Tax Income from Part-Time Work
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Tax Income from Part-Time Work

​The rate and threshold indicated are applicable as from 1 January 2022.​

Is there any other part-time income which does not qualify for taxation at the 10% rate?

Yes, here are a few examples: 

  • remuneration paid by Government to holders of an office, including members on boards or tribunals, and Members of Parliament and Local Councils;
  • fees and other payments made to members of the Board of Directors of companies or to members on boards of public corporations. 

Where the Commissioner for Revenue has reason to believe that an activity is not, in fact, carried on a part-time basis but is actually the individual’s normal activity or merely the performance of over-time, he shall consider such activity as not being on a part-time basis - even if tax would have been paid thereon at 10%.


What should I do if I realise that it would have been more beneficial to me had the 10% tax not been deducted? 

You should declare your part-time income together with your other income in the income tax return. The tax due will be calculated on your total income and the tax that was withheld will be credited to your account and set-off against the tax due on your other income. Any overpaid tax will be refunded to you.