header eures

EURES Съветници

Malta

Source: EURES The European Job Mobility Portal. For up-to-date information visit the Living and Working Conditions section about Luxembourg on the EURES Portal.

Finding a job

Jobseekers who have not yet arrived in Malta should contact the EURES Malta office, which can offer personalised guidance on how and where to look for work.Jobseekers who have not yet arrived in Malta should contact the EURES Malta office, which can offer personalised guidance on how and where to look for work.
Jobseekers who have arrived in Malta can register with the Maltese Public Employment Service, Jobsplus, via the website (www.jobsplus.gov.mt) or at one of the Jobcentres (in several localities, which can be found on the Jobsplus website). Jobsplus hosts the EURES services as well. Alternatively, they can access job opportunities through the Jobsplus website homepage or the EURES homepage. This website contains an online database of vacancies, which can be searched by industry, type of job and region. There is also a CV search facility which employers may use to search for jobseekers. When a person registers with Jobsplus as unemployed, they are given personalised assistance in the form of an Employment Adviser.
Job vacancies are also advertised in trade magazines and local newspapers. A number of private employment agencies are also available, and a list of vacancies can be downloaded from the Links section of the Jobsplus website.

Applying for a job

All job applications must include a curriculum vitae (CV) written in English and a covering letter, copies of certificates and references. Job applications should be typed.All job applications must include a curriculum vitae (CV) written in English and a covering letter, copies of certificates and references. Job applications should be typed.
The CV is usually no longer than two pages. The standard European CV format is recommended. This can be downloaded from www.europass.cedefop.europa.eu. Simplicity, conciseness and an attention to detail are recommended. The CV should include the following: personal details, education, knowledge of languages, computer skills, particular skills, professional experience and information about hobbies.
Application letters/emails are usually concise and no longer than a few paragraphs. The letter is a vital tool to give the employer information about career prospects, educational background, professional experience and availability. Express interest in the vacancy and use the accompanying covering letter to convince the potential interviewer that you are qualified to fill the vacancy.
Some employers provide their own application forms to be filled in by applicants. Certain forms are standard, while others ask more about previous work experience and use more unstructured (open-ended) questions. After viewing the CV, the employer can either rank the candidates on a shortlist or call applicants for an interview. In some cases, a medical examination may be required prior to employment. A medical certificate is issued by a recognised medical professional declaring whether a candidate meets the standard required and whether or not they are fit for the specified job.

Finding accommodation

Properties for sale and for rent are advertised in local newspapers, by estate agents and on their respective websites. In Malta, property availability and property prices or rentals vary from one locality to another.Properties for sale and for rent are advertised in local newspapers, by estate agents and on their respective websites. In Malta, property availability and property prices or rentals vary from one locality to another.
Rental of property
The rental market has seen an increase in both supply and demand in recent years and is expected to continue growing. The availability of rental property varies from one locality to another and tends to be greater in the traditional tourist areas.
Landlords advertise rental properties in the local media. Houses or apartments may be rented through the various estate agents in Malta and Gozo. A rental agreement is normally drawn up by both parties in writing. Rent is typically paid 1 month in advance and the owner may ask for an advance payment of up to 3 months’ rent as a guarantee.
In 2020, a law regulating the rental market was introduced in Malta. The law is the Private Residential Leases Act, 2019. In brief, the new law contains a number of measures, including the fact that each private lease agreement must be registered, and the determination of minimum and maximum lease duration (both short-term lets and long-term lets).
Purchase of property
If you want to buy property, the process is set in motion by finding a property and having a preliminary contract, known as a ‘konvenju’ or promise of sale, drawn up by a notary public. Upon signature of the promise of sale, the necessary checks to verify the owner of the property are carried out. Upon signing the promise of sale, 1% of the 5% tax due must be paid. The remainder is paid when the final contract is signed. You will also be required to pay a deposit, to be agreed upon between yourself and the owner and normally 10% of the final price of the property.
Moreover, citizens of all European Union Member States (including Maltese citizens) who have not been resident in Malta for at least 5 years need a permit to buy immovable property for use as a secondary residence.
Individuals who are not citizens of a European Union Member State will need a real estate purchase permit to acquire property in Malta.
The costs involved in the purchase of a property include:
Stamp duty: 5% of the value of the property, payable in two stages: 1% after the signing of the promise of sale and 4% after the publication of the final deed of sale.Legal costs: 1% (approximately) of the purchase price, payable in two stages: 33% on the signing of the promise of sale and 67% on the publication of the final deed of sale.A variable amount for ownership searches, liabilities, etc.EUR 233 for the acquisition of immovable property (AIP), a government permit which any non-national intending to acquire property in Malta must obtain.If you found your property through a registered estate agency, the brokerage fees are paid by the seller only; if the property was found through a private agent (broker), you will have to pay a 1% brokerage fee to the private agent.The sale of property is advertised in local newspapers and through various real estate agents and on their respective websites.

