In 2014, the Maltese Government
introduced a scheme for individuals to regularise their tax position with
respect to past undeclared rental income. Landlords (resident individuals,
non-resident individuals or companies) leasing out 'residential tenements'
(includes dwelling house or part thereof which is occupied as a residence or a
garage) to individuals can opt to have their gross rental income taxed at the
final withholding tax of 15%.
Landlords leasing out commercial
tenements or Malta Tourism Authority licence tenements are not eligible for the
15% final withholding tax. where the 15% tax regime is exercised, it
shall also apply to other rental income derived by the landlord from other