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Eligibility for the Tax Refund Cheque

The beneficiaries for this Financial Compen​sation Payment are citizens who were in employment in 2022 and whose income did not exceed €60​,000. The compensation payment will vary according to the income received in 2022. Pensioners are not eligible for this cheque, however, those pensioners who were in employment in 2022 are​ eligible for this cheque. Cheques will be distributed till the end of May. For one to be eligible for the cheque, the following criteria must be met:

• Income from gainful occupation reported for the Basis Year 2022 (YA2023) (Example: Employments, director's fees, self-occupation (even if loss was reported), overseas employment, student hosting, sale of agricultural produce)
• The current account must be active
• 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 12,04,2024
• Pension income and student stipends/grants (only)
• Passive income (income deriving just from rents, investments, and capital gains)
• Income from invigilation and electoral commission
• The taxpayer did not submit the Tax Return form YA2023, 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 2022, the tax refund rates are as follows: