progressive system, non-resident landlords, short-term letting, VAT interaction, and property transfer tax. Basis year 2026: the 15% final tax under Article 31D, the L.N. 100 of 1993 deductions (interest, ground rent, licence fees and the 20% further deduction) under the normal system, the 2026 single rate bands, and the TA24 deadline of 30 April. ALWAYS read this skill before touching any Malta rental income work.

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