Malta

Europe

A self-occupied person taxed at progressive 0-35% on net profit, plus Class 2 social security ~15% (capped). Business/trading income, not capital gains.

Classification

Self-employment / trading income (self-occupied person), taxed as ordinary income, not capital gains.

Taux d'imposition

Progressive PIT 0-35% (top 35% above ~EUR 60,000); rates depend on single/married/parent computation.

Cotisations sociales

Class 2 social security ~15% of prior-year net profit, capped (max ~EUR 4,245/yr).

Immatriculation / régime

Register as self-occupied; full progressive rates apply. A 10% flat option exists only for part-time self-employment on the first EUR 12,000.

Payouts en crypto

USDC for services is ordinary income at EUR value on receipt; Malta taxes crypto by nature of activity (trading income vs exempt long-term holding).

Sources

taxsummaries.pwc.com

Information générale uniquement — ceci n'est pas un conseil fiscal ou juridique. Les règles changent et dépendent de votre situation. Vérifiez toujours auprès d'un professionnel fiscal qualifié dans votre pays.

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