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Registering as Self-Employed in Malta

Freelancers, sole traders and contractors — how to register, pay tax and NI

Working for yourself in Malta — whether as a freelancer, sole trader, contractor or running a one-person business — requires registration with the tax auth

1. Register with the Commissioner for Revenue (CFR) for income tax

   Before you start working for yourself, register online at cfr.gov.mt using your e-ID. Select 'Self-Employed' and provide details of your activity. You will receive a Tax Identification Number (TIN) if you do not already have one. If you already have a TIN from employment, you simply update your status. Registration is free and can be done in minutes online. This registration covers both income tax and triggers your obligation to file an annual tax return.

2. Register with Jobsplus as self-employed

   You must also register with Jobsplus (jobsplus.gov.mt) as self-employed. This is separate from the CFR registration. Jobsplus registration triggers your Class 2 National Insurance contributions and links you into the social security system, giving you access to sickness benefit, contributory pension and other entitlements. Bring your ID card. Registration is free. If you are also employed (i.e. working part-time for an employer alongside your self-employment), you must register for both Class 1 (as employee) and Class 2 (as self-employed).

3. Understand your National Insurance obligations (Class 2)

   As a self-employed person in Malta you pay Class 2 National Insurance at 15% of your net annual income. For 2026 the maximum is €83.89 per week (€4,362/year). The minimum is €22.07 per week if your income is very low. NI is paid quarterly by direct debit or at the post office. Paying NI gives you entitlement to the government pension, sickness benefit and other social security benefits. Failure to pay NI means you lose those entitlements — do not skip it.

4. Register for VAT if your turnover exceeds €35,000

   VAT registration is mandatory once your annual turnover from self-employment reaches or is likely to reach €35,000. You can also register voluntarily below this threshold if your clients are VAT-registered businesses (they can then reclaim the VAT you charge them). Register at cfr.gov.mt. Once VAT registered: you charge 18% VAT on your invoices, file quarterly VAT returns, and pay VAT collected to the government minus VAT you paid on business purchases. Keep all receipts for business expenses as these offset your VAT liability.

5. Keep proper records from day one

   You are legally required to keep records of all income and expenses. In practice: issue numbered invoices for every payment received, keep receipts for all business expenses, maintain a simple spreadsheet or accounting software record of income and outgoings, and keep records for at least 9 years (the tax authority can audit you for up to 9 years back). Deductible expenses include: tools and equipment, professional subscriptions, home office costs (proportional), mobile phone (business use proportion), travel for business, professional development and software.

6. File your annual income tax return by 30 June

   Every self-employed person must file an income tax return (the TA22 form) by 30 June each year covering the previous calendar year (January–December). File online at cfr.gov.mt using your e-ID — it is free. Report your total income from self-employment, deduct allowable expenses to arrive at your net profit, and calculate tax due at the standard progressive rates (0%–35%). If you owe tax, pay it by the return deadline. Late filing penalty: €60–€2,329. Late payment: 5% surcharge plus 0.54% interest per month. If you overpaid, you receive a refund.

7. Check whether you need a trading licence or professional warrant

   Some self-employed activities require additional authorisation: (1) Professional warrants — doctors, lawyers, architects, pharmacists, accountants, psychotherapists and many others cannot practise without a valid warrant issued by the relevant professional board. (2) Trading licences — certain commercial activities (retail, food, beauty, construction) may require a licence from Malta Enterprise (maltaenterprise.com) or your local council. (3) Food handlers — require a food handler certificate from the Health Department if you prepare or sell food. Check these requirements before starting — operating without a required licence or warrant is a criminal offence.