In line with legal amendment Cap. 123 Article 56 26(A) of The Income Tax Act, artists can benefit from a reduced tax rate of 7.5%. This is a fiscal incentive to mitigate economic uncertainties for cultural operators liable to atypical working conditions. Whilst the scheme remains open exclusively to self-employed artists, as from 2025, the scheme is open to a wider bracket of economic activities. The reduced tax rate of 7.5% is applicable to artistic activities conducted by a self-employed artist, whether on a full-time or part-time basis.
Furthermore, the applicable tax rate is now applicable to a maximum net income of EUR50,000. This may include revenues originating from intellectual property and royalties.
Eligible economic activities must be classified under one of the following NACE Code Rev 2.1 to be able to be eligible.
Your NACE Code is available on the Information Sheet attached to your VAT certificate. Should you have an earlier version of your NACE code, you are required to request a re-print of your VAT Certificate whic will include the latest version of the NACE Code Rev 2.1.
N.B. Communication with the NSO is not proof enough for the purposes of this scheme. This scheme requires the VAT Certificate and the Information Sheet as proof of your NACE Code.
| NACE Code | Short Description |
| 58.11 | Publishing of books |
| 58.21 | Publishing of video games |
| 59.11 | Motion picture, video, and television programme production activities |
| 59.12 | Motion picture, video, and television programme post-production activities |
| 59.20 | Sound recording and music publishing activities |
| 90.11 | Literary creation and musical composition activities |
| 90.12 | Visual arts creation activities |
| 90.13 | Other arts creation activities |
| 90.20 | Activities of the performing arts |
| 90.31 | Operation of arts facilities and sites |
| 90.39 | Other support activities for the arts and performing arts |
Applications will be processed within 20 working days.
Artistic purpose refers to income earned from:
- theatrical, stage, motion picture, and TV productions
- exhibitions
- paintings, sculptures, literary and musical works
- intellectual property, royalties
- project management
The deadline to submit the request for Basic Year 2025 from Arts Council Malta (ACM) is Thursday, 02nd April 2026 at noon. ACM will provide the notification letter within 20 working days.Creative Practitioners are encouraged to meet the above deadlines so that their submission will be calculated in the year of assessment 2026.
Creative Practitioners are encouraged to meet the above deadlines so that their submission will be calculated in the year of assessment 2026.
Those TA26 forms which are submitted to the MTCA later than the 30th of April 2026 will incur a 0.6% monthly interest.
For assistance regarding the application, you may call 2334 7230 or send an email to [email protected]. For financial clarifications, call servizz.gov on 153.
Submission of application to Arts Council Malta
Follow these steps to apply:
- Fill in the online application. Press here to log in to the system.
- If you do not have a profile with Arts Council Malta, click on Register and fill in the details.
- From the open calls section, select Application for Reduced Rate of Tax for artists.
- Fill in all the required information. Please make sure to fill in each field correctly since the information you input will be automatically included on the notification letter you will receive.
- Make sure to attach all the supporting documentation.
- Submit the application. You will receive an automatic acknowledgement from the system. If you do not receive such a notification, contact us at [email protected].
- If your application is complete, it will be processed within 20 working days.
Document Checklist
In order to be able to confirm your application, Arts Council Malta requires conducting basic due diligence, which includes the following:
- Copy of the VAT Certificate (The VAT Certificate and Information sheet can be downloaded by logging in at VAT Online Services. Once logged in you will have the facility to download the VAT Certificate and Information sheet by selecting ‘Certificate/Enclosure Printing’ from the list of services on the left-hand side of the screen).
- Proof of the NACE code at Rev 2.1 classification (i.e. the information sheet attached to your VAT certificate)
- Accountant’s Declaration (A template is available here) This form applies to individuals who have derived income from an artistic or creative activity certified by the Arts Council Malta.
Submission of the TA26 form
The TA26 form is now available on the myTax (https://mytax.mtca.gov.mt/) under the Final Withholding Tax Forms. Follow these steps to complete the TA26 Form
- Log in to myTax, by clicking here
- Select Final Withholding Tax Forms from the top menu.
- From the dropdown, choose the Form Artistic and Creative (TA26)
- Click Create.
- Select the Year
- Fill in the section Trading Account Information as applicable (VAT number, PE number, ACM submission Reference number ex: TAX__26_____).
- Upload the Notification letter with ACM’s recommendation of your eligibility.
- Review the information and submit the form.
Document Checklist
- The notification letter with your approval as notified by Arts Council Malta
Creative Practitioners are encouraged to meet the above deadlines so that their submission will be calculated in the year of assessment 2026.
Those TA26 forms which are submitted to the MTCA later than the 30th of April 2026 will incur a 0.6% monthly interest.
For assistance regarding the application, you may call 2334 7230 or send an email to [email protected]. For financial clarifications, call servizz.gov on 153.