The Government of Malta has published LN 137 of 2025, by virtue of which artists shall now be charged to tax at a rate of 7.5% on their net earnings after allowing for deductible expenses. This tax rate is applied to an amount not exceeding €50,000, and any excess must be declared in the individual’s tax return and taxed in accordance with the applicable progressive rates. Furthermore, the provisions of Article 90A of the Income Tax Act relating to the 15% tax rate on income from part-time work do not apply to income from artistic activities.
Income from artistic activity shall be deemed to have been so derived if it has been certified by the Arts Council Malta.
If you need any help or assistance with the above-mentioned, please do not hesitate to contact us on [email protected]