Recognition of diplomas and qualifications

The importance of transparency and mutual recognition of diplomas as a crucial complement to the free movement of workers

The possibility of obtaining recognition of one’s qualifications and competences can play a vital role in the decision to take up work in another EU country. It is therefore necessary to develop a European system that will guarantee the mutual acceptance of professional competences in different Member States. Only such a system will ensure that a lack of recognition of professional qualifications will become an obstacle to workers’ mobility within the EU.

Main principles for the recognition of professional qualifications in the EU

As a basic principle, any EU citizen should be able to freely practice their profession in any Member State. Unfortunately the practical implementation of this principle is often hindered by national requirements for access to certain professions in the host country.

For the purpose of overcoming these differences, the EU has set up a system for the recognition of professional qualifications. Within the terms of this system, a distinction is made between regulated professions (professions for which certain qualifications are legally required) and professions that are not legally regulated in the host Member State.

Steps towards a transparency of qualifications in Europe

The European Union has taken important steps towards the objective of achieving transparency of qualifications in Europe:

  • An increased co-operation in vocational education and training, with the intention to combine all instruments for transparency of certificates and diplomas, in one single, user-friendly tool. This includes, for example, the European CV or Europass Trainings.
  • The development of concrete actions in the field of recognition and quality in vocational education and training.

Going beyond the differences in education and training systems throughout the EU

Education and training systems in the EU Member States still show substantial differences. The last enlargements of the EU, with different educational traditions, have further increased this diversity. This calls for a need to set up common rules to guarantee recognition of competences.

In order to overcome this diversity of national qualification standards, educational methods and training structures, the European Commission has put forward a series of instruments, aimed at ensuring better transparency and recognition of qualifications both for academic and professional purposes.

  1. The European Qualifications Framework

The European Qualifications Framework is a key priority for the European Commission in the process of recognition of professional competences. The main objective of the framework is to create links between the different national qualification systems and guarantee a smooth transfer and recognition of diplomas.

  1. The National Academic Recognition Information Centres (NARICs)

A network of National Academic Recognition Information Centres was established in 1984 at the initiative of the European Commission. The NARICs provide advice on the academic recognition of periods of study abroad. Located in all EU Member States as well as in the countries of the European Economic Area, NARICs play a vital role the process of recognition of qualifications in the EU.

  1. The European Credit Transfer System (ECTS)

The European Credit Transfer System aims at facilitating the recognition of periods of study abroad. Introduced in 1989, it functions by describing an education programme and attaching credits to its components. It is a key complement to the highly acclaimed student mobility programme Erasmus.

  1. Europass

Europass is an instrument for ensuring the transparency of professional skills. It is composed of five standardised documents

  • a CV (Curriculum Vitae),
  • a language passport,
  • certificate supplements,
  • diploma supplements, and
  • a Europass-Mobility document.

The Europass system makes skills and qualifications clearly and easily understood in the different parts of Europe. In every country of the European Union and the European Economic Area, national Europass centres have been established as the primary contact points for people seeking for information about the Europass system.

