Malta: Tax rebates for individuals abolished from 2026
Subsidiary Legislation 123.167 previously provided tax rebates to qualifying individuals under specific criteria.
The Minister for Finance published the Tax Rate Adjustment (Amendment) Rules, 2025, Legal Notice 101 of 2025, amending the tax rate adjustment rules to disallow tax rebates from year of assessment 2026.
Previously, Subsidiary Legislation 123.167 provided tax rebates to qualifying individuals under specific criteria.
For more information, contact a KPMG tax professional in Malta:
Sharon May Scicluna | sharonmayscicluna@kpmg.com.mt