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税标准适用于非居民或临时居民, 例如游客或其他
不以马耳他为居所的个人。
马耳他税率
马耳他采用从0到35%的累进税率。35%的税率适
用于超过60000欧元的应税收入。累进税率框架根
据个人的居民/非居民状态、婚否和是否育有子女
而各不相同。此外, 有一些可用的税务优惠项目能将
来自外国并汇入马耳他的收入的税率降低至15%。
个人的马耳他税务年为每年的1月1日至12月31日,
所得税退税截止次年六月。
很重要的一点是, 马耳他不征收财富税、资本税、
入境税和离境税, 也不对境外分红、利息和版权收
入征收国内预扣税。
Sources | 注释：
1 The domicile of origin of an individual should be that of his father. The
intention to settle indefinitely in a different jurisdiction to that of a person’s
domicile of origin may displace such domicile of origin, with a domicile of
choice.
个人的原永久居住地应与其父亲的永久居住地相同。表达个人在另一辖区永久居
住的意图可以将其原永久居住地置换为新选择的永久居住地。
2 One must also consider any applicable tax treaty implications.
还必须参考任何适用的税务条约。
MICHAEL MERCIECA
Michael Mercieca is a director of Vesta Global, a project finance,
investment and private client firm with offices in Malta and
London. Mercieca chartered accountant and holds a diploma in
taxation, an advanced diploma in international taxation and serves
on various tax committees with the Malta Institute of Accountants
and the Malta Institute of Taxation. Mercieca is a past lecturer
of ACCA tax papers. Mercieca is also the co-founder of QLZH
Group, which manages two of Malta’s largest real estate brokerage
brands, Quicklets and Zanzi Homes.
Michael Mercieca是项目融资、投资和私人客户公司Vesta
Global总监, 公司在马耳他和伦敦均设有分部。Mercieca是资深
特许会计师 (FCCA), 持有税务学位和国际税务高级学位, 任职于
马耳他会计师学会和马耳他税务学会的多个委员会。Mercieca曾
担任特许公认会计师 (ACCA) 税务写作课程讲师, 还是QLZH集团
联合创始人, 该公司运营着马耳他最大的两个房地产经纪商品牌
Quicklets和Zanzi Homes。