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Eligibility for the Tax Refund Che​que​

The beneficiaries for this Financial Compensation 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 electora​l 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

Amounts payable​

Based on the income earned in 2022, the tax refund rates are as follows:

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

Married Tax Computation
€0 - €20,000 €140
€20,001 - €40,000 €110
€40,001 - €59,999 €65

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