Malta's Commissioner for Revenue recently announced the launch of the scheme for a reduced tax rate of 7.5% for creative practitioners that was introduced as part of the Budget for 2022. The 7.5% rate is available for individuals performing artistic activities certified by Arts Council Malta as explained in the following release.
---
Reduced Tax Rate for Creative Practitioners
In line with legal amendment Cap.123 Article 56 26(A) of Income Tax Act one can benefit from a reduced tax rat…