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Eligibility for the Tax Refund Che​que​

The beneficiaries of this tax refund cheque are citizens who were in employment in 2021 and whose income did not exceed €60,000. The refund will vary according to the income received in 2021. Pensioners are not eligible for this refund, however, those pensioners who were in employment in 2021 are eligible for this cheque. For one to be eligible for the cheque, the following criteria must be met:

  • Income from gainful occupation reported for the Basis Year 2021 (YA2022) (Example: Employments, director's fees, self-occupation (even if the loss was reported), overseas employment, student hosting, sale of agricultural produce)
  • The current account must be active with the Commissioner for Revenue
  • The current address should be in Malta
  • Total income from gainful occupation is not more than €60,000

One is not eligible in the following cases:

  • Is a Non-Resident or has left Malta
  • Deceased after 16​.04.2023
  • Pension income and student stipends/grants (only)
  • Passive income (income deriving just from rents, investments, and capital gains)
  • Income from invigilation and electora​l commission
  • The taxpayer did not submit the Tax Return form YA2022, or an estimation was served. You may submit your missing tax returns using the following link here.

Amounts payable​

Based on the income earned in 2021, the tax refund rates are as follows:

Single Computation
Entitled
Income
2023
€0 - €15,000 ​€125
€15,001 - 30,000 €95
€30,001 - €59,999​ €60

Married Computation
Entitled
Income
2023
€0 - €20,000 €140
€20,001 - €40,000 €110
€40,001 - €59,999 €65

Parent Computation
Entitled
Income
2023
€0 - €15,000 €135
€15,001 - €30,000 €105
€30,001 - €59,999 €60​​​