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Individuals taxable at the “single” rates on income from full-time or part-time employment

​The Commissioner would like to remind individuals taxable at the “single” rates [article 56(1)(b) of the Income Tax Act] that their incomes from employment, whether full-time or part-time, which are in total below the threshold established by the Deduction (Income from Employment) Rules [SL 123.149] will be not taxable, as established by the said Rules.

This means that an individual receiving income from a full-time employment and a part-time employment, or receiving income from two or more part-time employments, remains not taxable as long as the total of such incomes does not exceed the threshold established by the above-mentioned Rules. (For calendar years 2018 and 2019, this threshold is €9700).

In order to ensure that such income is not taxed, the individual concerned would need to declare all of it in the tax return for the relative year, irrespective of whether the source was a full-time or a part-time employment. If any tax had been deducted at source through FSS, this will be then be credited and will be available for refund.