Company in Malta

Malta is an EU Member State with
an Exceptionally Advantageous Tax Regime

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Malta company formation package: 345 EURO – arrangement of Malta company formation and bank account (via officially licensed local member / partner firms) including VAT and Tax registration. "FBS KOTSOMITIS", operating since 1998, is a well-known and established international professional services network with officially licensed and regulated local member / partner firms. Contact us to start process by sending an email to enquiries@fbsmalta.com, by using our contact form or by calling at +356 2338 1500.

Self-Employed Contribution Rates

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Self-Employed Contribution Rates in Malta

Self-employed and self-occupied persons contribute to the national insurance contribution in the following scale:

Class Two Contributions are to be paid by all individuals who derive income of more than €910 from an economic activity and who are not employed.

The Social Security Act defines two (2) categories of persons that are required to pay Class 2 Contributions as follows:

Self Occupied Persons – persons who earn income from Trade, Business, Profession, Vocation or any other economic activity that exceeds €910 per annum.

Self Employed Persons – persons who receive income from rents, investments, capital gains or any other income.

Rates for Class Two Social Security Contributions are based on the annual net profit or income for the year preceding the contribution payment year.

Annual Net Income € Applies To
Category From To Weekly Rate Self Employed Self Occupied
SP* 1,005 7,985 23.03
SA 910 9,445 27.25 (1)
*The SP rate applies only to single persons who are not self occupied.
(1) €27.25 or 15% of the annual net earnings if the person is a part-time self-employed woman whose annual net earnings do not exceed €9,445 (see NOTE 1 at the bottom of the page)
Persons born from 31st December 1961
SB 9,446 17,417 15%
SC 17,418 n/a 50.24
Persons born from 1st January 1962 onwards
SB 9,446 19,682 15%
SC 19,683 n/a 58.78
NOTE 1: If the insured person elects to pay a contribution that is less than €27.25, such contribution may, if the person qualifies for a contributory benefit or a contributary pension, result in the payment of a reduced contributory benefit or contributory pension.
NOTE 2: The increase in the highest contribution rate payable is related to a guaranteed maximum pensionable income as a result of the pension reform which became law by virtue of Act XIX of 2006 and Legal Notice 336 of 2006.
Class 2 SSC Rates for 2012

For bespoke Income Tax advice, please click here to contact our tax advisors or send us an email on enquiries@fbsmalta.com

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