Going self-employed in Malta: Jobsplus registration, the €35,000 Article 11 VAT threshold, and Class 2 SSC
A Malta freelancer registers as self-employed with Jobsplus, obtains a Tax ID, and enrols with the MTCA. The Article 11 VAT exemption now sits at a uniform €35,000 turnover, and Class 2 social security contributions run at 15% of prior-year net earnings.
This article is general information, not tax advice. Regulations change — verify the current rules with the official sources below before acting.
Going self-employed in Malta starts with a couple of registrations, and getting them in order keeps the tax and VAT sides aligned from day one.
Registration, in order
You first register as self-employed with Jobsplus and obtain a Tax ID, then enrol with the MTCA (Malta Tax and Customs Administration). For VAT you choose between Article 11 — the exempt small undertaking regime — and Article 10, the standard registration that charges VAT, files periodic returns, and recovers input VAT.
The €35,000 Article 11 threshold
Under Article 11, you are exempt from charging VAT up to a uniform €35,000 of domestic turnover, covering both goods and services. This took effect 1 January 2025: the old €30,000-services tier was replaced under Act XXXVIII of 2024, implementing EU Directive 2020/285. Exceed the threshold, or opt in, and you move to Article 10 with periodic returns.
Income tax and social contributions
Freelance profit is taxed under the progressive personal income tax running from 0% to 35%. There is also a 10% flat option on self-employed trading income up to €12,000 per year (the TA22 scheme) for those who are also employed, which can simplify a small side activity.
Social contributions are Class 2 SSC at 15% of your prior-year net earnings, paid three times a year. Health care is funded through the same contribution rather than a separate premium, so budgeting the 15% as you invoice keeps you covered.
General information about going self-employed in Malta, current as of the review date above, and not tax advice. Thresholds and rates change — confirm current figures with the MTCA, Jobsplus, or a qualified accountant.
Frequently asked questions
What is the VAT exemption threshold in Malta?
€35,000 of domestic turnover under Article 11 (exempt small undertaking), effective 1 January 2025. This is now a uniform figure covering both goods and services — the old €30,000 tier for services was replaced under Act XXXVIII of 2024, implementing EU Directive 2020/285. Article 10 is the standard registration with periodic VAT returns and input recovery.
How much do the Malta self-employed pay in social security contributions?
Class 2 SSC equals 15% of your prior-year net earnings, paid in three instalments across the year. Health care is funded through the same contribution rather than a separate premium, so the 15% covers your state cover.