Kinds of employment

A young worker is a person who has reached 16 years of age and is under the age of 18. Only people over the age of 16 can enter employment. The most common employment contracts are full-time contracts for an indefinite term, sometimes called permanent contracts. However, fixed-term, temporary employment contracts are becoming more and more common in Malta. The latest trends in the employment market show that fixed-term contracts are becoming more common both in higher managerial grades as well as amongst skilled labourers contracted to projects.A young worker is a person who has reached 16 years of age and is under the age of 18. Only people over the age of 16 can enter employment. The most common employment contracts are full-time contracts for an indefinite term, sometimes called permanent contracts. However, fixed-term, temporary employment contracts are becoming more and more common in Malta. The latest trends in the employment market show that fixed-term contracts are becoming more common both in higher managerial grades as well as amongst skilled labourers contracted to projects.
It is possible for an employer to offer several fixed-term contracts in succession. The full adoption of European directives implies that after a certain number of years (no more than 4 years, in accordance with Maltese law) the temporary employment contract has to be converted into a fixed employment contract, resulting in the employee being hired on a permanent basis.
A probationary period can be agreed upon at the beginning of the employment relationship. The probationary period is 6 months but can be increased to 1 year for high-profile jobs. A shorter period may be agreed upon between the parties. During the first month of the probationary period either party can cancel the employment contract without notice. Subsequently, notice of 1 week must be given during the probation period.
In Malta the trend of hiring temporary staff from specialised employment agencies is on the increase. These services are used in low-skill fields but are also popular in the professional sector. Employment agencies may charge the employer expenses to cover tax, national insurance, indemnity and labour costs.
For part-time employees on a variable time schedule, the weekly number of hours of work shall be the weekly average number of hours of work spread over successive 13-week periods, commencing on 1 January of each calendar year.

Employment contracts

Employment in Malta always involves an employment contract, whether tacit or implicit, whereby the employee agrees to perform specific work for an employer in return for agreed wages. There must also be a written statement showing the conditions of employment that will be given to the employee no later than 8 days after recruitment.Employment in Malta always involves an employment contract, whether tacit or implicit, whereby the employee agrees to perform specific work for an employer in return for agreed wages. There must also be a written statement showing the conditions of employment that will be given to the employee no later than 8 days after recruitment.
Employment may be for a fixed-term or for an indefinite term, and on a full-time or part-time basis. Whichever type of employment you are engaged in, check the terms and conditions of employment carefully so that you understand your rights and obligations. The employer must supply a copy of the contract of employment in English and/or Maltese.
The interval between payments must not be longer than 4 weeks, by law. The salary may be paid in cash, by cheque or directly into a bank account.
A trial period, usually called the probation period, is typically agreed upon at the start of employment. The length of the trial period is normally 6 months unless both parties agree on a shorter probation period, or a longer period for high-profile or managerial jobs.
During the probationary period, employment may be terminated by either party without a reason given: provided that 1 week’s notice of termination of employment is given to the other party in the case of an employee in continuous employment for more than 1 month with the same employer.
If employment is terminated on grounds of redundancy, the employee will be entitled to re-employment if the post formerly occupied becomes available again within a period of one year from the date of termination of employment.
When employers intend to terminate employment on the grounds of redundancy, they shall terminate the employment on a ‘last in, first out’ basis for the position/category concerned.
Temporary and fixed-term employment contracts expire when the specified period ends without notice of termination being given.
Any employee whose fixed-term contract has expired and who is kept on by their employer shall be assumed to have been retained on an indefinite-term contract if the employee is not given a new contract within the first 12 working days following the expiry of the previous contract. The most common employment contracts are full-time contracts for an indefinite term, sometimes referred to as permanent contracts. However fixed-term, temporary employment contracts are becoming more common in Malta. The latest trends in the employment market show that fixed-term contracts are becoming more common both in higher managerial grades and amongst skilled labourers engaged in project contracts.
In the absence of an objective justification, a fixed-term employment contract automatically becomes an indefinite-term employment contract after 4 years in continuous employment on one or more fixed-term contracts, and in that case the employee would be engaged on a permanent basis.
In Malta the trend to hire temporary staff from specialised agencies is on the increase. These services are used in low-skill fields but are less popular in the professional sector. No fees are to be charged for applications for employment and no arrangement may be made for deducting any fees from earnings due to employees.
For part-time employees on a variable time schedule, the weekly number of hours of work shall be the weekly average number of hours of work spread over successive 13 week periods, commencing on 1 January of each calendar year.
Amendments to employment contracts
During the period of employment, supplementary terms – such as instructions regarding working time, employees’ conduct, bonuses, and internal rules, among other conditions – may be added to the employment contract.
Updates and additions to contracts of employment vary between companies. Some organisations do not provide for revisions: alternatively, these may be directly covered by a non-exclusive clause in the employment contract that grants the employer full flexibility.
In the public sector, the law requires a schedule of revisions of regulations. The updates contain provisions on health protection, prevention of accidents, staff conduct and compliance within the organisation.
If, after the start of employment, amendments or modifications are made to the details or employment conditions listed in Regulations 4 or 5 of the Information to Employees Regulations (S.L. 452.83) of Legal Notice 431 of 2002, employers are bound to notify the employee of these changes with a signed declaration that must be handed to the employee by no later than 8 working days from the date on which the changes take effect.
 Employers shall not be obliged to notify the employee pursuant to Sub-Regulation (1) of the Information to Employees Regulations (S.L. 452.83) if the amendment or modification of the conditions of employment resulted from a change in laws, regulations or the collective agreement regulating the workplace.
Maltese employment law states that any employee whose fixed-term contract of service has expired and who is kept on by their employer shall be assumed to have been retained on an indefinite-term contract if that employee is not awarded a new contract of service within the first 12 working days following the expiry of the previous contract.

