In line with legal amendment Cap.123 Article 56 26(A) of Income Tax Act one can benefit from a reduced tax rate of 7.5%. This fiscal incentive is being implemented so as to mitigate economic uncertainties for artistic activities, which are more likely to take place within atypical working conditions.

Therefore, Arts Council Malta is currently receiving applications to be recommended for the reduced tax rate of 7.5%.

The reduced tax rate of 7.5% is applicable to artistic activities conducted on a self-employed basis for an artistic purpose* by the following: 

  • actors
  • artistic directors
  • choreographers 
  • curators 
  • dancers
  • literary writers
  • musicians 
  • painters
  • sculptors

 

The 7.5% tax rate is applied only on the first €50,000 turnover. When this option is applied, the rest of the income is to be added to the main income, and taxed at the progressive rates.

The eligible activities are based on the NACE rev. 2 Class 90 for the following: 

90.01 - Performing Arts

90.02 - Support activities to performing arts

90.03 - Artistic Creation

 

*Artistic purpose refers to income earned from:

  • theatrical, stage, motion picture and TV productions
  • exhibitions 
  • paintings, sculptures, literary and musical works
  • intellectual property, royalties

 

The deadline to submit the request for Basic Year 2023 from Arts Council Malta is Monday 15th April 2024 at noon. Late submissions will not be accepted. Click here to download the application template.

The TA26 together with the cheque payment must be submitted to the Malta Tax and Customs Administration (MTCA) by not later than 30th April 2024.  

 

For assistance regarding the application, you may call on 2334 7230, or send an email on artsassistance@artscouncil.mt. For financial clarifications, call servizz.gov on 153.


Submitting the application

Follow these steps to apply:

  1. Fill in the online application. Press here to login to the system.
    1. If you do not have a profile with Arts Council Malta click on Register and fill in the details.
  2. From the open calls section, select Application for Reduced Rate of Tax for artists
  3. 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.
  4. Make sure to attach all the supporting documentation.
  5. Submit the application. You will receive an automatic acknowledgement by the system. If you do not receive such a notification, contact us on artsassistance@artscouncil.mt.
  6. If your application is complete, it will be processed within 10 working days.