Reduced rate of tax on overtime
Starting from 2020, the first 100 hours of overtime in relation to employees with a basic salary of not more than €20,000 (and not in a managerial post) will be taxed at 15%.
Exemption on pension income
New service offerings by the Office of the Commissioner for Revenue
Pensioners may opt not to pay provisional tax but to have an amount deducted from their pension.
Married couples may opt to file separate income tax returns.
Taxpayers to receive tax statements (on a provisional basis) in an effort to reduce the filing of tax returns.
Tax refunds to be paid within six months.
Tax refund to employees
Tax on assignment or cessation of rights over property
Tax measures relating to Gozo
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