Working time

The working week is 40 hours per week in Maltese companies and organisations.The working week is 40 hours per week in Maltese companies and organisations.
According to Maltese law, the maximum weekly working time across all employment sectors is 48 hours (i.e. 40 hours working time and 8 hours overtime), including overtime, which must be paid as extra. No employer may oblige a worker to work more than the average of 48 hours a week unless they have first obtained the worker’s written agreement to work more than the average of 48 hours.
The current working hours vary by sector and are governed by collective agreements and by Wage Regulation Orders, specific to each industry.
Organisation of working time
The organisation of working time is a prerogative of the employing organisation within the limits of the relevant statutory requirements (rest periods, breaks, annual leave, and night-time working).
According to Subsidiary Legislation 452.87 on the Organisation of Working Time enacted in April 2004, the following rules apply to all sectors:
Every worker is entitled to a minimum daily rest period of 11 consecutive hours per 24-hour period during which the worker performs work for their employer.Every worker is entitled to a rest break of at least 15 minutes when the working day is longer than 6 hours.Every worker is entitled to a minimum uninterrupted weekly rest period of 24 hours, in addition to the daily rest period of 11 hours, for each 7-day period during which the worker performs work for the employer.Every worker is entitled to paid annual leave equivalent in hours to 4 weeks and 4 days of work, calculated on the basis of a 40-hour working week and an 8-hour working day, and out of this entitlement to paid annual leave, a minimum period equivalent to 4 weeks may not be replaced by an allowance in lieu.A night worker’s normal hours of work should not exceed an average of 8 hours in any 24-hour period. The employer must ensure that no night worker whose work involves special hazards, or heavy physical or mental strain is allowed to work more than 8 hours over any 24-hour period during which night work is performed.Overtime
Overtime, defined as working hours over and above the normal working time, must not exceed the maximum working time laid down by employment law, namely an average of 48 hours per week, unless the employee voluntarily provides written consent to work for longer periods.

Leave (annual leave, parental leave etc)

Annual leave


Employees in full-time employment with a 40-hour week are entitled to 192 hours of vacation leave per year. In addition, where a national holiday or public holiday falls on a Saturday or Sunday or on a weekly rest day to which the employee is entitled, that employee shall be entitled to another day of leave for each of those holidays.
National and public holidays amount to another 14 working days. The following is the list of annual national and public holidays:
1 January
New Year’s Day
10 February
Feast of St Paul’s Shipwreck
19 March
Feast of St Joseph
31 March
Freedom Day – national holiday

Good Friday
1 May
Worker’s Day
7 June
Sette Giugno – national holiday
29 June
Feast of St. Peter and St. Paul (L-Imnarja)
15 August
Feast of the Assumption
8 September
Feast of Our Lady of Victories – national holiday
21 September
Independence Day – national holiday
8 December
Feast of the Immaculate Conception
13 December
Republic Day – national holiday
25 December
Christmas Day


All part-time workers shall be entitled pro rata to:


The minimum entitlement of all public holidays and annual paid holiday leave, sick leave, birth leave, bereavement leave, marriage leave, and injury leave applicable pursuant to the recognised conditions of employment and to any such other leave established by virtue of the Act.Any entitlement to statutory bonuses and other income supplements to which comparable full-time employees on similar duties with the same employer are entitled pursuant to the recognised conditions of employment applicable to them.Maternity leave
An employee may apply for maternity leave for an uninterrupted period of 14 weeks: since 2013, this period has been extended to 18 weeks. She must notify the employer at least 4 weeks before the maternity leave begins, insofar as is reasonably practicable.
Maternity leave can be taken as follows:
6 weeks of the maternity leave entitlement to be taken compulsorily immediately after the date of confinement;4 weeks of maternity leave to be taken immediately before the expected date of confinement, unless agreed otherwise between the employer and the employee;the remaining leave entitlement to be taken, in whole or in part, either immediately before or immediately after the above periods mentioned above, at the employee’s choosing.If unable to take the maternity leave to which she is entitled before the date of confinement, the balance of entitlement may be used after confinement.
An employee on maternity leave is entitled to 14 weeks of maternity leave with full wages payable by her employer.


