Malta's Commissioner for Revenue has published a memo to give a brief overview of subsidiary legislation (legal notices) issued under the Income Tax Acts between January and April 2024.
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Overview of Recently Published Legal Notices
Deduction (Income from Employment) (Amendment) Rules, 2024
As from basis year 2024, income below the threshold of €11,620 will not be taxable through the deduction available under this LN. This currently affects persons taxable at the single rates or pa…