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Benjamin Griscti

By virtue of Legal Notice 185 and 186 of 2014 some modifications within the part-time rules have been enacted as follows:

  • The Euro 7,000 capping for the application of the 15% flat tax rate has been increased to Euro 10,000 in the case of part-time employment and to Euro 12,000 in the case of part-time self-employment;
  • It is now possible for part-time self-employed persons to employ individuals themselves as long as the number does not exceed 2 workers and that they are hired on a part-time basis;
  • Payment of the 15% flat tax rate to be made directly by the individual to the Commissioner of Inland Revenue can now be made by the 21st December of the following year, rather than by the 30th of June; and
  • Change in the layout of the TA22 Form to be submitted by part-time self-employed people.

For more information please contact our Tax Advisor, Benjamin Griscti, on