Remboursement de l'impôt de la Malte



Remboursement de l'impôt de la Malte


Individuals who are resident and domiciled in Malta are subject to income tax in Malta on their worldwide income and on certain capital gains. Employees pay tax under the Final Settlement System, which provides for the payment of tax on employment income and on pensions by means of deductions from emoluments. The deductions are remitted to the Inland Revenue Department by the employer.
Individuals who are either:
  • not ordinarily resident in Malta OR
  • not domiciled in Malta
are subject to Maltese income tax on:
  • their income arising in Malta and
  • their foreign income remitted or received in Malta.
As a general rule, an individual who spends a total of 183 days in Malta during a calendar year is considered to be a resident of Malta.


À Malte, vous êtes obligé de payer les types de taxes suivants:

Impôt sur le revenu: Tax on personal earnings (wages from employment or self-employment), capital gains, and business income. The tax rates applicable for taxpayers residing in Malta for 2005 and 2006 vary from 15 to 35 % of their gross income.
A resident who obtains his income from part-time work is taxed at the fixed rate of 15%. For non-residents the tax rates vary from 20 to 35 % of their gross income.
L'impôt de sécurité sociale: Employers and employees make social security contributions in Malta on a gradual scale: A maximum weekly pay of Lm 129.78 will see the employee and employer each pay 10% (Lm 12.98). The employer then deducts the social security contribution along with the income tax. The self-employed are also obliged by law to make the contributions.
We advise you to register on the Dendax web site for Tax Support Service www.dendax.com
Dendax will then, should you wish, inform you about regulation changes and any other changes by email or SMS.

Qu'est-ce le "FS3"?

FS3 est un bulletin annuel qui comprend les sommes que vous avez gagnées chez votre employeur pendant la durée totale d'une année fiscale. Il montre la somme totale que vous avez gagnée chez votre employeur et la somme d'impôts que votre employeur a payés au bureau financier sur votre revenu.

Qu'est-ce le "Payee's IDcard/IT reg Number"?

The Payee's IDcard/IT reg Number is issued to the taxpayer after he registers in the TAX office. The number consists of 7 digits and can be found at the front of your IDcard.

Pour combien d'ans passés peux-je demander un remboursement de l'excédent d'impôts des Etats unis?

Vous pouvez demander pour 5 ans passés.

Combien de temps prend le remboursement de l'excédent de mes impôts?

4 mois en moyenne depuis la date, ou nous avons envoyé vos documents au bureau d'impôts en Malte. Cela dépend de la vitesse de leur exécution au bureau d'impôts.

Combien fait le frais de nos services?

Le prix est 0% du montant remboursé. Il y a un frais minimal de 125 EUR.
Le prix ne comprend pas le TVA et les frais bancaires!