Parental leave
Male and female workers both have the individual right to be granted a period of 4 months’ unpaid parental leave on the grounds of birth, fostering, adoption or legal custody of a child to enable them to care for that child; such leave may be taken until the child has reached the age of eight. In the event that the parental leave is not taken, or if there is still an existing balance of parental leave, an employee remains entitled to such leave even if he or she changes employer or employment.
Employees in the private sector may take up to 4 months’ unpaid parental leave. Public servants, on the other hand, may take up to 1 year’s unpaid parental leave per child, and a once-only period of 5 years’ unpaid leave. The parental leave can also be shared by both parents.


Sick leave
Employees must notify the employer as soon as possible when they fall ill. A doctor’s certificate is required.
Employees are entitled to wages during illness according to Maltese law or applicable collective agreements. When the sick leave entitlement is exhausted, the employer is no longer obliged to pay wages. The employee may be entitled to sickness benefits from the Social Security Department.
As regards Sick Leave, the employee shall have the right to claim, up to a maximum of four times a year, the entitlement to sick leave and the number of hours the employee has taken as sick leave in a calendar year. The employer is obliged to provide this information in writing within 5 working days of the request. ​


Other leave
Employers are required by law to grant every employee a minimum total of 12 hours with pay per year as time off from work for urgent family matters. The total number of hours taken by employee for urgent family reasons is deducted from their annual leave entitlement.
The employer has the right to establish the maximum number of hours of time off from work in each particular case, with the proviso that the minimum time should not be less than 1 hour per case unless the employee specifically agrees to this. The employer has the right to demand such evidence as may be necessary to verify and confirm the request for urgent leave by the employee. Part-time employees shall be entitled to pro rata urgent leave entitlement.

End of employment

Employment may be terminated if the employer has sound reasons for ending an employment relationship. The reasons may concern the individual employee or may be collective, pertaining to financial or operational difficulties. These include a reduction in the workload for economic reasons or production-related causes. Employment can be terminated due to serious misdemeanours.Employment may be terminated if the employer has sound reasons for ending an employment relationship. The reasons may concern the individual employee or may be collective, pertaining to financial or operational difficulties. These include a reduction in the workload for economic reasons or production-related causes. Employment can be terminated due to serious misdemeanours.
The employer must give the employee advance notice of the end of the employment in the event of dismissal. Unless otherwise agreed, this period of notice depends on the duration of the employment.
The employee may terminate employment at any time, and unless otherwise agreed, the notice period shall be between 1 and 12 weeks, depending on the duration of the employment.


Notice periods in Malta, applicable only to employment on an indefinite basis, are as follows:


More than 1 month but not more than 6 months – 1 week
More than 6 months but not more than 2 years – 2 weeks
More than 2 years but not more than 4 years – 4 weeks
More than 4 years but not more than 7 years – 8 weeks
More than 7 years – an additional week for every subsequent year of service up to a maximum of 12 weeks
Longer periods may be agreed to by the employer and employee in the case of technical, administrative, executive or managerial posts.
The notice period starts on the working day following the day on which notice was given.
Employees who feel that they have been unfairly dismissed or who claim that they have suffered some form of discrimination should consult the Department of Industrial and Employment Relations, the workplace trade union and/or seek legal advice to refer their case to the industrial tribunal.
Employees have the right to ask for a reference when the employment ends. The reference will indicate the length of employment and the type of work performed.
The employer has the obligation to send a termination of employment form to Jobsplus stating also the reason for the termination of the job. The employee and the employer both receive a notification when the form is processed. If the (former) employee does not agree with the reason for termination of employment, he or she has a short period of time within which to appeal this reason and provide evidence thereof.

