Ms Sarah Rausi

Sarah Rausi


Employment & Immigration

Legislative changes: tax deduction for transportation costs
Malta | 23 May 2018

Maltese income tax legislation provides specific rules for determining the types of expense that are deductible against income. Legal Notice 67 of 2018 on tax deductions for employee transportation costs provides for a new tax deduction. The new rules will apply to transportation costs incurred for the transport of employees from assessment year 2018 and will remain in effect until assessment year 2020.