Before you start trading, make sure each of the following is in place:

• VAT registration — under Article 10 (standard) or Article 11 (small undertaking), depending on your expected turnover.
• Jobsplus registration — submit the “Engagement Form – Self Employed” to notify Jobsplus that you are taking up self-employment.
• Tax Number registration (foreign nationals) — non-Maltese individuals must apply for a Tax Identification Number through the MTCA. Maltese nationals use their ID card number as their tax reference.
• Social Security Number registration — Non-Maltese individuals who do not already hold a Maltese SSN must apply for one.

Each of these is explained in more detail in the sections that follow.

You will need to register with the VAT Department before issuing your first invoice. The registration type you choose depends on your expected turnover and the nature of your activity.

If you hold a Maltese ID card (that does not end in an “A”) you can apply online via the Business First / CfR VAT portal.

Article 10 – Standard VAT registration
This is the default registration and applies in most cases. Persons registered under Article 10 charge VAT on their taxable supplies at the applicable rate (the standard rate in Malta is 18%) and may claim input VAT on business purchases where that right arises.

Key compliance points:

• VAT returns are filed quarterly, covering three months of activity, and must be submitted online.
• Electronic VAT returns are due by the 22nd day of the second month following the end of the quarter.
• Article 10 registrants receive a VAT number prefixed with “MT”, which is required for intra-Community trade.

Article 11 – Small Undertaking (exempt) registration
A sole trader whose annual domestic turnover does not exceed €35,000 may apply under Article 11 to be treated as a small undertaking. Small undertakings do not charge VAT on their supplies and, consequently, cannot claim input VAT on their purchases.

Key points:

• A single domestic turnover threshold of €35,000 applies, regardless of whether the activity consists of the supply of goods or services.
• VAT returns under Article 11 are filed annually online, and are due by 22 March of the following year.
• Article 11 registration numbers do not carry the “MT” prefix and are not valid for intra-Community trade.
• A person registered under Article 10 may apply to switch to Article 11 after 12 months, subject to Commissioner approval and provided they qualify as a small undertaking.
• Back-dated Article 11 registrations are not permitted — registration takes effect from the start of the month in which the application is received.

Articles 11A and 11B – Cross-border SME scheme
Two further registration options exist for small enterprises trading across EU borders:

• Article 11A — for Malta-established taxable persons who wish to apply the small-undertaking exemption in another EU Member State. The existing registration number is retained with an “EX” suffix, and turnover must be reported every calendar quarter. A €100,000 Union-wide annual turnover ceiling applies.
• Article 11B — allows taxable persons established in other Member States to benefit from the Malta small-undertaking exemption on their Maltese supplies, without needing a full Article 10 registration.

Article 12 – Intra-Community acquisitions
A person not registered under Article 10 (for example someone under Article 11) who makes intra-Community acquisitions of goods exceeding €10,000 per annum, or who receives certain services from abroad, must also register under Article 12 and self-account for the VAT on those transactions.

Before you start trading, you must notify Jobsplus that you are taking up self-employment. This is a legal obligation under Article 37 of the Employment and Training Services Act.

If you already have a Jobsplus profile, log in and submit the “Engagement Form – Self Employed” through your user dashboard. If you are a first-time registrant, you can self-register online using your Maltese ID or residence card.

Register online.

A few points to note:

• Once submitted, your engagement form is vetted by the Employment Records Unit at Jobsplus and added to your employment history.
• A separate self-employment form must be filed for each distinct activity — for example, a consultant who also works as a trainer submits two forms.
• Renting out property is treated as a source of income rather than employment activity, and does not require a Jobsplus engagement form. Rental income is declared directly to the Malta Tax and Customs Administration.

Maltese sole traders generally do not need a separate tax registration, as the tax reference number is the same as the ID card number. Non-Maltese individuals will need to apply for a Tax Identification Number through the MTCA by clicking here.

Once registered, the main obligations are as follows:

• A Self-Assessment tax return must be submitted annually by 30 June (paper format) or 31^st July (submitting online) of the year following the year of assessment, and must include a profit-and-loss statement. Any settlement tax is payable by the same date.
• Provisional tax instalments are due on 30 April, 31 August and 21 December, based on the profits chargeable to tax in the preceding two years.
• Example: provisional tax payable for the year ending 31 December 2026 is based on the tax chargeable on the profits for the year ending 31 December 2024.
• Social security (Class 2) contributions are payable on the same dates as provisional tax.
• Tax is charged at progressive rates (link) reaching a top rate of 35% for chargeable income above €60,000.
• Applicable rates depend on personal circumstances: separate bands exist for single, married and parent computations. Additional family brackets apply to married couples and parents with one qualifying child, or with two or more qualifying children, subject to conditions.
• Part-time self-employed persons who meet the qualifying conditions can elect to be taxed at a final rate of 10% on the first €12,000 of part-time self-employment profit, using the TA22 form. Any excess must be declared in the annual return at the normal progressive rates.
• A sole trader who intends to import or export goods within the EU must obtain an EORI number.

The current set of tax rates is published by the MTCA here.

Self-employed individuals fall within the Class 2 contribution regime. Class 2 contributions are payable by any person deriving income of more than €910 per annum from an economic activity and who is not in insurable employment.

Key points:

• Class 2 contributions are calculated at 15% of the annual net profit or income earned in the year preceding the contribution payment year.
• Rates are subject to a minimum and maximum weekly amount, both of which are adjusted annually. For 2026, the maximum weekly contribution for persons born on or after 1 January 1962 is €83.89.
• Contributions are paid three times a year, on the same dates as provisional tax: 30 April, 31 August and 21 December.
• Reduced (pro-rata) rates may apply to part-time self-occupied females, students under 25, and pensioners, subject to approval.

Current rates and income bands are published by the MTCA here.

The table below summarises the main annual filing and payment deadlines for a self-employed individual in Malta.

Article 10 VAT return dates shown above assume calendar-quarter tax periods; your specific quarter-end dates depend on the tax periods assigned by the Commissioner at the point of registration.

You are all set to start operating as a sole proprietor in Malta.