Question 1

How is part-time work taxed in Malta?

Accepted Answer

Income from part-time work in Malta can optionally be taxed at a flat 10% final rate, separate from your other income. The rate applies to the first €10,000 per year from part-time employment (form TA23) or the first €12,000 from part-time self-employment (form TA22). Anything above the cap is declared at normal progressive rates.

Question 2

Who qualifies for the 10% part-time tax rate in Malta?

Accepted Answer

You generally qualify if you also have a full-time job, are a pensioner, or are a full-time student or apprentice, and the part-time work is performed for an employer different from your full-time employer. Part-time self-employed persons must be registered with Jobsplus, engage no more than 2 employees, and keep proper records.

Question 3

Is the 10% part-time rate always cheaper than declaring the income?

Accepted Answer

No. The 10% is a flat final tax, while declaring adds the income on top of your other earnings at your marginal rate. If your total income falls in Malta's 0% band (first €12,000 for singles in 2026) or partly in the 15% band, declaring can result in less tax than the flat 10%. This calculator compares both options.

Question 4

When is the TA22 or TA23 form due in Malta?

Accepted Answer

Both the TA22 (part-time self-employment) and TA23 (part-time employment) forms, together with the 10% payment, are due by 30 April of the year following the year in which the income was earned. Filing is done electronically through the MTCA portal.

Question 5

Do I pay social security on part-time income in Malta?

Accepted Answer

If you already pay Class 1 SSC through your full-time job, no additional Class 1 contribution is due on a part-time second job's 10% scheme income. Part-time self-occupied persons may fall under Class 2 rules — certain groups (students under 25, pensioners, part-time self-occupied women) can pay 15% of actual earnings instead of the standard minimum.

Part-Time Tax Calculator

Malta Part-Time Employment Rights 2026