Tax Matters

How Tax Works in Malta

As part of your relocation support, the Global Mobility team will engage EY to assist you with matters related to your tax affairs.

Download the EY Tax Sessions here

Income Tax:

Tax rates in Malta are progressive, meaning that as your income increases, the rate at which you are taxed also increases.

The income tax rates for individuals in Malta range from 0% to 35%, depending on your income bracket.

 Some expatriates may qualify for the Expatriate Tax Relief, which offers a reduced tax rate on Maltese-sourced income for foreign workers meeting specific criteria. However, this relief is not available to all expatriates and generally applies to high-income earners who meet the required conditions.

Social Security Contributions

When you move to Malta, you will likely need to contribute to Malta’s social security system. These contributions cover areas such as pensions, healthcare, and other social services.

  • Social Security Rates: Employees contribute a percentage of their income to social security. Flutter will deduct these contributions from your salary.

Tax Returns:

In Malta, you are required to submit an annual tax return by June 30th of the following year. For example, for income earned in 2025, you would need to submit your tax return by June 30, 2026.

Additional Support & Resources

EY Briefing call: As part of your relocation, you'll attend a tax briefing with EY, Flutter's approved tax provider. The session will cover your home county and Maltese taxation based on your personal situation, including tax rates, deductions, and implications for fringe benefits, share options, and foreign income. It will also outline tax return filing procedures and formalities when entering Malta. This is an opportunity to ask questions and discuss taxes on personal investments and any foreign income you plan to remit to Malta. Please note that this call will be confidential.

Working abroad a tax guide for UK employee working overseas

Statutory residence test for the UK

UK to Malta Personal Tax - UK Overview

EY Presentation UK to Malta Overview

Tax Briefings with EY will cover following areas in home and host location:

•     Tax residency rules

•     Double Taxation Agreement (DTA) implications

•     Social security contributions

•     Expatriate Tax Relief eligibility

•     Other personalised tax considerations

FAQs

  • No — there’s a double-taxation treaty. You’ll only pay tax in Malta if you live and work there.

  • EY will provide all the information you need as part of their support package provided to Flutter. Different tax rates apply based on salary bands and whether you are single, married or have children. The maximum rate of tax in Malta is 35%

  • During your EY briefings, please make sure to discuss your plans regarding your home property, as there will be implications whether you choose to rent or sell.

    If you’re considering selling, it’s important to fully understand the potential impact, including Capital Gains Tax (CGT) obligations and any necessary CGT returns.

    EY will be able to provide high-level guidance through the considerations to ensure you're well-informed.