Taxation On Rental Income

from our fact sheets.

Taxation On Rental Income.

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 ‘residential tenements’.

Get the details
Language ยป

We use cookies to ensure that we give you the best experience on our website. We can directly use necessary cookies, but you have the right to choose whether or not to enable optional cookies. Enabling these cookies helps us offer you a better experience.