 

The health system

Malta enjoys a high standard of medical care. Medical facilities are being modernised and services are being provided in regional Health Centres as well as at the two public general hospitals. There are also specialised clinics as well as a number of private hospitals.Malta enjoys a high standard of medical care. Medical facilities are being modernised and services are being provided in regional Health Centres as well as at the two public general hospitals. There are also specialised clinics as well as a number of private hospitals.
Persons receiving medical treatment who may need to bring medicines into Malta or purchase new stocks are urged to carry with them a letter of introduction from their family doctor. Medical insurance is advisable if one is seeking care in private clinics and hospitals.
In Malta, the government provides free comprehensive healthcare services to all residents, funded by public taxes. All residents have access to preventive, investigative, curative and rehabilitation services in public health centres and hospitals. Persons on a low income are ‘means tested’ by the Department of Social Security. If they qualify for assistance, they receive a card which entitles them to free medication. Moreover, sufferers from one or more of the chronic diseases shown on a specified list (e.g. rheumatoid arthritis) are also entitled to receive free treatment for their ailment, irrespective of their financial means.
Primary Healthcare
The government offers primary healthcare mainly through a number of Health Centres that offer a full range of preventive, curative and rehabilitation services. General practitioners and nursing services are supplemented by various specialist services that include antenatal and postnatal clinics, baby clinics (well-baby clinics), gynaecology clinics, diabetes clinics, ophthalmic clinics, psychiatric clinics, podiatry clinics, physiotherapy, and speech therapy and language pathology clinics. Community nursing and midwifery services are also provided.
The government Health Centres system works alongside a thriving private sector and many residents opt for the services of private general practitioners and specialists who work in the primary healthcare setting.
Secondary and Tertiary Care
Secondary and tertiary care are provided by a number of public hospitals. Mater Dei is the main public hospital in Malta and is located in Msida. It offers immediate medical and surgical services, specialised services, as well as general training to professionals in the sector and to medical students. The hospital is relatively new as it was inaugurated in 2007, replacing St Luke’s in Pietà as the public hospital. The Mater Dei Hospital contains 1,140 beds and several operating theatres. An oncology hospital was also opened in the Mater Dei Hospital area, the Sir Anthony Mamo Oncology Centre.
The Mount Carmel Hospital in Attard is a mental health care hospital that offers rehabilitation services and outpatient services. The hospital has dedicated and professional staff whose multidisciplinary approach to all psychiatric services means they can offer patients holistic treatments tailored to their specific needs. Both psychiatric and psychological care services are provided as well as support for reintegration in society.
The nurses and all the staff of this hospital take care of the senior residents here while making every effort to improve their quality of life.
There are a number of private clinics and hospitals in Malta that offer a wide variety of services ranging from general practitioner services to dentists, cosmetic surgeons and other specialists.
There are a number of private clinics and hospitals in Malta that offer a wide variety of services ranging from general practitioner services to dentists, cosmetic surgeons and other specialists.

Income and taxation

The standard Value Added Tax rate applicable in Malta on the sale, purchase or importation of most goods and services is that of 18%. Every month, a VAT-registered taxable person providing intra-Community supplies of exempt goods or intra-Community supplies of services where the client is responsible for the payment of VAT is required to send a Recapitulative Statement summarising all supplies made during the previous calendar quarter to the Office for the Commissioner for Revenue. Where the value (excluding VAT) of intra-Community supplies of goods during the previous three calendar months, and for none of the previous 4 three-month periods, does not exceed the sum of EUR 50,000, the person may make a recapitulative statement every 3 calendar months. This statement should include the VAT numbers of customers from other Member States and the total value of intra-Community services supplied to each one. There is a criminal penalty for failure to submit this Recapitulative Statement on time.The standard Value Added Tax rate applicable in Malta on the sale, purchase or importation of most goods and services is that of 18%. Every month, a VAT-registered taxable person providing intra-Community supplies of exempt goods or intra-Community supplies of services where the client is responsible for the payment of VAT is required to send a Recapitulative Statement summarising all supplies made during the previous calendar quarter to the Office for the Commissioner for Revenue. Where the value (excluding VAT) of intra-Community supplies of goods during the previous three calendar months, and for none of the previous 4 three-month periods, does not exceed the sum of EUR 50,000, the person may make a recapitulative statement every 3 calendar months. This statement should include the VAT numbers of customers from other Member States and the total value of intra-Community services supplied to each one. There is a criminal penalty for failure to submit this Recapitulative Statement on time.
The data obtained from the recapitulative statements in each of the EU Member States, including Malta, will be entered in the VAT Information Exchange System (VIES) by all the Member States for checking purposes.
Taxable persons are considered to be those who carry out an economic activity, whatever the purpose or the result of that activity. Persons operating below the established threshold for small undertakings are also considered as taxable persons even though they are not obliged to charge and collect VAT.
Income tax
The tax rates for an individual are 0% - 35%. Tax rates for individuals increase progressively according to the applicable income band, that is, the higher the income, the higher the tax rate. Corporate tax is fixed at 35%. There are reduced rates or complete exemptions for companies with low earnings.
Residents pay tax on income whether they are wage earners or self-employed. A person who meets the criteria to be considered a permanent resident, usually one who is resident for more than 183 days a year, will be taxed on their income in Malta and overseas. A foreign resident who is employed in Malta pays tax only on the income they earn in Malta.
The law stipulates that an employer is obliged to deduct at source, each month, the amount of tax payable on a wage. Certain deductions from the taxable income of an individual are allowable for tax purposes. Maltese residents can opt for a withholding tax of 15% on bank deposits and on interests from bonds and stocks. A dividend paid by a Maltese registered company to its shareholders confers a tax credit on its shareholders that is the equivalent of the tax paid by the company on the profits representing the source of the dividend distributed.

TAX RATES

SINGLE PERSON

Taxable income

Multiply by

Deduction

0 – 9 100

0

0

9 101 – 14 500

0.15

1 365

14 501 – 19 500

0.25

2 815

19 501 – 60 000

0.25

2 725

60 001 or more

0.35

8 725

SPOUSES

Taxable income

Multiply by

Deduction

0 – 12 700

0

0

12 701 – 21 200

0.15

1 905

21 201 – 28 700

0.25

4 025

28 701 – 60 000

0.25

3 905

60 001 or more

0.35

9 905

PARENT

Taxable income

Multiply by

Deduction

0 – 10 500

0

0

10 501 – 15 800

0.15

1 575

15 801 – 21 200

0.25

3 155

21 201 – 60 000

0.25

3 050

60 001 or more

0.35

9 050

Persons not resident in MaltaPersons not resident in Malta
As a general rule, a person employed but not residing in Malta and who spends a period of less than 183 days in Malta is taxed using Non-Resident rates (see the relevant rates below). However, if an individual proves to the satisfaction of the Commissioner for Revenue that their employment contract covers a period of more than 6 months over a 12-month period, he or she qualifies for taxation at normal rates (Resident Rates – see table above). This also applies if during the relevant year the period of employment was of less than 183 days.
Persons not resident in Malta from the European Union or the European Economic Area.
Individuals who are employed but not resident in Malta, originating from the European Union (EU) or the European Economic Area (EEA), and who earn more than 90 % of their global income in Malta, qualify for resident tax rates in accordance with the proviso to Article 56(1)(c) of the Income Tax Act.
However, individuals who are employed but not resident in Malta, and who are nationals of an EU or EEA country but who do not earn up to 90% of their global income from Malta, may choose to be taxed according to the more favourable tax calculation in accordance with Article 56(1)(c) (iv).

 

Tax rate for individuals not residing in Malta

For each euro on the first EUR 700

0 cents (0%)

For each euro on the following EUR 2 400

20 cents (20%)

For each euro on the following EUR 4 700

30 cents (30%)

For each euro of the remainder

35 cents (35%)

Income and cost of living

Income and cost of livingIncome and cost of living
In Malta, personal income is mainly derived from full-time or part-time employment and from self-employment in small businesses. Income can include salaries, pensions, leave allowance, unemployment benefits, educational support, etc.
Income from capital includes income from moveable and immovable property (including the rental value of owner-occupied dwellings), dividends, interest, and certain capital gains that are taxed as ordinary income.

 
The education system

The education system is divided into primary, secondary, post-secondary, and tertiary levels. There is also a pre-primary level and childcare services.The education system is divided into primary, secondary, post-secondary, and tertiary levels. There is also a pre-primary level and childcare services.
Childcare services are offered mostly by the private sector. The government has a number of childcare centres around the country. Childcare services are available for children aged 0 to 3 years. The centres operate free of charge for parents who are working or studying. . Children between the ages of 3 and 5 can attend pre-primary school nurseries. These are privately run or state-run (those that are state-run are free of charge).
Primary education is compulsory between the ages of 5 to 11. Following school reforms, there is no longer a system of examinations that determines which school a child will attend depending on the results. The school is determined by the catchment area. Secondary education is compulsory from the ages of 11 to 16. During the 2014/15 academic year, the co-education system was brought in at national level following a probation period.
Education in Malta is compulsory from the ages of 5 to 16. Legal action is taken against those parents or legal guardians who do not send their children to school during these years.
Post-secondary education is for students aged between 16 and 18. During this 2-year period, students are equipped with the academic skills and qualifications they need before enrolling at university. In post-secondary vocational education, students learn new skills in their vocational training area before taking up actual employment or continuing their studies.
Tertiary-level or further education in Malta is mostly provided by the country's only university, the University of Malta. This was established in 1592 and is of a very high standard. The University of Malta is an international university with students coming from all over the globe. Naturally, most of the students are Maltese. Undergraduate courses at the University of Malta are free of charge.
Vocational education at post-secondary and tertiary levels is mostly given at the Malta College of Arts, Science and Technology (MCAST), which also offers courses at degree level. MCAST also offers degree courses. The Institute of Tourism Studies (ITS) offers vocational training in the field of tourism.
In Malta there are also a number of private sector training service providers acting as agents for international universities abroad. It is thus possible to live in Malta and study and obtain a degree at bachelor, master and doctoral level from a non-Maltese university, through distance learning and/or e-learning.
State primary schools are found in practically every town and village in the Maltese islands, including in Gozo. There are state secondary schools in a number of localities. The University of Malta, MCAST and ITS are all located in central Malta, thus making it easier for students to travel to them.
Apart from state schools, which are free of charge, there are a number of schools at primary, secondary and post-secondary level owned by the Catholic Church and the private sector. These are fee-paying.

Cultural and social life

Malta enjoys a rich cultural and social life. During the summer, and thanks to the Mediterranean climate, al fresco living is the order of the day for the Maltese. Promenades along the seafront provide an opportunity to meet and greet: one can either stop for a chat or just take a brisk walk to get some exercise.Malta enjoys a rich cultural and social life. During the summer, and thanks to the Mediterranean climate, al fresco living is the order of the day for the Maltese. Promenades along the seafront provide an opportunity to meet and greet: one can either stop for a chat or just take a brisk walk to get some exercise.
In Malta you can indulge in outdoor living at its best. Its compact size means you can generally try out a new sport, laze on an island cruise or tour the most important historic sites and still have time to enjoy the nightlife.
The Maltese islands offer plenty of opportunities for those seeking to learn a new skill, discover history or improve their fitness. If you are interested in sports, we cater for the seasoned enthusiast as well as for the novice. Malta has fitness facilities and spas at its luxury hotels and club resorts.
The nightlife can be just as thrilling as in any other European city. In summer and winter, local and international DJs play for clubbers. There are cultural events, from theatre to street theatre and concerts all year round. Cultural events in Malta include the village festa or feast. The feast season in Malta spans a series of long weekends, starting from the end of May and running throughout June, July, August and September. During this period, there is hardly a weekend when a town or a village is not celebrating the feast of its patron saint or other saints worshipped at different churches.
Banners, statues raised on decorated wooden columns, festoons and other adornments richly decorate the main streets of the localities where such feasts are celebrated. The inhabitants of the town or village then add to this festive mood by decorating their own balconies and rooftops with lights and festoons, some blue and some red depending on the feast in question. Flags are also hoisted as a sign of participation in the feast day celebrations.
The celebration of a typical Maltese festa lasts for 3 days or more. You may attend any evening – but be prepared to join in the merriment. Traditional as well as fast-food stands vie with each other to sell their wares to the crowds. Typical products are Maltese nougat and other sweets. Family homes are traditionally draped in finery, which may be glimpsed through the open doors and windows, unless your curiosity is rewarded with an invitation from the family to come inside for a closer look.
The evenings often end with ground fireworks (Catherine wheels), a display in the night sky of fireworks exploding into different colours and shapes, or a bombardment of loud firecrackers.

Text last edited on: 05/2022

Анкети

Nothing found!

Получавайте актуална информация свързана с услугите на EURES